United Arab Emirates: tax at a glance

The taxes

Personal income (top)

0%

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

Special regime

Free zones offer a 0% rate on qualifying income.

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.