The purpose of this page is to list the main taxes present in the Emirates.
VALUE ADDED TAX (VAT)
The UAE has introduced VAT as of January 1, 2018. The applicable rates are 0% and 5%. We invite you to read this page regarding VAT in the Emirates.
PROFIT TAX (CORPORATE TAX)
A Coporate Tax (CT) will be introduced in the UAE from 2024. Its rates are 0% and 9% from AED 375,000 of annual profits.
We invite you to read this page about corporate tax in the UAE.
WITHHOLDING TAX ON DISTRIBUTED DIVIDENDS
There is no withholding tax on distributed dividends (in the UAE and in the rest of the world).
SOCIAL SECURITY CHARGES
here are no social security charges in the UAE.
However, it is now required that all residents in the UAE subscribe to a local health insurance (from AED 1000 per year).
There is no pension contribution. There is no pension entitlement later on.
CUSTOMS DUTIES
The customs duty on imported goods in the UAE is 5%.
They are 50% on alcohol and 100% on cigarettes.
More details on the official website of the Emirates.
EXCISE TAX
Since 2019, there is a tax on the following products:
– 50% on carbonated drinks;
– 100% on energy drinks;
– 100% on electronic smoking devices (e-cigarettes);
– 100% on liquids used in e-cigarettes;
– 50% on any product with added sugar or other sweeteners.
More details on the official website of the Emirates.
