United Arab Emirates

Absence of taxation

There is currently no personal income tax in the United Arab Emirates. As such, there are no individual tax registration or reporting obligations.

Under the UAE CT Law, natural persons who conduct a business or business activity in the UAE as specified in a cabinet decision, will be subject to UAE CT at 9% on income from such business or business activities exceeding the threshold provided in the Cabinet decision.

Local income taxes

There is no federal or Emirate-level personal income tax in the United Arab Emirates.