๐Ÿ‡ฆ๐Ÿ‡ช

United Arab Emirates

#18 of 27Territorial0%

Middle East ยท Abu Dhabi ยท 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

Compare United Arab Emirates with every jurisdiction

Side-by-side United Arab Emirates comparisons across tax, visa, residency, and ecosystem - 26 detailed country-vs-country breakdowns.

๐Ÿ‡ฆ๐Ÿ‡ชUnited Arab Emirates
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๐Ÿ‡บ๐Ÿ‡พUruguay
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๐Ÿ‡ฆ๐Ÿ‡ชUnited Arab Emirates
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๐Ÿ‡ต๐Ÿ‡ฆPanama
76
๐Ÿ‡ฆ๐Ÿ‡ชUnited Arab Emirates
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๐Ÿ‡ต๐Ÿ‡นPortugal
76
๐Ÿ‡ฆ๐Ÿ‡ชUnited Arab Emirates
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๐Ÿ‡จ๐Ÿ‡ทCosta Rica
75
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๐Ÿ‡ง๐Ÿ‡ฟBelize
74
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๐Ÿ‡จ๐Ÿ‡ญSwitzerland
73
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๐Ÿ‡ฒ๐Ÿ‡นMalta
72
๐Ÿ‡ฆ๐Ÿ‡ชUnited Arab Emirates
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๐Ÿ‡ฌ๐Ÿ‡งUnited Kingdom
71
๐Ÿ‡ฆ๐Ÿ‡ชUnited Arab Emirates
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๐Ÿ‡จ๐Ÿ‡ฆCanada
70
๐Ÿ‡ฆ๐Ÿ‡ชUnited Arab Emirates
67
๐Ÿ‡ฌ๐Ÿ‡ทGreece
70
๐Ÿ‡ฆ๐Ÿ‡ชUnited Arab Emirates
67
๐Ÿ‡ฎ๐Ÿ‡นItaly
70
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67
๐Ÿ‡ต๐Ÿ‡พParaguay
69
๐Ÿ‡ฆ๐Ÿ‡ชUnited Arab Emirates
67
๐Ÿ‡ช๐Ÿ‡ธSpain
69
๐Ÿ‡ฆ๐Ÿ‡ชUnited Arab Emirates
67
๐Ÿ‡ฌ๐Ÿ‡ชGeorgia
68
๐Ÿ‡ฆ๐Ÿ‡ชUnited Arab Emirates
67
๐Ÿ‡ฉ๐Ÿ‡ชGermany
64
๐Ÿ‡ฆ๐Ÿ‡ชUnited Arab Emirates
67
๐Ÿ‡ฎ๐Ÿ‡ชIreland
62
๐Ÿ‡ฆ๐Ÿ‡ชUnited Arab Emirates
67
๐Ÿ‡ฎ๐Ÿ‡ฉIndonesia
61
๐Ÿ‡ฆ๐Ÿ‡ชUnited Arab Emirates
67
๐Ÿ‡จ๐Ÿ‡ดColombia
59
๐Ÿ‡ฆ๐Ÿ‡ชUnited Arab Emirates
67
๐Ÿ‡ณ๐Ÿ‡ฑNetherlands
59
๐Ÿ‡ฆ๐Ÿ‡ชUnited Arab Emirates
67
๐Ÿ‡ฆ๐Ÿ‡ทArgentina
58
๐Ÿ‡ฆ๐Ÿ‡ชUnited Arab Emirates
67
๐Ÿ‡ฒ๐Ÿ‡ฝMexico
58
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67
๐Ÿ‡น๐Ÿ‡ญThailand
57
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67
๐Ÿ‡ธ๐Ÿ‡นSao Tome and Principe
46

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