United Arab Emirates Tax Guide
This page includes citations to the sources used for this entry. Always verify with official sources before making decisions.
Personal Income Tax
Tax Residency
Income Tax Rates
Foreign Income Treatment
Investment Income
No capital gains tax for individuals
Wealth & Inheritance
Practical Notes
Corporate tax of 9% applies to businesses with profits exceeding AED 375,000. Free zones offer 0% corporate tax for qualifying activities.
Business & Corporate Tax
Corporate Income Tax
Withholding Taxes
VAT / GST
Compliance & Substance
Notable Regimes
- Free Zone 0% regime
- QDMTT for large MNEs
Data Sources
Last updated: January 2025. Always verify with official sources before making decisions.
FAQ
What is the personal income tax rate in United Arab Emirates?
United Arab Emirates has a top personal income tax rate of 0%. The tax structure is: No personal income tax. See the detailed breakdown above and verify with official sources.
Do I need to pay tax on foreign income in United Arab Emirates?
United Arab Emirates uses a exempt system for foreign income. No tax on any personal income regardless of source
What are the residency requirements for United Arab Emirates?
Tax residency in United Arab Emirates generally requires 183 days of physical presence. 183 days for Tax Residency Certificate; visa holders considered tax residents. Always verify current rules with official sources.
Is there a wealth tax in United Arab Emirates?
No, United Arab Emirates does not have a wealth tax. No wealth tax
What is the corporate tax rate in United Arab Emirates?
The corporate tax rate in United Arab Emirates is 9%. 9% on taxable income above AED 375,000; 0% below threshold. Large MNEs subject to 15% QDMTT.