United Arab Emirates · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
AI-drafted, editorially reviewed. Confirm specifics with the official authority.
When this country treats you as a tax resident
Formal tax residency rule since 2023; personal income tax remains 0% but corporate tax 9% applies.
- Primary test
- Composite test
- Day threshold
- 183 days
How days are counted: 90 days + UAE work/residency visa, OR 183 days alone
Also makes you resident
- Life/economic centre in UAE also qualifies for TRC
Tax authority: tax.gov.ae
Tax residency is decided separately from immigration status — these tests can make you a tax resident whatever visa you hold, and leaving a visa behind does not by itself end them.
Count your days against this rule Compare residency tests across countries
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.
- Free-zone companies meeting the Qualifying Free Zone Person (QFZP) conditions pay 0% on qualifying income; income that does not qualify is taxed at 9%.
- A 15% Domestic Minimum Top-up Tax (DMTT) applies from 1 January 2025 to UAE entities in multinational groups with consolidated revenue of at least EUR 750 million (OECD Pillar Two).
- 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.
- 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
- 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.
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 and Tourism — Company registration, business licensing, foreign investment