United Arab Emirates
Western Asia · AE · 0 treaties
What is the tax system in the United Arab Emirates?
The United Arab Emirates has a no_income_tax system. Corporate tax is 9%, and VAT is 5%.
Tax profile
| Corporate income tax | 9% |
| Withholding — dividends | 0% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 5% |
| Personal income (top rate) | 0% |
| Capital gains | n/a |
| Tax system | No Income Tax |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | Virtual Working Programme (Dubai) |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | Implemented |
Common questions
- What is the personal income tax rate in the UAE?
- There is no personal income tax in the United Arab Emirates. The personal income top rate is 0%.
- What is the corporate tax rate in the UAE?
- The corporate tax rate in the United Arab Emirates is 9%.
- Can I get residency in the UAE?
- Residency in the United Arab Emirates is easy. Options include a nomad visa and a golden visa.
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- Usual or primary place of residence in the UAE AND centre of financial and personal interests in the UAE
- Physically present in the UAE for 183+ days during a consecutive 12‑month period
- Physically present in the UAE for 90+ days during a consecutive 12‑month period AND is a UAE national, GCC national, or holder of a valid UAE residence permit AND has a permanent place of residence in the UAE or carries on employment or business in the UAE
Ending UAE tax residency is generally achieved by ceasing to meet any of the residence tests—leaving so that day‑count tests are not met and ensuring the individual’s primary residence and centre of financial and personal interests shift outside the UAE. There are no citizenship- or domicile-based tail rules or exit taxes that keep former residents within the UAE tax net once these conditions are no longer satisfied.
Tax treaty network (104)
In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.
| Partner | Div | Int | Roy |
|---|---|---|---|
| Albania | 10% | 0% | 5% |
| Algeria | 0% | 0% | 10% |
| Andorra | 0% | 0% | 0% |
| Angola | 8% | 8% | 8% |
| Argentina | 15% | 12% | 10% |
| Armenia | 3% | 0% | 5% |
| Austria | 10% | 0% | 0% |
| Azerbaijan | 10% | 7% | 10% |
| Bangladesh | 10% | 10% | 10% |
| Barbados | 0% | 0% | 0% |
| Belarus | 10% | 5% | 10% |
| Belgium | 10% | 5% | 5% |
| Belize | 0% | 0% | 0% |
| Bermuda | 0% | 0% | 0% |
| Bosnia and Herzegovina | 10% | 0% | 5% |
| Botswana | 7.5% | 7.5% | 7.5% |
| Brazil | 15% | 15% | 15% |
| Brunei | 0% | 0% | 5% |
| Bulgaria | 5% | 2% | 5% |
| Cameroon | 10% | 7% | 10% |
| Canada | 15% | 10% | 10% |
| China | 7% | 7% | 10% |
| Costa Rica | 15% | 10% | 12% |
| Croatia | 5% | 5% | 5% |
| Cyprus | 0% | 0% | 0% |
| Czechia | 5% | 0% | 10% |
| Egypt | 10% | 10% | 10% |
| Estonia | 0% | 0% | 0% |
| Ethiopia | 5% | 5% | 5% |
| Fiji | 0% | 0% | 10% |
| Finland | 0% | 0% | 0% |
| France | 0% | 0% | 0% |
| Georgia | 0% | 0% | 0% |
| Greece | 5% | 5% | 10% |
| Guinea | 0% | 0% | 0% |
| Hong Kong S.A.R. | 5% | 5% | 5% |
| Hungary | 0% | 0% | 0% |
| India | 10% | 12.5% | 10% |
| Indonesia | 10% | 5% | 5% |
| Ireland | 0% | 0% | 0% |
| Israel | 15% | 10% | 12% |
| Italy | 15% | 0% | 10% |
| Japan | 10% | 10% | 10% |
| Jersey | 0% | 0% | 0% |
| Jordan | 7% | 7% | 10% |
| Kazakhstan | 5% | 10% | 10% |
| Kenya | 5% | 10% | 10% |
| South Korea | 10% | 10% | 0% |
| Kosovo | 5% | 5% | 0% |
| Kyrgyzstan | 0% | 0% | 5% |
| Latvia | 5% | 2.5% | 5% |
| Lebanon | 0% | 0% | 5% |
| Liechtenstein | 0% | 0% | 0% |
| Lithuania | 5% | 0% | 5% |
| Luxembourg | 10% | 0% | 0% |
| Malaysia | 10% | 5% | 10% |
| Maldives | 0% | 0% | 0% |
| Malta | 0% | 0% | 0% |
| Mauritania | 0% | 0% | 0% |
| Mauritius | 0% | 0% | 0% |
| Mexico | 0% | 10% | 10% |
| Moldova | 5% | 6% | 6% |
| Montenegro | 10% | 10% | 10% |
| Morocco | 10% | 10% | 10% |
| Mozambique | 0% | 0% | 5% |
| Netherlands | 10% | 0% | 0% |
| New Zealand | 15% | 10% | 10% |
| Niger | 0% | 0% | 10% |
| North Macedonia | 5% | 5% | 5% |
| Pakistan | 15% | 10% | 12% |
| Panama | 5% | 5% | 5% |
| Paraguay | 15% | 15% | 15% |
| Philippines | 15% | 10% | 10% |
| Poland | 5% | 5% | 5% |
| Portugal | 15% | 10% | 5% |
| Romania | 3% | 3% | 3% |
| Russia | 0% | 0% | — |
| San Marino | 0% | 0% | 10% |
| Saudi Arabia | 5% | 0% | 10% |
| Senegal | 5% | 5% | 5% |
| Seychelles | 0% | 0% | 5% |
| Singapore | 0% | 0% | 5% |
| Slovakia | 0% | 10% | 10% |
| Slovenia | 5% | 5% | 5% |
| South Africa | 10% | 10% | 10% |
| Spain | 15% | 0% | 0% |
| Sri Lanka | 10% | 10% | 10% |
| Sudan | 0% | 0% | 5% |
| Switzerland | 15% | 0% | 0% |
| Syria | 0% | 10% | 18% |
| Tajikistan | 0% | 0% | 10% |
| Thailand | 10% | 15% | 15% |
| Tunisia | 0% | 10% | 7.5% |
| Turkey | 12% | 10% | 10% |
| Turkmenistan | 8% | 8% | 10% |
| Ukraine | 5% | 3% | 10% |
| United Kingdom | 15% | 20% | 0% |
| Uruguay | 7% | 10% | 10% |
| Uzbekistan | 15% | 10% | 10% |
| Venezuela | 10% | 10% | 10% |
| Vietnam | 15% | 10% | 10% |
| Yemen | 0% | 0% | 10% |
| Zimbabwe | 5% | 0% | 9% |
| Republic of Serbia | 10% | 10% | 10% |