Top income tax
None
Territorial system
Corporate tax
9.0%
VAT
5.0%
standard rate
Tax residency
183 days
137 tax treaties
United Arab Emirates tax profile
Data year: 2025
- Tax system
- Territorial No personal income tax. Corporate tax of 9% introduced June 2023 on profits above AED 375,000. 15% minimum tax for MNEs with revenue above EUR 750M from Jan 2025.
- Top PIT rate
- No Income Tax
- Corporate tax rate
- 9.0%
- VAT
- 5.0%
- Capital gains tax
- No Capital Gains Tax
- Social security (employee)
- 5.0%
- Social security (employer)
- 12.5%
- Dividend withholding
- 0.0%
- Interest withholding
- 0.0%
- Royalty withholding
- 0.0%
- Treaty count
- 137
Special regimes (1)
| Name | Rate/amount | Duration | Status |
|---|---|---|---|
| Free Zone Regime 0% corporate tax for qualifying income in designated free zones. Over 40 free zo... | 0.0% | -- | Active |
Tax flags
Participation Exemption
Territorial Exemption
Tax residency
- Days threshold
- 183 days
- Residency rules
- Resident if present 183+ days per year, or have permanent place of residence/center of financial interests in UAE. Tax residency certificate available after 90 days under certain conditions.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 β 12-31
Sources
- PwC Worldwide Tax Summaries - UAE (accessed Mar 23, 2026) Corporate tax, VAT, withholding rates
- UAE Federal Tax Authority (accessed Mar 23, 2026) Official tax authority