AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Middle East

United Arab Emirates

The UAE introduced 9% federal corporate tax in 2023 (profits > AED 375,000). No personal income tax. VAT at 5%.

Personal income tax

0%
Top marginal rate / range

Corporate tax

9%
Standard rate

VAT / Sales tax

5%
Standard indirect tax

At a glance

  • Personal taxNone
  • Free zone0% on qualifying income
  • Excise taxTobacco, energy drinks
Official Tax Authority Federal Tax Authority
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This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with United Arab Emirates's official tax authority (linked above) or a qualified tax professional before making any decision.