28 September 2026
Set up a Trust in Dubai
Opening a trust in Dubai can be an easy process if you ask for complete legal advice in this matter from our lawyers in Dubai.
If you want to open a trust in Dubai in 2026, you must follow a few steps. Our local lawyers can assist with the preparation and filing of the documents, so you can rely on us for several trust creation services.
| Quick Facts | |
|---|---|
| Specific law applicable to trusts (YES/NO) | Federal Decree-Law No. 31 of 2023 on Trusts (which replaced the 2020 Trust Law); the DIFC Trust Law applies in DIFC |
Participants in a trust | – settlor, – beneficiaries, – trustee |
Types of trusts available for creation in Dubai | – charitable, – non-charitable, – express, – protective trusts |
| Documents required for establishment | Trust deed |
| Assets to be held in a trust | – real estate, – jewelry, – company shares, – money and various valuable assets |
| Requirements to create a trust | The creation deed must specify the following: – the name of the trust, – the properties held in trust, – the powers of the trustee, – the name of the settlor and beneficiaries, – the duration of the trust. |
| Possibility to create offshore trusts in Dubai | Yes, offshore trusts are also available for creation in Dubai. |
| Taxation of trusts | Trusts may be treated as tax-transparent for UAE corporate tax if conditions are met; otherwise 9% corporate tax may apply. |
| Recognition of foreign trusts in Dubai | Yes, foreign trusts are recognized in Dubai. |
| Possibility to create international trusts (YES/NO) | Yes |
| Other means to create trusts (if available) | Wills are another way to establish a trust in the UAE. |
| Lifespan | Trusts can be created for limited or unlimited time. |
| Advantages of opening a trust in Dubai | – tax-friendly environment, – modern legislation, – enhanced asset protection, – great tool for estate planning |
| Trustee services availability (YES/NO) | Yes, trustee services are available with our law firm in Dubai. |
| Trust creation services availability (YES/NO) | Yes, you can rely on our Dubai lawyers for support in creating a trust. |
How is the trust defined under the UAE legislation?
According to the law, a Dubai trust is an arrangement between a person and another party, through which the first one transfers various assets for management purposes.
Also, the trust does not have a legal personality, as is the case with a Dubai company.
Can I create a trust in Dubai if I am a foreigner?
Yes, you can.
What are the conditions to establish a trust in Dubai?
- all the parties in the trust must be named/appointed in the settlement deed;
- the assets must also be disclosed in the document;
- the creation deed must also contain information about the trustee.
What are the parties in a Dubai trust?
- The settlor: the person who creates the trust;
- The trustee: the administrator/manager of the assets;
- The beneficiary(ies): the parties to whose advantage the trust is created.
How is a trust created in Dubai?
There are two ways, or better said, documents to provide for the establishment of a trust in the UAE:
- the trust deed;
- the testament.
Note: It is also possible to create a trust through a testament.
What types of trusts can I set up in Dubai?
You can establish:
- onshore trusts, which are registered in Mainland Dubai and that are subject to Sharia Law;
- offshore trusts, that are established in Dubai International Financial Center, and are subject to the English common law.
Individuals can set up charitable or non-charitable, express, and also protective trusts, under the strict supervision of the Financial Services Authority in Dubai, where the residence terms are not taken into consideration. Other jurisdictions, such as the Isle of Man, also offer several types of trust, for example: life interest trusts, discretionary trusts, charitable trusts, pension and employee benefit trusts. We recommend our local partners who are experts in company formation and in financial matters – IsleofManCompanyFormation.com.
A DIFC (Dubai International Financial Centre) trust does not require a certain capital, as a starting point, in order to be registered, and 100% foreign ownership is allowed.
What are the types of trusts you can help me set up in Dubai?
Our Dubai lawyers can assist with the establishment of both onshore and offshore trusts.
Here is also an infographic on this topic:
Are there any registration requirements for trusts in Dubai?
Yes, onshore trusts must be registered with the competent authority of the emirate under Federal Decree-Law No. 31 of 2023. Following that, the Register will issue the trust certificate alongside a list of the assets held in it.
How long does it take to set up a trust in Dubai in 2026?
The creation of a Dubai trust depends on the means of establishment; however, here are the main aspects to consider:
- the creation of the trust deed/testament takes around 5 days, as it must also be notarized;
- in Dubai, the registration in DIFC takes between 2 and 4 weeks.
How are trusts taxed in Dubai?
With respect to the taxation of trusts, such structures may apply to be treated as tax-transparent under the 9% corporate tax (in force since June 2023). Our local specialists can offer detailed information about the tax treatment applicable to trusts.
If you are a foreign investor who wants to set up a trust in Dubai in 2026, we invite you to solicit complete guidance and also legal support in this matter from our law firm in Dubai by contacting us.