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United Arab Emirates

#1 of 23Territorial0%

Middle East · Abu Dhabi · 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.

89
Overall Score
Tax100
Funding85
Visa80
Residency63
Tax Res.90
Practical96
Remote85
Family90
Ecosystem100
Abu Dhabi

Dimension Profile

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

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