For those considering moving to the United Arab Emirates
There are often a number of factors to consider when contemplating a new domicile. Taxes may be one of them. We can provide you with an overview of the most basic personal taxation rules in United Arab Emirates.
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Income tax
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Wealth tax
Overview of personal taxation in UAE – updated per 2025
What is required to establish tax residency in UAE?
The Emirates have no specific tax immigration rules for private individuals, and therefore no formal concept of tax residency for individuals. However, local tax authorities may issue a form of residency certificate in certain cases.
Which types of income are taxable in UAE?
The Emirates do not have personal income tax. However, a person carrying out business in the Emirates may be subject to corporate tax, depending on the nature of the activity. In such cases, corporate tax is levied on income sourced in the Emirates, and on income from outside the Emirates to the extent that the income is related to business activities in the Emirates.
A threshold of AED 1 million per calendar year applies; turnover below this threshold is exempt.
What tax rates apply in UAE?
There is no personal income tax in the Emirates, but if a person carrying out business in the Emirates is subject to corporate tax, the tax rate is 9% on taxable income exceeding AED 375,000.
Is there wealth tax in UAE?
UAE does not levy wealth tax.
What is the name of the tax authority in UAE?
The name of the tax authority in UAE is Federal Tax Authority.
How many countries does UAE have tax treaties with?
UAE has tax treaties with approximately 140 countries. Norway is not among them.
Is there property tax in UAE?
UAE does not levy property tax, but some emirates impose registration, notarial, or certification fees. In addition, some emirates levy charges on rental properties, ranging from 5 to 10%.
Contact
Atle Melø
Partner
amelo@melo.no
+47 951 80 979
Our tax partner in UAE
Through our unique global partnership with Al Tamimi & Co we are able to work together with local lawyers and advisers in questions regarding domestic tax rules and other legislation in UAE.
