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))Cabinet Decision No. 142 of 2024 (Domestic Minimum Top-up Tax)
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
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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).
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Other United Arab Emirates computations in the OpenAccountants Tax Library.