Worldwide Tax Summaries

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Corporate

Significant developments
Taxes on corporate income
Corporate residence
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Branch income
Income determination
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Tax credits and incentives
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Tax administration
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Individual

Significant developments
Taxes on personal income
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Other taxes
Income determination
Deductions
Foreign tax relief and tax treaties
Other tax credits and incentives
Tax administration
Sample personal income tax calculation
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Territory
Overview
Corporate
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United Arab Emirates

Individual - Other tax credits and incentives

Last reviewed - 09 September 2026

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

Individual - Foreign tax relief and tax treaties
Individual - Tax administration

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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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