About United Arab Emirates's Tax System
United Arab Emirates, located in Asia, offers a territorial tax system. Under a territorial tax system, only income earned within the country's borders is subject to taxation, making it an attractive destination for international entrepreneurs and digital nomads.
With a corporate tax rate of 9% and a top personal income tax rate of 0%,United Arab Emirates ranks among the more tax-friendly jurisdictionsin our World Tax Index with an overall score of 86/100.
Tax Information
9%
9% on taxable income exceeding AED 375,000. 0% for businesses in Free Zones.
0%
Territorial0% personal income tax.
Economic & Investment Climate
Measures how often a country's tax regulations have changed over the last decade. Higher score means more predictable tax environment.
Indicates how independent the country's tax system is from global pressures. Higher score means more control over own tax policies.
A measure of the country's overall economic health and predictability, based on GDP growth, inflation, and sovereign credit ratings.
Reflects the safety and security of investments in the country, considering factors like legal protections for investors and political risk.
Based on perceived levels of public sector corruption. Higher score indicates a cleaner, more transparent business environment.
Rates the value of special programs offered, such as tax-free periods for new residents or designated economic zones. Higher score means more attractive incentives.
Investment & Residency Programs
United Arab Emirates offers residency programs for foreign investors looking to establish a presence in the country.
Minimum Investment
AED 2,000,000 (~$545,000)
Investment Type
Real Estate, Business Investment
Minimum Stay
No strict minimum; visit once every 6-12 months.
Special Conditions
Known as the 'Golden Visa'; does not provide a direct path to citizenship.
United Arab Emirates offers a Digital Nomad Visa for remote workers and freelancers looking to live and work from the country.
Visa Duration
1 year
Minimum Income Requirement
$3,500/month
Minimum Stay
No minimum
Special Conditions
Allows residency while working for a company based outside the UAE.
Citizenship Pathways
United Arab Emirates offers citizenship through ancestry or bloodline connections.
Rule
Patrilineal Jus Sanguinis (Right of Blood)
Conditions
A child is a citizen if their father is an Emirati citizen, regardless of birthplace. A child of an Emirati mother and a foreign father can be granted citizenship after 6 years of age, by decree.
United Arab Emirates's policy on birthright citizenship.
Rule
Conditional Jus Soli (Right of Soil)
Conditions
A child born in the UAE to unknown parents (a foundling) is a citizen. Birth to foreign parents does not confer citizenship.
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