Steuern United Arab Emirates 2026
Territorial system · Zero income tax
Einkommensteuer
0%
Körperschaft
9%
TVA / VAT
5%
Reale Belastung
0%
Aufenthalt (T/J)
90
Steuer-Score
9.8/10
Steuervergleich
Steuersätze
Obere Grenzsteuersätze (richtwert).
Einkommensteuer
0%
No personal income tax
Kapitalgewinn
0%
Standard rate
Körperschaftsteuer
9%
Over AED 375k profit (since 2023). Free zone entities may qualify for 0%.
TVA / VAT
5%
Corporate only
Vermögensteuer
0%
Annual on net worth
Erbschaft
0%
Standard rate
Reale Steuerbelastung
Einheitliche Berechnung: Einkommensteuer + Sozialabgaben (Expat). Vergleich mit Herkunftsland.
Steuersystem
ESt
0%
Körperschaft
9%
TVA / VAT
5%
Kapitalgewinn
0%
Pure territorial system — no personal income tax of any kind on locally or foreign-sourced income. Tax residency threshold: 90 days/yr with UAE residency permit and established social/economic ties, or 183 days/yr under the standard rule. Corporate tax introduced in 2023 at 9% on profits over AED 375,000. Free zone entities may qualify for 0% corporate tax under specific conditions. USD peg ensures currency stability (AED 3.67/USD since 1997).
Krypto und digitale Vermögenswerte
Krypto-Gewinnsteuer
0%
Krypto-Score
10/10
★★★★★ 0% Steuer auf Krypto-Gewinne.
Zero capital gains tax on crypto. No tax on income from digital assets. Dubai (VARA) and Abu Dhabi (ADGM) are major institutional crypto hubs with one of the most advanced regulatory frameworks globally.
Rahmen: VARA — Dubai, ADGM — Abu Dhabi, DIFC — Fintech
Immobilien und Anlagemöglichkeiten
Miet- und Kaufschätzungen für Anlagemöglichkeiten.
Studio
€1,111 – €2,037
/Monat
1BR
€1,667 – €3,241
/Monat
2BR
€2,593 – €5,093
/Monat
3BR
€4,167 – €8,333
/Monat
Villa
€7,407 – €18,519
/Monat
Aufenthalt und Visum
Min. Tage/Jahr
90
(mit Bindungen)
Standardregel
183
Tage
Golden Visa
10 Jahre
- Freelance / remote work visa€1,389
- Property investor visaAED 750k+
- Company setup (LLC / Free Zone)€6,019
- Golden Visa (investor / talent)€1,620
- Employment / employer-sponsoredEmployer-paid
Wichtige Nuance: 90-day rule applies only if you hold a UAE residency permit and have established social/economic ties in the UAE. Otherwise the standard 183-day rule applies. The minimum stay to maintain your residency visa is a separate requirement that varies by visa category (e.g. Golden Visa: max 6 consecutive months absence; standard visa: max 6 months continuous absence).
Visum für United Arab EmiratesMehr erfahren
Daten nur zur Information. Steuerregeln ändern sich: prüfen Sie bei einem qualifizierten Berater vor Aufenthaltsentscheidungen.
Quellen: UAE Federal Tax Authority (FTA), VARA (Virtual Assets Regulatory Authority), ADGM (Abu Dhabi Global Market), Numbeo, Mercer Cost of Living 2024, UAE Ministry of Economy