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Tax in the United Arab Emirates

Your guide to tax in the United Arab Emirates

The content in this tax guide is provided by EY.

Going to or leaving the UAE

Local tax information for the United Arab Emirates.

Local information Details

Tax authority

Ministry of Finance

Website

www.mof.gov.ae/en

Tax year

Not applicable

Tax return due date

Not applicable

Is joint filing possible

Not applicable

Are tax return extensions possible

Not applicable

Local tax information for the United Arab Emirates.

Local information

Tax authority

Details

Ministry of Finance

Local information

Website

Details

www.mof.gov.ae/en

Local information

Tax year

Details

Not applicable

Local information

Tax return due date

Details

Not applicable

Local information

Is joint filing possible

Details

Not applicable

Local information

Are tax return extensions possible

Details

Not applicable

2020 income tax rates

2020 income tax rates.

Taxable income band National income tax rates

Not applicable

Not applicable

2020 income tax rates.

Taxable income band

Not applicable

National income tax rates

Not applicable

No personal taxation currently exists in the United Arab Emirates (UAE).

Laws covering corporate tax exist in all the individual emirates but, in practice, taxes are enforced only on the following entities:

  • foreign oil and gas producing companies (oil/hydrocarbon companies with actual production in the Emirates) at rates set forth in their government concession agreements (which are confidential)
  • branches of foreign banks at rates fixed by decree or in agreements with the Rulers of the Emirates where the banks operate

Expat tax guides

Read tax guides for expats provided by EY.

Additional information

The Tax Navigator section is provided by EY in accordance with their Terms and Conditions (PDF). EY accepts no responsibility for the accuracy of this information. By using this information, you are accepting the terms under which EY is making the content available to you based on the legislation and practices of the country concerned as of 15/09/21 by EY and published in its Worldwide Personal Tax Guide, 2020-21.

Tax legislation and administrative practices may change, and this content is a summary of potential issues to consider. This content is provided for guidance purposes only; it is not meant for direct implementation of transactions or reliance upon when considering entering into transactions. It should not be used as a substitute for professional tax, legal, financial, accounting, consulting, regulatory or other professional advice and you should seek professional advice before taking any action. It is your responsibility to ensure you make all relevant disclosures to the relevant tax authorities and that you are compliant with local tax legislation. EY accepts no responsibility for any loss arising from any action taken or not taken by anyone using this material.

HSBC accepts no responsibility for the accuracy of this information.

This information does not constitute advice and no liability is accepted to recipients acting independently on its contents. The views expressed are subject to change.

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