Worldwide Tax Summaries

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Corporate

Significant developments
Taxes on corporate income
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Taxes on personal income
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Foreign tax relief and tax treaties
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Sample personal income tax calculation
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Territory
Overview
Corporate
Individual

United Arab Emirates

Individual - Income determination

Last reviewed - 12 March 2026

Absence of taxation

There is currently no personal income tax in the United Arab Emirates.

Individual - Other taxes
Individual - Deductions

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United Arab Emirates contacts

United Arab Emirates contacts

United Arab Emirates News

Charles Collett

Tax Partner - Corporate Tax, PwC Middle East

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David van der Berg

Tax Partner - Corporate Tax, PWC Middle East

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