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Taxes in the UAE

No Personal Income Tax in the UAE

The UAE does not levy income tax on individuals. Salaries, dividends and gains on personal investments, and rent from property held without a business licence are not taxed. Individuals are taxed only on business income once their business turnover exceeds AED 1 million in a calendar year.

Updated October 2026 · Figures checked 21 October 2026

Income tax on salaries
0%1
Income tax on salaries
Business turnover before corporate tax applies to an individual
AED 1m2
Business turnover before corporate tax applies to an individual

No Personal Income Tax in the UAE

What is not taxed

  • Wages: salary, allowances, bonuses and benefits from an employer.
  • Personal investment income: dividends, interest and gains on investments made in a personal capacity without a licence.
  • Real estate investment income: selling or renting UAE property that does not require a licence.

Source: Federal Tax Authority: Basis of taxation for natural persons2

Taxes individuals still meet

Individuals pay 5% VAT on most purchases and excise tax built into the price of tobacco and sweetened drinks. Your home country may still tax you on income earned in the UAE, depending on its rules and any tax treaty.1

Sources

  1. UAE Government Portal: Taxation
  2. Federal Tax Authority: Basis of taxation for natural persons

Figures checked 21 October 2026. Prepared by Invest-Emirates.ae for general information. It is not investment, tax or legal advice; please confirm details with a qualified adviser before acting.

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