Middle East
Currency
AED
Corporate Tax
9%
Personal Income Tax
0%
VAT / GST
5%
Federal Corporate Tax on profits exceeding AED 375,000; 0% below threshold. Free Zone qualifying income 0%.
No personal income tax on salaries or employment income.
Standard rate since 2018.
Dividends
0%
Interest
0%
Royalties
0%
Rates shown are statutory; treaty networks may reduce withholding significantly. Verify against the relevant double-tax agreement.
GPSSA 5% for UAE/GCC nationals (employer 2.5% + employee 2.5%); none for expatriates.
Capital Gains Tax
0%
Inheritance / Estate Tax
0%
Capital (Net Worth) Tax
0%
Property Tax
Municipal housing fee ~5% of annual rent
Rates are indicative headline figures and may omit holding-period exemptions, regional variation, and surcharges. Verify against current law before relying on them.
Treaties in force
~140
Key partners: UK, India, China, France, Germany, Saudi Arabia, Singapore
One of the world's broadest DTA networks; most treaties reduce withholding on dividends, interest and royalties to 0%–15%. Many include 0% on dividends for substantial holdings.
Treaty counts are approximate and change as agreements are signed, ratified, or terminated. Verify the status and withholding rates under the specific treaty before relying on them.
Calendar year (1 Jan – 31 Dec)
Notes
Economic Substance and Transfer Pricing rules apply. UAE introduced Corporate Tax effective 1 June 2023.
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