Jurisdiction briefing · AE

United Arab Emirates

0% personal income tax, world-class infrastructure, and a 90-day residency pathway via Dubai or Abu Dhabi.

0%Personal income tax

90 daysFor TRC eligibility

~140Tax treaties

Last reviewed21 April 2026Orientation only · verify before acting

Tax snapshot

The position in figures.

Headline treatment for an individual tax resident. Source, asset and treaty rules can change the payable result.

Top marginal income tax0%On personal income

Capital gains0%For individuals

Wealth taxNone—

Inheritance taxNoneSharia rules apply by default — write a DIFC will

Exit taxNone—

CFC rulesNo personal CFC9% federal corporate tax above AED 375k

Tax treaties~140—

Days for residency90With UAE accommodation + income source

Profile fit

Where the jurisdiction fits.

Best for

Crypto, trading and digital business owners with internationally portable income
Founders willing to operate via a Free Zone or DIFC structure
Investors and family offices seeking a stable USD-pegged base
Anyone optimising for treaty access from a 0%-tax base (mind LOB clauses)

Consider carefully

US citizens — UAE residency does not switch off US worldwide taxation
Anyone uncomfortable with the cultural and climatic environment for 90+ days/year
Operators of substance-light structures: 2024 corporate tax + ESR rules raised the bar

Routes and regimes

Programmes that matter.

Golden Visa (10-year)

Renewable 10-year residence for investors, entrepreneurs, scientists, and high-skilled professionals. Property route requires AED 2M+ in real estate. No minimum stay requirement; golden-residence holders are exempt from the standard six-month absence limit.

Free Zone Company + Investor Visa

Set up an IFZA, DMCC, or DIFC company; receive a 2- or 3-year investor residence. Requires UAE-based registered office and Emirates ID. Federal corporate tax of 9% applies above AED 375k profit.

Tax Residency Certificate (TRC)

Issued by the FTA after 183 days physical presence (general) or 90 days for those with UAE permanent home + income source. The TRC establishes UAE treaty positions abroad.

Planning risks

Pitfalls to resolve early.

01
Leaving your old country without proper deregistration: tie-breaker rules can keep you tax-resident there for years.
02
Assuming 0% tax means 0% paperwork — UAE Economic Substance Reporting and Ultimate Beneficial Owner filings are mandatory.
03
US citizens still owe US taxes globally; UAE residency does not change FATCA, FBAR, or Subpart F obligations.
04
Sharia inheritance rules apply by default to UAE assets unless you register a DIFC or ADGM will.
05
9% federal corporate tax (introduced June 2023) catches Free Zone entities that fail the Qualifying Free Zone Person tests.

Frequently asked

Direct answers.

How many days do I need in the UAE for tax residency?

For a UAE Tax Residency Certificate, the standard is 183 days. A 90-day route is available if you also hold a UAE permanent home and an income source there.

Is there really no income tax in the UAE?

There is no personal income tax for individuals. A 9% federal corporate tax applies to business profits above AED 375,000 since June 2023.

Will UAE residency stop my home country from taxing me?

Not automatically. Most countries apply tie-breaker tests (centre of vital interests, habitual abode, nationality). You typically need to physically leave, deregister, and substantively relocate your life.

Do I need to buy property to move to Dubai?

No. A Free Zone company with an investor visa is the most common route. Property is one path to the 10-year Golden Visa, requiring AED 2M+.

How does the UAE work for US citizens?

It removes local tax friction but does not change US worldwide taxation. The Foreign Earned Income Exclusion (~$130k) is the main US-side benefit; FATCA, FBAR, and Subpart F still apply.