Emirats Àrabs Units: Entorn econòmic
Branches of foreign banks are taxed at 20% in most Emirates.
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.
United Arab Emirates | Middle East & North Africa | United States | Germany | |
Number of Payments of Taxes per Year | 5.0 | 20.8 | 10.6 | 9.0 |
Time Taken For Administrative Formalities (Hours) | 116.0 | 204.0 | 175.0 | 218.0 |
Total Share of Taxes (% of Profit) | 15.9 | 32.1 | 36.6 | 48.8 |
Source: Doing Business, Latest available data.
No personal tax is levied | N/A |
Most Emirates impose a rental tax | Residential tenants pay 5% of annual rent and commercial tenants pay 5% of annual rent in Dubai. Expat tenants pay 3% of annual rent whereas UAE citizens do not pay any rental tax in Abu Dhabi. All tenants pay 2% of annual rent as rental tax in Sharjah. |
Real property tax | A transfer charge is levied on the transfer of real estate in the UAE (4% in the Emirate of Dubai, borne equally by the buyer and the seller). |
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).
Vols fer algun comentari sobre aquest contingut? Escriu-nos.
© eexpand, Tots els drets reservats.
Actualitzacions: April 2023