United Arab Emirates

Living, work, immigration, education & business — official links and practical guides

Key Facts

Basics

Currency
AED
Region
Middle East
Local time
UTC+4
Asia/Dubai

Economy

Population
10.99M
GDP (current US$)
$552.32B
GDP per capita
$50,274

Source: World Bank Open Data (CC BY 4.0) · 2024 · Last checked: 2026-07-06

Tax snapshot

Corporate tax
9%
VAT
5%
Top individual income tax
0%
Capital-gains tax
No general CGT
  • 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. 1 Secure a job offer, set up in a free zone, or qualify for a Golden Visa.
  2. 2 Complete the entry permit, medical test and Emirates ID application.
  3. 3 Get your residence visa stamped and open a local bank account.
  4. 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) ↗

Living

Work

Immigration & Mobility

Education

Business

Company Registration
Entity types, registration process, required documents, costs, and official registries.
Business Banking
Opening business and personal bank accounts, remote options, required documents, and fees.
Investment
Foreign investment rules, incentives, investment promotion agencies, and restricted sectors.
Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
Import & Export
Customs procedures, duties, de minimis thresholds, EORI/registration, and restricted goods.
Trademark & IP
Trademark registration, patents, copyright, official IP offices, and filing costs.
Compliance
Corporate, tax, employment, data-protection, AML/KYC, trade and AI compliance — official regulators and registries.
Corporate Compliance
Annual filings, registered-agent and beneficial-ownership obligations, and the official company registry.
Tax Compliance
Filing calendars, registration thresholds and the official tax authority.
Employment Compliance
Mandatory contracts, payroll and social-insurance registration, and the official labor authority.
Privacy & Data Protection
The country's own data-protection regime, registration duties, and its official supervisory authority.
AML & KYC
Anti-money-laundering and customer-due-diligence obligations, regulated activities, and the official financial regulator.
Import & Export Compliance
Customs registration, controlled/restricted goods, sanctions screening, and the official customs authority.
AI Regulations
The country's own AI governance approach, risk tiers, transparency duties, and its official authority.

Official Resources