Fiscalidad United Arab Emirates 2026
Territorial system · Zero income tax
Impuesto renta
0%
Sociedades
9%
TVA / VAT
5%
Carga real
0%
Residencia (d/año)
90
Puntuación fiscal
9.8/10
Comparación fiscal
Tipos impositivos
Tipos marginales superiores (indicativo).
Impuesto sobre la renta
0%
No personal income tax
Plusvalías
0%
Standard rate
Impuesto de sociedades
9%
Over AED 375k profit (since 2023). Free zone entities may qualify for 0%.
TVA / VAT
5%
Corporate only
Impuesto patrimonial
0%
Annual on net worth
Sucesión
0%
Standard rate
Carga fiscal real
Cálculo homogéneo: impuesto sobre la renta + cotizaciones (expatriado). Comparación con país de nacionalidad.
Sistema fiscal
IR
0%
Sociedades
9%
TVA / VAT
5%
Plusvalías
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 y activos digitales
Impuesto ganancias crypto
0%
Puntuación crypto
10/10
★★★★★ 0% impuesto sobre ganancias crypto.
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.
Marcos: VARA — Dubai, ADGM — Abu Dhabi, DIFC — Fintech
Inmuebles y oportunidades de inversión
Estimaciones alquiler y compra para evaluar oportunidades de inversión.
Studio
€1,111 – €2,037
/mes
1BR
€1,667 – €3,241
/mes
2BR
€2,593 – €5,093
/mes
3BR
€4,167 – €8,333
/mes
Villa
€7,407 – €18,519
/mes
Residencia y visado
Mín. días/año
90
(con vínculos)
Regla estándar
183
días
Golden Visa
10 años
- 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
Matiz importante: 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).
Ver visados para United Arab EmiratesSaber más
Datos solo informativos. Las normas fiscales cambian: consulte a un asesor cualificado antes de decidir su residencia.
Fuentes: 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