🇦🇪 United Arab Emirates · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
Quick answer
The UAE has no personal income tax on salaries. A federal Corporate Tax applies to business profits above a threshold, and VAT applies to most goods and services. The Federal Tax Authority administers corporate tax and VAT.
Federal taxes are administered by the Federal Tax Authority (FTA). The UAE levies corporate tax and VAT, both at relatively low rates by international standards.
- Corporate tax is 9% on taxable profits above the AED 375,000 threshold (introduced June 2023).
- VAT is 5% and applies to most goods and services.
- Registration, filing and payment are handled through the FTA's EmaraTax portal.
Step-by-step
- 1
Confirm your tax position
The UAE has no personal income tax; a federal corporate tax applies to business profits above a threshold, and VAT applies to most goods and services.
- 2
Register businesses with the FTA
Businesses register for corporate tax and, above the turnover threshold, for VAT with the Federal Tax Authority (FTA).
- 3
Understand the taxes that apply
Identify corporate tax (with a 0% band up to a threshold), VAT, and excise tax on specific goods; free-zone rules can differ.
- 4
Keep accounting records
Maintain proper accounting records for corporate tax and VAT compliance.
- 5
File returns on time
File the corporate tax return and periodic VAT returns through the FTA’s EmaraTax portal by the deadlines.
- 6
Pay and get advice
Pay any tax due and get advice on free-zone qualifying income and transfer pricing.
Checklist
- Tax position confirmed (no personal income tax)
- Corporate-tax registration with the FTA (business)
- VAT registration above the threshold (business)
- Applicable taxes identified (corporate tax, VAT, excise)
- Proper accounting records maintained
- Corporate-tax + VAT returns via EmaraTax
- Free-zone qualifying-income rules checked
- Advice on transfer pricing
Official authorities
- Federal Tax Authority (FTA)
Corporate tax and VAT administration.
Frequently asked questions
Is there personal income tax in the UAE?
No — there is no personal income tax on salaries or wages.
Does corporate tax apply to my business?
A federal corporate tax applies to business profits above a set threshold, with incentives for qualifying free-zone activities.
Is there VAT?
Yes — VAT applies to most goods and services at a low standard rate, with some zero-rated and exempt categories.
Official-information aggregation, not legal advice. Always verify on the authority's own site.
Government portals
- The UAE Government Portal — Official UAE government portal — services, visas, residency
- Federal Authority for Identity & Citizenship (ICP) — Entry permits, residence visas, Golden Visa, Emirates ID
- Federal Tax Authority (FTA) — VAT and corporate-tax registration and filing
- Ministry of Economy — Company registration, business licensing, foreign investment