Impostos als Emirats Àrabs Units

Company Tax

0%. There are no taxes levied by the Federal Government on income or wealth of companies and individuals.

Tax Rate For Foreign Companies

As a general rule, taxation in the UAE is based on the territoriality concept (and not on the worldwide one). Non-resident companies carrying out a trade or business in an Emirate through a permanent establishment in that Emirate are formally taxable under the relevant Emirate tax decree, although no taxation is imposed on corporates' income.

Branches of foreign banks are taxed at 20% in most Emirates.

Capital Gains Taxation

Capital gains are generally not subject to tax, unless they are derived by a company that is taxable under the purview of income tax or banking tax decrees.

Main Allowable Deductions and Tax Credits

Deductions are determined based on accounting principles and the tax decrees of the various Emirates. In general, deductions are not that significant as most companies in the United Arab Emirates are not subject to taxation on income (except for upstream oil and gas companies and branches of foreign banks operating in the country).

Other Corporate Taxes

Most Emirates impose a municipality tax on properties, generally by reference to the annual rental value. The tenants are normally the taxpayer, although in some cases separate fees are payable both by tenants and property owners. In the Emirate of Dubai, the municipality tax on property is currently imposed at 2.5% for commercial properties (borne by the owner) at 5% of the specified rental index for residential properties (paid by the tenant).
Furthermore, a registration fee may also be levied on the transfer of ownership of land or property. For instance, a land registration fee is levied in the Emirate of Dubai at a rate of 4% of the sale value of the property (also applicable on the direct or indirect transfer of shares in an entity that owns real property).

There is a social security regime in the United Arab Emirates that applies to UAE and GCC national employees only. In most of the Emirates, and for UAE national employees, social security contributions are calculated at a rate of 20% of the employee's gross remuneration as stated in the employment contract. Out of the 20%, 5% is payable by the employee, 12.5% is payable by the employer and the remaining 2.5% is financed by the Government; in Abu Dhabi, the overall rate is 20%, of which 15% is paid by the employer.

The different Emirates impose hotel levies (for instance, a fee of between AED 7 to 20 per room/night plus 7% on the total value of the invoice is levied in Dubai, whereas in Abu Dhabi it is equal to AED 15 per room/night plus 6% on the room price). Municipality fees on hotel sales are levied in Abu Dhabi (4%) and Dubai (7%). Hotels in all Emirates levy an additional service charge equivalent to 10% of the hotel sale revenue.

Other Domestic Resources

UAE Federal Tax Authority

Consult Doing Business Website, to obtain a summary of the taxes and mandatory contributions that a medium-sized company must pay in a given year.

Tax Rate

Allowable Deductions and Tax Credits

No personal tax is levied in the UAE, hence tax deductions are not applicable.

Special Expatriate Tax Regime

There is no special tax regime for expatriates in the UAE.

Non-GCC national employees who completed at least one year of service are entitled to an end-of-service benefit calculated as 21 days per year of basic wages for the first five years of employment, plus 30 days per year of the basic wage for each additional year of service (capped at two years’ remuneration).