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United Arab Emirates

#16 of 25Territorial0%

Middle East Β· Abu Dhabi Β· AED

Free Zone companies pay 0% tax on qualifying income. No personal income tax. 10-year Golden Visa, world-class infrastructure, and access to Gulf sovereign wealth capital.

67
Overall Score
Tax100
Funding85
Visa80
Residency63
Tax Res.90
Practical96
Remote85
Family90
Ecosystem100
Abu Dhabi

Dimension Profile

Jurisdiction Risk Warnings

1 Alert2 Cautions1 Watch
Geopolitical & MilitaryAlert

Active military conflict with Iran

Iran launched 285+ ballistic missiles and 1,500+ drones at UAE between February 28 and March 13, 2026. Civilian sites including hotels on Palm Jumeirah were struck. 37,000+ flights cancelled.

CNBCFeb 28, 2026
Economic StabilityCaution

Real estate market disruption from conflict

Dubai Financial Market real estate index fell 21-30% since conflict began. Property transactions have frozen. Bloomberg reports steep losses in Dubai real estate bonds.

BloombergMar 1, 2026
Banking & Financial AccessCaution

International banks reducing Dubai presence

Multiple international banks evacuated staff from Dubai offices after Iran threatened to target US-linked financial institutions. New account opening reliability uncertain.

BloombergMar 1, 2026
Rule of LawWatch

No independent judiciary for personal matters

Commercial disputes can use DIFC courts (common-law based), but personal and criminal matters are under UAE law with no democratic accountability or trial by jury.

Jan 1, 2024

Risk signals are informational only. Conditions change rapidly - verify with current government advisories and qualified legal counsel before making residency or incorporation decisions.

Dimension Breakdown

Corporate Tax Rate
9%
Capital Gains Rate
0%
Territorial System
Yes
IP Box Regime
No
Tax Treaties
137
VAT Rate
5%
Dividend Withholding
0%
Holding Company Viable
Yes
Notes
Free Zones (DIFC, ADGM, DMCC etc.) can maintain 0% tax on qualifying income. UAE has no personal income tax. The 2023 corporate tax was a significant change but Free Zone exemptions largely preserved the 0% advantage.
3 sources cited

BEYOND SCORES

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