United Arab Emirates: what is the corporate tax rate?

9%. That is the headline rate, the one ordinary companies pay.

United Arab Emirates: what is the income tax rate?

0%. Depending on the country, a flat rate or a progressive scale.

FiScore 8.9 out of 10, ranked 11th of 217: one of the lightest tax systems in the world.

United Arab Emirates vs World average Compare another country

Corporate 9% · Personal 0% · VAT 5% · AED

FiScore

11th Light Heavy

Corporate income taxheadline rate

20.8%

−11.8points

Personal income taxtop bracket

17%

−17.0points

VATstandard rate

14%

−9.0points

Corporate income tax
Regime	Rate
Bénéfice jusqu'à 375 000 AED	0%
Bénéfice au-delà de 375 000 AED standard regime	9%
Groupes multinationaux chiffre d'affaires supérieur à 750 M€, depuis 2025	15%