UAE
ARE·Asia
Official Tax Sources
Unique / Country-Specific Tax
No personal income tax; 9% CIT (2023); 5% VAT; Excise Tax
Source: tax.gov.aeNotes
Federal Tax Authority UAE
Regional Tax Variations (7)
Abu Dhabi (Emirate)
0% in ADGM; 0% PIT; 9% CIT (federal) or 0% FZ
ADGM: 0% tax; ADIO incentives; Mubadala funds
ADIO = Abu Dhabi Investment Office
Dubai (Emirate)
0% in DIFC/DEC; 0% PIT; 9% CIT federal or 0% FZ
DIFC: 0%; DEC; Dubai Economy incentives
DIFC common law court; world's top FDI destination
Sharjah (Emirate)
0% FZ rates; 9% CIT on mainland
Shams FZ; Hamriyah FZ; 0% in zones
Media City and creative zones
Ajman (Emirate)
0% in AFZ; 100% foreign ownership
Ajman Free Zone
Small but growing free zone
Umm Al Quwain (Emirate)
0% in FTZ; low-cost jurisdiction
UAQ Free Trade Zone
Smallest emirate by GDP
Ras Al Khaimah (Emirate)
0% in RAKEZ; cost-effective FZ
RAKEZ; RAK ICC; RAK Offshore
Growing manufacturing FEZ
Fujairah (Emirate)
0% in free zones; port access
Fujairah Creative City; FFSA FZ
East coast port; oil storage
| State / Province | Type of Variation | Key Local Tax | Notes |
|---|---|---|---|
| Abu Dhabi (Emirate) | ADGM: 0% tax; ADIO incentives; Mubadala funds | 0% in ADGM; 0% PIT; 9% CIT (federal) or 0% FZ | ADIO = Abu Dhabi Investment Office |
| Dubai (Emirate) | DIFC: 0%; DEC; Dubai Economy incentives | 0% in DIFC/DEC; 0% PIT; 9% CIT federal or 0% FZ | DIFC common law court; world's top FDI destination |
| Sharjah (Emirate) | Shams FZ; Hamriyah FZ; 0% in zones | 0% FZ rates; 9% CIT on mainland | Media City and creative zones |
| Ajman (Emirate) | Ajman Free Zone | 0% in AFZ; 100% foreign ownership | Small but growing free zone |
| Umm Al Quwain (Emirate) | UAQ Free Trade Zone | 0% in FTZ; low-cost jurisdiction | Smallest emirate by GDP |
| Ras Al Khaimah (Emirate) | RAKEZ; RAK ICC; RAK Offshore | 0% in RAKEZ; cost-effective FZ | Growing manufacturing FEZ |
| Fujairah (Emirate) | Fujairah Creative City; FFSA FZ | 0% in free zones; port access | East coast port; oil storage |