🇦🇪 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.
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
⭐ 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 |
🏠 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
📚 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
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