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United Arab Emirates tax guide 2026
The United Arab Emirates charges no personal income tax at all — no tax on salaries, investments, capital gains, inheritances or wealth. What exists instead sits at the edges: a corporate tax that can reach individuals who run a business above AED 1 million turnover, municipal housing fees, and a pension scheme that applies to Emirati nationals only.
- Rate range
- 0% personal income tax
- Key allowance
- Not needed — there is no personal income tax to shelter from
- Tax year
- Calendar year (relevant only to business activity)
- Filing deadline
- No personal tax return exists
Taxes covered
- Income tax0%
No personal income tax on any salary, at any level; only business activity above AED 1m turnover meets the corporate regime.
- Dividend tax0%
No personal tax on dividends, domestic or foreign, and no withholding.
- Capital gains tax0%
No capital gains tax for individuals on any asset; property transfers carry a 2–4% registration fee instead.
- Crypto tax0%
No personal tax on crypto gains, staking or holdings; only business-scale activity above AED 1m turnover meets the corporate regime.
- Social security0% / 11%
Expatriates contribute nothing; Emirati nationals pay 5% or 11% of salary to the state pension depending on registration date.
- Inheritance tax0%
No inheritance or gift tax; the practical issue is succession law, not tax.
- Withholding tax0%
No withholding taxes exist — payments of dividends, interest, royalties and fees leave the UAE gross.
Special regimes
- 0% on everything personal
Salaries, bonuses, rent received, dividends, interest, capital gains, crypto, inheritances, wealth: none of it is taxed at the personal level.
- Business turnover line
Run a business or freelance at above AED 1 million turnover a year and the 9% corporate tax (0% on the first AED 375,000 of taxable income) regime can apply to those profits — employment and personal investing never count.
- Tax residency certificate
Formal UAE tax residency (183 days, or 90 days with ties, or your principal home there) is obtainable and matters mostly for treaty claims back home.
- Pensions for nationals only
Emiratis contribute 5% or 11% of salary to the state pension depending on when they joined; expatriates contribute nothing and receive an end-of-service gratuity instead.
Recent changes
- 2024-01The AED 1 million annual turnover threshold began deciding when an individual's business activity falls into corporate tax.
- 2023-10A new pension law raised the employee contribution for newly registered Emiratis from 5% to 11%.