Middle East · AE
United Arab Emiratestax rates & treaties
A public reference snapshot of United Arab Emirates's headline corporate, personal, VAT, capital gains and withholding tax rates, plus its in-force double tax treaty network. For source-cited analysis, planning scenarios and simulation modelling, sign in to FiscalEyes.
Headline tax rates
Statutory rates are a starting point, not the full picture. FiscalEyes reconciles statutory, effective and treaty-reduced rates with source citations inside the platform.
Corporate tax
9%
Headline rate
Personal income tax
0%
Top marginal
VAT / GST
5%
Standard rate
Capital gains tax
0%
Headline
WHT — Dividends
0%
Default rate
WHT — Interest
0%
Default rate
WHT — Royalties
0%
Default rate
Double tax treaties (in force)
7
Reduced WHT on dividends, interest & royalties
Tracked tax incentives
1
Holding, IP, R&D, SEZ and other regimes
Double tax treaty network
7 in forceTreaty partner
Dividends
Interest
Royalties
FiscalEyes
Want the full AI analysis on United Arab Emirates?
FiscalEyes gives you source-cited AI analysis of United Arab Emirates's tax regime — from treaty optimisation and BEPS Pillar Two to transfer pricing, permanent establishment and cross-border simulation.