Middle East

United Arab Emirates tax rates 2026

This is a hub with no personal income tax, though it added a 9% federal corporate tax in 2023 and levies a modest 5% VAT.

No personal income tax Last verified July 2026

The taxes

United Arab Emirates tax rates
Personal income (top)	0%There is no personal income tax on salaries, investment income or any other individual income.
Corporate income	9%
Capital gains	Exempt for individuals. There is no personal capital gains tax.
VAT	5%
Dividends (WHT)	0%
Interest (WHT)	0%
Royalties (WHT)	0%
Social security (employee)	5%, for UAE and GCC nationals only.
Social security (employer)	12.5–15% for UAE and GCC nationals only; none for expats.
Wealth tax	None
Inheritance / estate	None. Sharia law governs estate distribution.
Property tax	There is no annual property tax, though Dubai charges a 4% transfer fee plus municipal fees on rent.
Other	A 9% corporate tax applies from June 2023, and a 15% Domestic Minimum Top-up Tax on large MNEs begins in 2025.

How the system works

Tax system: No personal income tax
Taxes by citizenship: No
Exit tax: No
CFC rules: No
CRS: Participating

A special regime for new arrivals

9% federal corporate tax since June 2023, with 0% below AED 375k. Qualifying Free Zone Persons pay 0% on qualifying income. A 15% domestic minimum top-up tax applies to MNE groups over EUR 750m from 1 January 2025.

Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.