UAE taxation provisions:

There is no federal taxation approach in the UAE and the following taxes are not applied:

  • corporate tax on profits (0%);
  • capital gains tax (0%);
  • tax withholdings at the source of income (0%).

FEZ companies are not levied with import customs duties and staff do not pay personal income tax.

Special taxation rules apply to oil, banking and tourism companies.

Some emirates apply tax to permanent establishments of foreign companies and their branches as well as some other corporate structures.

Double Tax Treaties:

The UAE maintains Double Tax Treaties with many countries including Belarus, Germany, Egypt, Poland, the Russian Federation, Singapore, Turkey, Ukraine, Czech Republic, Japan and others to provide additional tax incentives to UAE incorporated companies and private individuals resident in the UAE.