🇦🇪 United Arab Emirates Tax Guide 2026
Income tax brackets, social contributions, and special tax regimes for United Arab Emirates in 2026. Data sourced from OECD and national tax authorities.
Last reviewed: · Source: tax.gov.ae
Key Facts — 2026
- →0% personal income tax for all individuals (citizens and expats).
- →No capital gains tax, inheritance tax, or wealth tax.
- →Expat employees pay no mandatory social contributions.
- →UAE nationals contribute 5% to GPSSA pension; employers contribute 12.5%.
- →Corporate tax introduced at 9% in 2023 — does not apply to personal employment income.
- →No tax return filing required for individuals.
Top Rate
0%
Effective @ $100k
0%
Taxation Basis
Territorial
Income Tax Brackets (2026)
| Income from (AED) | Income to (AED) | Rate |
|---|---|---|
| 0 | No limit | 0% |
Social Contributions (2026)
| Contribution | Payer | Rate | Cap (AED) |
|---|---|---|---|
| GPSSA Pension (UAE nationals only) | employee | 5% | No cap |
| GPSSA Pension (Employer, UAE nationals only) | employer | 12.50% | No cap |
Special Tax Regimes
Free Zone Company
0% flat rateQualifying free zone entities pay 0% corporate tax on qualifying income.
Qualifiers: Companies in designated free zones with qualifying income
Golden Visa / Long-Term Residence
UAE Golden Visa grants long-term residency; individuals continue to pay 0% personal income tax.
Qualifiers: 10-year renewable residency for investors, entrepreneurs, and professionals
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This page is for informational and planning purposes only — not tax advice. Tax laws change frequently; always verify with a qualified tax professional or the national tax authority. Data accuracy target: 90%+ for a single filer with no dependents. See our methodology for sources and limitations.