🇦🇪 United Arab Emirates Tax Guide - Income Tax, Corporate Tax & Special Regimes

🇦🇪 United Arab Emirates AE / ARE #114

Nomad Score 63.0

Cities 11

Region Arab League, BRICS, Middle East, Arab World, OPEC, Remote Work Friendly Countries, Coworking Hotspots, Nomad Visa Countries, Asia, Asia, Western Asia, Emerging Markets, Developing Countries

Currency AED

🇦🇪 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

Participation Exemption Territorial Exemption

Tax Authority: Federal Tax Authority (website)

⭐ SPECIAL REGIMES (1)

Name	Type	Rate/Amount	Duration	Status
Free Zone Regime 0% corporate tax for qualifying income in designated free zones. Over 40 free zo...	Free zone	0.0%	--	Active

Browse all special regimes →

🏠 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 – 12-31

No personal income tax filing required. Corporate tax returns due within 9 months of fiscal year end.

📚 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

🔗 RELATED

All country tax profiles · Special regimes