v256.0 · tax residency · AE · verified 2026-04
United Arab Emirates tax residency
Rules that determine when you become tax-resident in United Arab Emirates, the headline rates, and any HNW or expat special regime that softens the standard system.
Threshold
90 days/year
Taxation basis
territorial — zero personal income tax
Top marginal rate
0% personal income; 9% corporate (>AED 375K profit, since June 2023); 0% Free Zone qualifying income
Capital gains
0% personal
Special regime: N/A — entire system is preferential
No personal income tax. Tax residency under Cabinet Decision 85/2022: 90-day rule with permanent home + UAE business/employment; or 183-day standard physical-presence test. Tax Residency Certificate (TRC) issued by Federal Tax Authority; key for treaty access. Corporate Tax 9% from June 2023 on profits >AED 375K, Free Zone qualifying income remains 0%.
Rate landscape
| Dividends tax | 0% |
| Exit tax | No exit tax |
| Tax treaty network | 140+ jurisdictions |
| CRS (automatic info exchange) | Active since 2018 |
Recent regime changes (2023-2026)
Corporate tax introduced June 2023 (9% above AED 375K). Free zone qualifying income remains 0%. Domestic Minimum Top-up Tax (DMTT) under OECD Pillar Two implemented 2025 (15% for multinationals with €750M+ turnover). Golden Visa 10-year programme expanded 2024 (investors AED 2M, talented professionals salary AED 30K/month).
Strengths
- 0% personal income tax remains globally rare among large economies
- 140+ treaty network — among the world's most extensive
- TRC procedure clarified post-2022, removes ambiguity for treaty claims
- No CRS data exchange surprises — UAE active participant since 2018
- Golden Visa unlocks 10-year residence stability
Drawbacks
- CT 9% applies to most business activities outside qualifying free zones
- Pillar Two 15% DMTT applies to large multinationals from 2025
- Banking + AML requirements stringent post FATF grey-list exit 2024
- Cost of living in Dubai/Abu Dhabi prime areas rivals London/NYC
- No path to Emirati citizenship (very rare exceptions)
Top cities for tax-residency seekers
Dubai Abu Dhabi Sharjah Ras Al Khaimah
Source: official United Arab Emirates tax authority page · Last verified 2026-04
See also: full United Arab Emirates country profile · full tax-residency atlas