In certain Emirates, branches of foreign banks are regulated by specific banking tax decrees, which establish a 20% tax rate on their adjusted taxable income.

In accordance with the Corporation Tax Act, a branch of a non-resident entity could be considered a Permanent Establishment (EP) in the United Arab Emirates, and income attributable to such a branch could be subject to the UAE's IS.

The United Arab Emirates not They impose a specific tax about the benefits of branches. In addition, the repatriation of benefits between branches and their headquarters is not subject to withholding or other forms of repatriation tax.