UAE Taxes





UAE Tax Rates 2021

Last partial update, March 2021

Personal Income Tax

There is no tax on individuals.

Corporate Income Tax

Branches of foreign banks pay 20%.
Oil and gas companies pay up to 55%.
Other companies pay no tax.
Foreign investors can hold up to 49% of the share capital in UAE mainland companies.
In companies located in free trade zones foreign holding of 100% is alloed.

Free Trade Zones, FTZ

In the UAE there are more than 45 free trade zones with their specific regulations.
FTZ offer tax holidays of 10-50 years.
In certain FTZ there is also an exemption from customs duties.

Capital Gains

There is no tax on capital gains for both individuals and companies.

Offset of losses

Banking companies can carry forward losses for two years, Other companies can carry losses forward indefinitely.
Carryback is not allowed.





UAE Social Security

The contributions by the employer and the employee are subject to ceiling defined by law.
Employers- pay 12.5%.
Employees –pay 5%.

In the Emirate of Abu Dhabi the rates are:
Employers-15%
Employees- 5%
The tax is withheld by the employer.

Other Tax Issues

Dividend - NA
Withholding Tax – NA
Anti Avoidance Rules - NA




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