🇦🇪 United Arab Emirates · Tax System
Corporate tax, VAT/GST, personal income tax, capital gains, and filing obligations.
Quick answer
The UAE has no personal income tax on salaries. A federal Corporate Tax applies to business profits above a threshold, and VAT applies to most goods and services. The Federal Tax Authority administers corporate tax and VAT.
Federal taxes are administered by the Federal Tax Authority (FTA). The UAE levies corporate tax and VAT, both at relatively low rates by international standards.
- Corporate tax is 9% on taxable profits above the AED 375,000 threshold (introduced June 2023).
- VAT is 5% and applies to most goods and services.
- Registration, filing and payment are handled through the FTA's EmaraTax portal.
Official authorities
- Federal Tax Authority (FTA)
Corporate tax and VAT administration.
Frequently asked questions
Is there personal income tax in the UAE?
No — there is no personal income tax on salaries or wages.
Does corporate tax apply to my business?
A federal corporate tax applies to business profits above a set threshold, with incentives for qualifying free-zone activities.
Is there VAT?
Yes — VAT applies to most goods and services at a low standard rate, with some zero-rated and exempt categories.
Official-information aggregation, not legal advice. Always verify on the authority's own site.