Middle East · AED
United Arab Emirates
Reviewed 2026-06-21
Top income tax
0%
Self-employed SS
No
VAT
5%
Capital gains
0%
Exit tax
No
Nomad visa
Yes
90
/ 100
Tax efficiency95
Ease to enter87
Ease to exit93
Cost of living72
Internet70
English100
The UAE levies no personal income tax, no capital gains tax, and no wealth, inheritance, or gift taxes, which makes it a magnet for relocating solopreneurs. A 9% federal corporate tax applies to business profits above AED 375,000, and a freelancer or self-employed person whose business turnover tops AED 1 million is treated as a taxable person at that rate. Social security only covers Emirati and other GCC nationals, so foreign self-employed residents owe no mandatory contributions, and a standard 5% VAT applies to most goods and services.
Personal income tax
Income tax structureNone
Top income tax rate0%
Entry income tax rate0%
Taxation basisTerritorial
Local/state income taxNo
Social security
Self-employed social securityNo
Employee SS rate5%
Employer SS rate12.5%
Indirect & other taxes
VAT standard rate5%
Capital gains rate0%
Long-hold CGT exemptionNo
Wealth taxNo
Inheritance/gift taxNo
Property taxNo
Exit & residency
Exit taxNo
EU/EEA deferralNo
Days to trigger residency183 days
Corporate
Corporate income tax rate9%
WHT on dividends0%
CFC rulesNo
Incentives & special regimes
Special expat regimeNo
Immigration & setup
Digital nomad visaYes
DNV monthly income requirement$3,500
Entrepreneur visaYes
Ease of setup4 / 5
Lifestyle
Cost of living index55.2
Internet speed300 Mbps
English proficiencyHigh
Civil liberties22
Sources
- PwC Worldwide Tax Summaries — UAE Individual: Taxes on personal income
- PwC Worldwide Tax Summaries — UAE Individual: Other taxes (social security, CGT, wealth, inheritance)
- PwC Worldwide Tax Summaries — UAE Corporate: Taxes on corporate income (9% CIT)
- GDRFA Dubai — Visa Issuance (Virtual Work) remote-work visa, USD 3,500/month income requirement
- Numbeo — Cost of Living Index by Country (UAE)
Informational only. Nothing here is tax, legal, or financial advice. Tax rules change often and vary by personal circumstance. Verify every figure against an official source and a qualified adviser before acting. Figures are re-expressed from public sources and cited per country.