Expatriate tax ebook - United Arab Emirates (UAE)

What taxes?

Local taxes
Real estate taxes
Other specific taxes

Local taxes
Resident surtax is imposed on the income of individuals in United Arab Emirates.

Real estate tax
A yearly tax ranging from 0.07% to 4% percent (and surtaxes) is charged on the statutory value of houses, buildings, land, vessels and aircrafts.

Other specific taxes

Banks and Petroleum
With the exception of banks and oil companies, no corporate income tax is payable by businesses in the UAE. Oil and gas producing companies in the UAE are required to pay taxes of up to 55%, whereas, branches of foreign banks are required to pay tax of 20% revenue.

Stamp duty
There are no stamp duties or any other transfer taxes in the UAE. There are however, certain registration taxes which are up to 2% applicable while registering ownership of the property with the Dubai Land Department.

Customs Duty
Import duties have been largely standardized at 5% of their costs. Imports in UAE free zones are not subject to customs duty, provided they are held inside the free zones and do not enter in the market outside free zones.

Information about United Arab Emirates:

Last updated November 2009

Please be aware that the data included in this expatriate tax e-book is correct at the time of publication. Please do not act on the information contained within this e-book without first seeking expert, professional advice
Disclaimer

Contact us

For further information on expatriate tax services in the United Arab Emirates (UAE), please contact Hisham Farouk

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