Currently, there are no plans to introduce personal income taxation in the United Arab Emirates (UAE).
VAT was implemented in the United Arab Emirates on 1 January 2018, with a general standard rate of 5% and 0% or exemption for certain supplies. This follows the agreement and ratification by the United Arab Emirates of the Common VAT Agreement of the Gulf Cooperation Council (GCC) for the introduction of VAT in the GCC region. See Value-added tax in the Other taxes section of the Corporate tax summary for more information.
Last Reviewed - 10 December 2018