A Branch of a GCC (Gulf Cooperation Council) Company is a business structure allowing firms incorporated in GCC countries—Bahrain, Kuwait, Oman, Qatar, or Saudi Arabia—to establish a presence in the UAE without forming a new legal entity. Operating as an extension of the parent company, this branch can conduct business activities aligned with its home license, benefiting from the UAE’s strategic market access and infrastructure. It enjoys exemptions from the requirement of a local sponsor, a significant advantage over other foreign setups, though it must appoint a local service agent for administrative purposes. The branch is subject to the UAE’s 9% corporate tax on profits exceeding AED 375,000 ($102,000), introduced in 2023, and carries the same legal and financial liabilities as its parent. This structure is ideal for GCC firms expanding regionally, particularly in trade, construction, or services.
