United Arab Emirates Personal income tax
United Arab Emirates Personal income tax: no single figure applies. The reason is set out below, cited to the governing instrument. Last checked against the official source on 24 Jul 2026.
Personal income tax on individuals' employment and other personal income. STRUCTURAL NULL — the UAE levies no personal income tax. There is no statute imposing tax on individuals' salaries or personal income.
| Current value | no single figure |
|---|---|
| In force from | — |
| Official source | u.ae (Official Platform of the UAE Government), Taxation — the UAE does not levy income tax on individuals; the federal taxes in force are VAT (5%), excise tax and Corporate Tax on business profits (9%), none of which is a personal income tax |
| Last verified | 2026-07-24 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
STRUCTURAL NULL, positively established: there is NO personal income tax in the UAE — no federal statute imposes tax on individuals' salaries, wages or personal income, and none is in force at the emirate level for the general population. The UAE's official government platform states the UAE 'does not levy income tax on individuals'. Do NOT read the 9% Corporate Tax (Federal Decree-Law No. 47 of 2022) as a personal income tax: it applies to CORPORATIONS and to natural persons only insofar as they conduct a licensed BUSINESS/commercial activity with turnover above AED 1,000,000 per year (Cabinet Decision No. 49 of 2023) — ordinary employment salary, personal investment income, and real-estate income of individuals in their personal capacity remain OUTSIDE Corporate Tax and untaxed. Other UAE taxes (5% VAT, excise tax on tobacco/energy drinks/sugary drinks, municipal property/tourism fees) are consumption- or transaction-based, not a personal income tax, so none is served here as a substitute. The Ministry of Finance has repeatedly stated there are no plans to introduce a personal income tax. Value remains null with a sourced explanation. There is thus no effective_from date — the absence is structural.
Get it programmatically
curl https://asiaref.dev/v1/ae/income-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://asiaref.dev/v1/ae/income-tax/history?from=2020-01-01
# Provenance: curl https://asiaref.dev/provenance/ae/income-taxOther United Arab Emirates series: CBUAE Base Rate (Overnight Deposit Facility) · VAT standard rate · VAT registration threshold · Statutory minimum wage · Public holidays · CPI inflation (year-on-year) · Corporate Tax (headline rate) · Withholding tax rates · Statutory delay interest on commercial debts · Statutory social-insurance contributions
The same figure elsewhere: Uzbekistan · Vietnam · Bahrain · Bangladesh · China · all 28