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United Arab Emirates
Overview
Last reviewed - 21 February 2025The United Arab Emirates (UAE), located in the southeast of the Arabian Peninsula, is bordered by the Arabian Gulf to the north, Oman to the east, and Saudi Arabia to the south and west.
It is a constitutional federation of seven Emirates: Abu Dhabi, Dubai, Sharjah, Ajman, Umm Al-Quwain, Ras Al-Khaimah, and Fujairah. The federation was formally established on 2 December 1971, and the capital is Abu Dhabi. Arabic is the official language of the UAE, with English widely spoken and used in business, and the currency is the UAE Dirham (AED), pegged to the Unites States Dollar.
The UAE has a well-established infrastructure, stable political system, and one of the most liberal trade regimes in the Gulf region. It continues to be increasingly important, relevant, and attractive to businesses from around the world as a place to do business and as a hub for the region and beyond. The UAE is also one of the best examples in the region of an economy that has successfully moved away from reliance on the energy sector. A significant proportion of the gross domestic product (GDP) is derived from non-oil revenues.
Quick rates and dates
| Corporate income tax (CIT) rates | |
|---|---|
| Headline CIT rate (%) |
9 |
| Corporate income tax (CIT) due dates | |
|---|---|
| CIT return due date |
All taxable persons are required to file a Corporate Tax return within nine months from the end of the relevant tax period (year). |
| CIT final payment due date |
All taxable persons are required to pay Corporate Tax within nine months from the end of the relevant tax period (year). |
| CIT estimated payment due dates |
There is no requirement of estimated/advance tax payments. |
| Personal income tax (PIT) rates | |
|---|---|
| Headline PIT rate (%) |
NA |
| Personal income tax (PIT) due dates | |
|---|---|
| PIT return due date |
NA |
| PIT final payment due date |
NA |
| PIT estimated payment due dates |
NA |
| Value-added tax (VAT) rates | |
|---|---|
| Standard VAT rate (%) |
5 |
| Withholding tax (WHT) rates | |
|---|---|
| WHT rates (%) (Dividends/Interest/Royalties) |
0% WHT for certain categories of UAE sourced income to be specified by way of a Cabinet Decision. |
| Capital gains tax (CGT) rates | |
|---|---|
| Headline corporate capital gains tax rate (%) |
No special CGT, gains are taxed as part of Corporate Tax regime (9% under standard regime or 0% under QFZP regime). Participation Exemption relief is available. |
| Headline individual capital gains tax rate (%) |
NA |
| Net wealth/worth tax rates | |
|---|---|
| Headline net wealth/worth tax rate (%) |
NA |
| Inheritance and gift tax rates | |
|---|---|
| Headline inheritance tax rate (%) |
NA |
| Headline gift tax rate (%) |
NA |
United Arab Emirates contacts
United Arab Emirates contacts
United Arab Emirates News
Middle East Tax & Legal Services Leader, PwC Middle East
Tax Partner - Corporate Tax, PwC Middle East