United Arab Emirates — corporate tax, VAT, and dividend treatment
United Arab Emirates corporate income tax (9%), VAT (5%), and dividend withholding (0%), with cross-country context.
Country notes
Federal Corporate Tax applies at 0% on taxable income up to AED 375,000 and 9% above that threshold, for financial years beginning on or after 1 June 2023. A separate Qualifying Free Zone Person regime can yield 0% on qualifying income, subject to substance and qualifying-activity criteria.
Key data
| Corporate income tax | 9% |
|---|---|
| Standard VAT | 5% |
| Dividend withholding (default) | 0% |
| Currency | AED |
| EU member | No |
Cross-country context
| Corporate income tax | 9% |
|---|---|
| Median across covered countries | 22 |
| Lowest in the data set | 9 (United Arab Emirates) |
| Highest in the data set | 30 (Germany) |
| Rank within the data set | #1 of 13 |
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Methodology
Applies the headline corporate income tax rate from the country profile to the entered profit before tax. Reduced rates, SME thresholds, surtaxes, dividend layers, and jurisdiction-specific deductions are not modelled. Result is an estimate for orientation, not tax advice.
These calculations are informational estimates based on headline rates and transparent assumptions — not tax, accounting, or legal advice. Verify with a qualified local advisor before relying on the results.
Related
Other countries in the region
Featured ranking
Country profile
Sources
- Federal Tax Authority of the United Arab Emirates — UAE Federal Tax Authority — Corporate Tax (accessed )
- Ministry of Finance of the United Arab Emirates — UAE Ministry of Finance — Corporate Tax (accessed )
- OECD — OECD — economic and tax statistics (accessed )
- PricewaterhouseCoopers — PwC Worldwide Tax Summaries (accessed )
- Stripe — Stripe — supported countries (accessed )
- Wise — Wise — service availability (accessed )
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