United Arab Emirates tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its United Arab Emirates tax profile.
Tier 2 — every figure has an accepted source; some rest on a PwC / Deloitte / KPMG / EY summary (marked †). Sources last checked 9 November 2026. Figures last changed 3 November 2026. Profile last reviewed 29 April 2026.
Scroll across the table to see all tax rates.
| Salary | Capital gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|
| United Arab Emirates | 0%† | 0%† | 0%† | 0%† | 0% | 0% |
† This figure rests on a PwC tax summary, not on the statute itself. The summary is the only source on file for it.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
What is the top income tax rate in the United Arab Emirates?
The United Arab Emirates charges no personal income tax on a salary in our model, so the top rate is 0%.
How are capital gains taxed in the United Arab Emirates?
The United Arab Emirates does not tax a capital gain on shares held as an investment in our model. The rate does not depend on how long you held the asset.
How are dividends and interest taxed in the United Arab Emirates?
In our model the United Arab Emirates charges no tax on dividends or interest received by a resident individual.
How is crypto taxed in the United Arab Emirates?
In our model the United Arab Emirates does not tax a private investor's gain on crypto assets.
Does the United Arab Emirates tax foreign income?
Generally no. The United Arab Emirates charges no personal income tax on a resident's salary in our model, and income from abroad is generally outside the tax, with exceptions.
Does the United Arab Emirates have a wealth tax?
No. The United Arab Emirates has no recurring national tax on net wealth in our model. Property taxes and taxes on gifts or inheritances are separate.
Does the United Arab Emirates have an exit tax for individuals?
No. In our model the United Arab Emirates does not tax an individual's unrealised gains when the individual moves abroad.
What special tax regimes does the United Arab Emirates have?
Our profiles list 2 regimes: Golden Visa (10-year residence) (up to 10 years) — information only; not numerically modelled; Free Zone - Qualifying Free Zone Person (QFZP) — information only; not numerically modelled. Each has its own conditions.
When do you become tax resident in the United Arab Emirates?
The United Arab Emirates day test (183-day and 90-day tests): 183 days in 12 months, or 90 with qualifying ties; exceptional days can be excluded. Your usual or primary residence and the centre of your financial and personal interests can establish domestic residence at any day count. A UAE corporate-tax Resident Person and a treaty resident are separate concepts.
Residence decides whether the United Arab Emirates taxes you on these rates. See the United Arab Emirates day-count test and count your own days.
Sources
The United Arab Emirates profile cites 14 sources for these rules, 9 of them from a government or a statute.
- GPSSA — Federal Law 57/2023, Articles 2, 4–5 · official, retrieved 2026-11-03
- GPSSA — legacy contribution rates · official, retrieved 2026-11-03
- GPSSA — GCC extension protection · official, retrieved 2026-11-03
- GPSSA — Federal Law 57/2023 applies to first-time Emirati employees · official, retrieved 2026-11-09
- UAE FTA - Taxation of Natural Persons under CT Law (CTGTNP1, Nov 2023) · official, retrieved 2026-11-09
- FTA — Cabinet Decision 49/2023, Articles 1–2 · official, retrieved 2026-11-03
- FTA — Free Zone Persons, section 4.2 · official, retrieved 2026-11-03
- FTA — Foreign Source Income, section 4.3 · official, retrieved 2026-11-03
- FTA — VATP039 proof-of-work mining (VAT only) · official, retrieved 2026-11-03
- PwC WWTS - UAE Individual: Taxes on Personal Income · summary, retrieved 2026-11-09
- PwC WWTS - UAE Individual Other Taxes · summary, retrieved 2026-11-09
- PwC WWTS - UAE Individual: Income Determination · summary, retrieved 2026-11-09
- Henley & Partners - UAE Golden Visa overview · summary, retrieved 2026-04-29
- KPMG UAE - Corporate Tax Guide on Free Zone Persons · summary, retrieved 2026-04-29
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare United Arab Emirates with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put United Arab Emirates side by side with other countries, see every country or try the live demo.
Other countries in Middle East: Bahrain, Israel, Iraq, Iran, Jordan, Kuwait.