Middle East
United Arab Emirates: tax at a glance
This is a hub with no personal income tax, though it added a 9% federal corporate tax in 2023 and levies a modest 5% VAT.
Ways to relocate to United Arab Emirates
The residency and citizenship routes that lead here, weighed against the tax picture above.
Golden Visa (Investment)
Residency by investment
Golden Visa (Property)
Residency by investment
Golden Visa (Entrepreneur)
Business & founder
Golden Visa (Talent)
Talent & extraordinary ability
Golden Visa (Nomination)
Talent & extraordinary ability
Green Visa
Business & founder
The taxes
- Personal income (top)
- 0%There is no personal income tax on salaries, investment income or any other individual income.
- Corporate income
- 9%
- Capital gains
- Exempt for individuals. There is no personal capital gains tax.
- VAT
- 5%
- Dividends (WHT)
- 0%
- Interest (WHT)
- 0%
- Royalties (WHT)
- 0%
- Social security (employee)
- 5%, for UAE and GCC nationals only.
- Social security (employer)
- 12.5–15% for UAE and GCC nationals only; none for expats.
- Wealth tax
- None
- Inheritance / estate
- None. Sharia law governs estate distribution.
- Property tax
- There is no annual property tax, though Dubai charges a 4% transfer fee plus municipal fees on rent.
- Other
- A 9% corporate tax applies from June 2023, and a 15% Domestic Minimum Top-up Tax on large MNEs begins in 2025.
How the system works
- Tax system
- No personal income tax
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
A special regime for new arrivals
9% federal corporate tax since June 2023, with 0% below AED 375k. Qualifying Free Zone Persons pay 0% on qualifying income. A 15% domestic minimum top-up tax applies to MNE groups over EUR 750m from 1 January 2025.
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.