United Arab Emirates
Living, work, immigration, education & business — official links and practical guides
Key Facts
Basics
Economy
Source: World Bank Open Data (CC BY 4.0) · 2024 · Last checked: 2026-07-06
Tax snapshot
- Since 2025, large multinational groups (group revenue €750m+) are also subject to the 15% domestic minimum top-up tax (DMTT). No personal income tax and no general capital-gains tax on individuals; gains realised at business level are generally within the 9% corporate tax (from 2023-06, taxable profit >AED 375k).
- VAT introduced 2018-01; tourist refund available.
Source: National tax authority · Cross-check: OECD · PwC · KPMG · Last checked: 2026-07-16
Headline statutory rates. The income-tax figure includes national surtaxes; any regional or municipal layer is shown beside it. Social contributions and reliefs are excluded. Verify the current rate with the authority before relying on it.
At a glance
A tax-light hub (no personal income tax) built on employer-sponsored visas, with long-term Golden Visas for high-value residents and a 1-year remote-work permit.
Best for
Employer-sponsored professionals, high-earners and investors (Golden Visa), and remote workers.
Who this may not suit
People looking for a route to citizenship, or who want stable long-term costs — residence is renewable but naturalisation is exceptional, and rents move sharply.
Main routes in
Key trade-offs
- Residence is tied to sponsorship or Golden-Visa criteria; citizenship is not a path for most.
- Free-zone vs mainland rules differ (ownership, work scope).
- Housing and schooling costs in Dubai/Abu Dhabi are high.
First steps
- 1 Secure a job offer, set up in a free zone, or qualify for a Golden Visa.
- 2 Complete the entry permit, medical test and Emirates ID application.
- 3 Get your residence visa stamped and open a local bank account.
- 4 Arrange health insurance (mandatory in Dubai and Abu Dhabi).
What changes often
- · Golden and remote-work visa eligibility criteria
- · Corporate tax and VAT rules for free-zone entities
- · Emirate-level licensing and sponsorship requirements
Golden Visa and free-zone rules vary by emirate and change — confirm with the ICP / GDRFA and the relevant free zone. Federal Authority for Identity and Citizenship (ICP) ↗