Personal Income Taxation in the United Arab Emirates

The United Arab Emirates ("UAE") has long established itself as one of the most attractive jurisdictions for individuals in terms of tax planning. The absence of personal income tax, a flexible visa regime, and an extensive double tax treaty network have made the UAE a preferred choice for entrepreneurs, investors, freelancers, and asset owners worldwide.

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In 2023, important changes were introduced, including the official definition of tax residency and the implementation of corporate tax (including for certain individuals).

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This guide is designed to provide a complete and up-to-date overview of the tax status of individuals in the UAE, residency conditions, and applicable taxes.

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