United Arab Emirates

Individual - Taxes on personal income

Last reviewed - 04 September 2023

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 Federal Decree-Law No. 47 of 2022 on the Taxation on Corporations and Businesses (‘UAE CT Law’), natural persons who conduct a business or business activity in the United Arab Emirates will be subject to UAE CT at 9% where the total turnover derived from such business or business activity exceeds 1 million UAE dirham (AED). For this purpose, wages, personal investment income, and real estate investment income will not be considered for determining such turnover.

Local income taxes

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