183-day physical-presence rule. Top personal rate 0%. Effective corporate rate 9%. Updated for 2026.
0% on first AED 375,000 (~€95k) of profit. 9% above for mainland. Free zone "qualifying free zone person" status keeps 0% on qualifying income (de minimis 5% non-qualifying allowed).
90-day rule for GCC nationals/UAE residents/UAE citizens with primary residence + financial interests in UAE. No personal income tax. Free zone companies can have 0% CIT on qualifying income.
Not EU. No personal income tax. Corporate tax introduced June 2023. Free zone QFZP status remains the principal route for low-tax structures, but increasingly scrutinised.
Our Tax Residency Calculator runs your specific income mix (employment / dividends / capital gains / owner-managed) against every regime, including the United Arab Emirates special regime where one applies.
Informational only. Not legal, tax, or financial advice. Verify with a qualified advisor before acting.