- 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.
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.
Dimension Profile
Jurisdiction Risk Warnings
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.
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.
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.
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.
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
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