Absence of Taxes

Currently, there is no personal income tax in the United Arab Emirates (UAE). Consequently, there are no individual tax registration or reporting obligations for individuals.

In accordance with Federal Decree Law No. 47 of 2022 on Corporation and Business Tax, individuals who carry out business or commercial activities in the UAE will be subject to Corporate and Corporate Tax at a rate of 9% if the total turnover derived from such activities exceeds 1 million UAE dirhams (AED). For the purposes of this tax, salaries, income from personal investments and income from real estate investments are not included in the calculation of turnover.

Local Income Taxes

In the United Arab Emirates (UAE), there is no personal income tax, neither at the federal level nor at the emirate level.