Corporate Tax in the U.A.E.

Overview by
Tax Base For Resident and Foreign Companies
There is no difference between the residents and non-residents as far as taxation is concerned.

Tax Rate

corporate tax (exception of oil and gas companies and subsidiaries of foreign banks) 0%. There are no taxes levied by the Federal Government on income or wealth of companies and individuals.
Tax applicable for all companies: the duty deducted by the municipality in each Emirate at the time of issuance or renewal of a trade licence. 10% of the annual amount of the rent of offices and warehouses and 5% of the annual amount paid by a company to accommodate its employees.
For oil and gas companies or foreign bank subsidiaries having an income between 1,000,000 dirhams and 2,000,000 dirhams 10%
The same type of company having an income between 2,000,000 dirhams and 3,000,000 dirhams 20%
The same type of company having an income between 3,000,000 dirhams and 4,000,000 dirhams 30%
The same type of company having an income between 4,000,000 dirhams and 5,000,000 dirhams 40%
The same type of company having an income higher than 5,000,000 dirhams 55%
Tax Rate For Foreign Companies
Capital Gains Taxation
Main Allowable Deductions and Tax Credit
Other Corporate Taxes

Country Comparison For Corporate Taxation

  United Arab Emirates Middle East & North Africa United States Germany
Number of Payments of Taxes per Year 14.0 21.6 11.0 16.0
Time Taken For Administrative Formalities (Hours) 12.0 194.1 187.0 215.0
Total Share of Taxes (% of Profit) 14.1 32.8 46.8 48.2

Source: Doing Business

Note: *The Greater the Index, the More Transparent the Conditions of Transactions. **The Greater the Index, the More the Manager is Personally Responsible. *** The Greater the Index, the Easier it Will Be For Shareholders to Take Legal Action. **** The Greater the Index, the Higher the Level of Investor Protection.

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