Source-cited draft: personal income tax for United Arab Emirates (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
Personal income tax rate
0%PwC Worldwide Tax Summaries — UAE (Individual: Taxes on personal income)View source ↗
Tax bands / brackets
Not applicablePwC Worldwide Tax Summaries — UAE (Individual: Taxes on personal income)View source ↗
Deductions / credits
Not applicablePwC Worldwide Tax Summaries — UAE (Individual: Deductions)View source ↗
Corporate tax on individuals carrying on business
A natural person conducting a business or business activity in the UAE is subject to corporate tax at 9% where total turnover from that activity exceeds AED 1,000,000 in a Gregorian calendar year AED (wages, personal investment income and personal real estate income are excluded)Cabinet Decision No. 49 of 2023 (Categories of Business of Natural Persons)View source ↗
Employment income (salary/wages)
Exempt from corporate tax — salary and wages of natural persons are outside the scope of UAE corporate taxCabinet Decision No. 49 of 2023 (Categories of Business of Natural Persons)
Personal investment income
Exempt from corporate tax — personal investment income not conducted as a licensed business is outside scopeCabinet Decision No. 49 of 2023 (Categories of Business of Natural Persons)
Personal real estate investment income
Exempt from corporate tax — income from real estate held personally (not through a licensed business) is outside scopeCabinet Decision No. 49 of 2023 (Categories of Business of Natural Persons)
Individual tax residency
An individual may be a UAE tax resident if their usual or principal place of residence and centre of financial/personal interests is in the UAE, or if physically present for 183 days or more in a 12-month period (90 days for UAE nationals/residents meeting further conditions)Cabinet Decision No. 85 of 2022 (Determination of Tax Residency)View source ↗
Personal filing obligation
No annual personal income tax return; individuals only file/register for corporate tax where business turnover exceeds AED 1,000,000Federal Decree-Law No. 47 of 2022 (Corporate Tax Law)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
The UAE imposes no personal income tax on individuals, and the government has stated there are no plans to introduce one. The notes below explain the limited circumstances where an individual can nonetheless fall within the corporate tax net through business activity.
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Other United Arab Emirates computations in the OpenAccountants Tax Library.