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Income tax in United Arab Emirates 2026
Your salary in the United Arab Emirates is taxed at exactly 0% — there is no personal income tax, no payroll tax and no filing to do.
The only route to a tax bill is running a business: freelancing or trading above AED 1 million of annual turnover brings those profits into the corporate tax regime.
At a glance
- top rate
- 0%
- entry band
- 0%
- tax year basis
- Calendar year (business activity only)
- filing deadline
- No personal return; business filers pay by the ninth month after year-end
- residency basis
- No personal income tax for residents or non-residents
- regime flag
- Business turnover above AED 1 million: corporate tax applies
Rates
Personal income taxation (2026)
| Rate | Base | Applies to |
|---|---|---|
| 0% | — | Salaries, wages, bonuses and all employment income |
| 0% | — | Personal investment and rental income (below business scale) |
| Corporate regime (9% headline) | Business profits | Individuals conducting business with turnover above AED 1 million in a calendar year |
Thresholds & allowances
- Business turnover thresholdAED 1,000,000 a year
Below it, even business activity stays outside corporate tax; employment, personal investing and personal real estate never count as business
Residency
Residency trigger
For treaty and certificate purposes you're UAE tax resident after 183 days in a 12-month period, or after 90 days combined with citizenship/residence and a home or work there, or when your principal home and centre of interests is the UAE.
Non-resident treatment
Non-residents pay exactly the same personal income tax as residents: none.
Notes
- There is no personal tax return, no withholding on salaries and no payroll income tax anywhere in the seven emirates.
- Your home country's rules are the real question — citizenship-based systems and departure rules can still tax you after the move.
- Municipal housing fees exist locally: tenants typically pay around 5% of annual rent (residential) through utility or municipality billing.
FAQ
Is there income tax in the UAE?
No — 0% on salaries and personal income for residents and non-residents alike, with no personal tax return to file.
When does a freelancer pay tax in the UAE?
Only if business turnover passes AED 1 million in a calendar year — then the 9% corporate tax (0% on the first AED 375,000 of taxable income) regime applies to the profits. Below that, nothing.
How do I become a UAE tax resident?
183 days in a 12-month period is the clean route; 90 days plus a home or job there works for citizens and residence-visa holders, and having your principal home there also qualifies.
Figures: tax year 2026, compiled from public sources. Not tax advice.