United Arab Emirates
Western Asia · AE · 0 treaties
Tax profile
| Corporate income tax | 9% |
| Withholding — dividends | 0% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 5% |
| Personal income (top rate) | 0% |
| Capital gains | n/a |
| Tax system | No Income Tax |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | Virtual Working Programme (Dubai) |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | Implemented |
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- Usual or primary place of residence in the UAE AND centre of financial and personal interests in the UAE
- Physically present in the UAE for 183+ days during a consecutive 12‑month period
- Physically present in the UAE for 90+ days during a consecutive 12‑month period AND is a UAE national, GCC national, or holder of a valid UAE residence permit AND has a permanent place of residence in the UAE or carries on employment or business in the UAE
Ending UAE tax residency is generally achieved by ceasing to meet any of the residence tests—leaving so that day‑count tests are not met and ensuring the individual’s primary residence and centre of financial and personal interests shift outside the UAE. There are no citizenship- or domicile-based tail rules or exit taxes that keep former residents within the UAE tax net once these conditions are no longer satisfied.