United Arab Emirates tax 2026
Territorial system · Zero income tax
Income tax
0%
Corporate
9%
TVA / VAT
5%
True burden
0%
Residency (d/yr)
90
Tax score
9.8/10
Tax comparison
Tax rates
Top marginal rates (indicative).
Income tax
0%
No personal income tax
Capital gains
0%
Standard rate
Corporate tax
9%
Over AED 375k profit (since 2023). Free zone entities may qualify for 0%.
TVA / VAT
5%
Corporate only
Wealth tax
0%
Annual on net worth
Inheritance
0%
Standard rate
True tax burden
Homogeneous calculation: income tax + social contributions (expat). Compare with nationality country.
Tax system
Income tax
0%
Corporate
9%
TVA / VAT
5%
Capital gains
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).
Crypto and digital assets
Crypto gains tax
0%
Crypto score
10/10
★★★★★ 0% tax on crypto gains.
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.
Frameworks: VARA — Dubai, ADGM — Abu Dhabi, DIFC — Fintech
Real estate and investment opportunities
Rent and purchase estimates to assess investment opportunities.
Studio
$1,200 – $2,200
/mo
1BR
$1,800 – $3,500
/mo
2BR
$2,800 – $5,500
/mo
3BR
$4,500 – $9,000
/mo
Villa
$8,000 – $20,000
/mo
Cost of living and expat essentials
Private nurseries and daycare only. No public subsidy.
~$800/mo
Public schools Arabic only. Expats use private schools.
$8-20k/yr
Private only for expats. Mandatory health insurance.
~$3,000/yr OOP
No statutory minimum wage for any worker category.
No minimum
0% for expats. Optional for Emirati nationals only.
0% employee
Residency and visa
Min. days/yr
90
(with ties)
Standard rule
183
days
Golden Visa
10 yr
- Freelance / remote work visa$1,500
- Property investor visaAED 750k+
- Company setup (LLC / Free Zone)$6,500
- Golden Visa (investor / talent)$1,750
- Employment / employer-sponsoredEmployer-paid
Important 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).
See visas for United Arab EmiratesFiscal pros and cons
Tax advantages
- Zero income tax – all brackets
- Zero capital gains tax
- Zero inheritance & wealth tax
- Zero crypto taxation
- USD peg – currency stability
- World-class infrastructure
- Multiple residency pathways
- Advanced crypto regulation
- Strategic location (East/West hub)
Tax drawbacks
- Very high cost of living
- Extreme summer heat (45°C+)
- No political freedoms
- Alcohol restrictions (Sharjah)
- No public healthcare for expats
- Expensive private schooling
- 90-183 days/yr physically required
- Labour rights limited for workers
- Cultural & religious restrictions
Learn more
Data for informational purposes only. Tax rules change: verify with a qualified advisor before making residency decisions.
Sources : 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