Source-cited draft: tax overview 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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Currency
UAE dirham (AED)UAE Central Bank
Tax authority
Federal Tax Authority (FTA)Federal Decree-Law No. 13 of 2016 (establishing the FTA) — https://tax.gov.ae/
Corporate tax year
The financial year of the business (typically a 12-month accounting period; defaults to the Gregorian calendar year if not otherwise set)Federal Decree-Law No. 47 of 2022 (Corporate Tax Law) — https://taxsummaries.pwc.com/united-arab-emirates
Personal income tax
None — there is no personal income tax on individuals in the UAEPwC Worldwide Tax Summaries — UAE (Individual: Taxes on personal income) — https://taxsummaries.pwc.com/united-arab-emirates/individual/taxes-on-personal-income
Headline corporate tax rate
0% on taxable income up to AED 375,000; 9% on the excess above AED 375,000 AEDFederal Decree-Law No. 47 of 2022 (Corporate Tax Law) — https://taxsummaries.pwc.com/united-arab-emirates
VAT
Yes — VAT applies at a standard rate of 5%Federal Decree-Law No. 8 of 2017 (VAT Law) — https://mof.gov.ae/en/public-finance/tax/vat/
Domestic Minimum Top-up Tax (DMTT)
15% minimum effective tax for in-scope multinational groups with consolidated global revenue of EUR 750 million or more, effective for financial years starting on or after 1 January 2025 (applies only to large MNE groups (OECD Pillar Two))
The UAE has no personal income tax and only introduced a federal corporate tax in June 2023. The currency is the UAE dirham (AED) and the federal tax authority is the Federal Tax Authority (FTA).
Other United Arab Emirates computations in the OpenAccountants Tax Library.
Corporate residence / tax base
Resident juridical persons are taxed on worldwide income; non-residents are taxed on UAE-sourced income and income attributable to a UAE permanent establishmentFederal Decree-Law No. 47 of 2022 (Corporate Tax Law)
Corporate tax return deadline
Within 9 months after the end of the relevant tax (financial) yearFederal Decree-Law No. 47 of 2022 (Corporate Tax Law), Art. 53 — https://u.ae/en/information-and-services/finance-and-investment/taxation/corporate-tax
VAT return deadline
By the 28th day following the end of each tax period (quarterly or monthly)Federal Decree-Law No. 8 of 2017 (VAT Law) and Executive Regulation — https://www.cleartax.com/ae/vat-return-uae
Personal capital gains / wealth / inheritance tax
None — no capital gains, wealth, estate, inheritance or gift tax on individualsPwC Worldwide Tax Summaries — UAE (Individual: Other taxes) — https://taxsummaries.pwc.com/united-arab-emirates/individual/other-taxes
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