Middle East · Gulf

United Arab Emirates

The default landing zone for globally mobile capital: zero personal income tax, a 10-year self-sponsored Golden Visa with no minimum stay, and world-class banking and air connectivity — now paired with a real corporate tax regime that punishes lazy structuring.

Last verified July 2026188 visa-free destinations

Tax position

Income tax (top): 0% — no personal income tax on salary, dividends, interest or capital gains
Capital gains: 0% for individuals holding assets in a private capacity; 9% corporate tax can apply if gains arise from a licensed business activity
Wealth tax: none
Inheritance tax: none — but succession is a real risk, not a tax risk: under Federal Decree-Law 41/2022 on Civil Personal Status (in force 2023) Sharia forced heirship no longer applies to non-Muslims by default. Register a DIFC or ADGM will regardless.
Special regime: 9% federal corporate tax since June 2023 (0% below AED 375k); 0% for Qualifying Free Zone Persons on qualifying income; 15% domestic minimum top-up tax for MNE groups over EUR 750m from 1 January 2025
Territorial: No — worldwide income taxed
CFC rules: No
Exit tax: No
CRS: Participating