Worldwide Tax Summaries

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Use the advanced print options to create a tailored report including your topics of interest across a select group of territories

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Overview

Corporate

Significant developments
Taxes on corporate income
Corporate residence
Other taxes
Branch income
Income determination
Deductions
Group taxation
Tax credits and incentives
Withholding taxes
Tax administration
Other issues

Individual

Significant developments
Taxes on personal income
Residence
Other taxes
Income determination
Deductions
Foreign tax relief and tax treaties
Other tax credits and incentives
Tax administration
Sample personal income tax calculation
Other issues

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Territory
Overview
Corporate
Individual

United Arab Emirates

Individual - Significant developments

Last reviewed - 12 March 2026

Currently, there are no plans to introduce personal income taxation in the United Arab Emirates (UAE).

Corporate - Other issues
Individual - Taxes on personal income

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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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