United Arab Emirates: tax residency, rates & nomad visa

Tax residency rules in United Arab Emirates

As of 2023, United Arab Emirates’s tax-residency test centres on a presence threshold of 183 days^ⓘPwC Worldwide Tax Summaries“Was physically present in the United Arab Emirates for a period of 183 days or more during a consecutive 12-month period.”View source · accessed 2026-08-09. 183+ days physical presence in any consecutive 12-month period makes a natural person a UAE tax resident. Current for 2026.

Tax residency regime exists

UAE levies no personal income tax, but Cabinet Decision No. 85 of 2022 defines domestic tax residency (used for treaty and TRC purposes), effective 1 March 2023. Reflects rules current for 2026. [source]PwC Worldwide Tax Summaries“Has one's usual or primary place of residence and one's centre of financial and personal interests in the United Arab Emirates.”View source · accessed 2026-08-09

Physical presence 90 days conditional

90 days (as of 2023)^ⓘPwC Worldwide Tax Summaries“carries on an employment or a business in the United Arab Emirates”View source · accessed 2026-08-09 — A reduced 90-day threshold applies to UAE nationals, GCC nationals and residents who also have a permanent home or a job/business in the UAE. Current for 2026.

Permanent place of residence test

Having one's primary place of residence AND centre of financial/personal interests in the UAE is an independent basis for residency. Current for 2026. [source]PwC Worldwide Tax Summaries“Has one's usual or primary place of residence and one's centre of financial and personal interests in the United Arab Emirates.”View source · accessed 2026-08-09

Income tax rates in United Arab Emirates

As of 2026, the headline personal income tax rate in United Arab Emirates is 0%^ⓘPwC Worldwide Tax Summaries“There is currently no personal income tax in the United Arab Emirates. As such, there are no individual tax registration or reporting obligations.”View source · accessed 2026-08-09. There is no personal income tax at federal or Emirate level; no individual registration or filing. Position current for tax year 2026.

Vat standard rate

5% (as of 2018)^ⓘPwC Worldwide Tax Summaries“The general VAT rate is 5% and applies to most goods and services, with some goods and services subject to a 0% rate or an exemption from VAT”View source · accessed 2026-08-09 — Standard VAT rate is 5% on most goods and services, with zero-rated and exempt categories. Current for 2026.

Corporate tax rate

9% (as of 2023)^ⓘPwC Worldwide Tax Summaries“Taxable income exceeding AED 375,000”View source · accessed 2026-08-09 — Federal corporate tax is 9% on taxable income above AED 375,000 (0% below). It does NOT apply to individual employment wages or personal investment income. Current for 2026.

Social security uae gcc nationals

Social security applies only to UAE/GCC national employees: 20% of gross remuneration (employee 5%), higher in Abu Dhabi. Current for 2026. [source]PwC Worldwide Tax Summaries“Social security contributions are calculated at a rate of 20% of the employee's gross remuneration.”View source · accessed 2026-08-09

Social security non gcc nationals

Not applicable (as of 2026)^ⓘPwC Worldwide Tax Summaries“Non-GCC nationals are not subject to social security in the United Arab Emirates.”View source · accessed 2026-08-09 — Non-GCC nationals (most foreign workers) pay no social security contributions in the UAE. Current for 2026.

Special tax regimes in United Arab Emirates

None (as of 2026)^ⓘPwC Worldwide Tax Summaries“There is currently no personal income tax in the United Arab Emirates.”View source · accessed 2026-08-09 — With no personal income tax, individuals are not subject to capital gains tax on personal investments. Current for 2026.

No wealth inheritance gift tax

None (as of 2026)^ⓘPwC Worldwide Tax Summaries“There are currently no wealth taxes”View source · accessed 2026-08-09 — No wealth, inheritance, estate or gift taxes are imposed on individuals in the UAE. Current for 2026.

Free zone qualifying person 0pct

A Qualifying Free Zone Person is taxed at 0% on qualifying income (9% on non-qualifying income). Relevant to individuals operating businesses via free zones. Current for 2026. [source]PwC Worldwide Tax Summaries“Qualifying income of a Qualifying Free Zone Person (QFZP)”View source · accessed 2026-08-09

Free zone vat designated zones

Certain goods transactions between VAT Designated (Free) Zones can fall outside VAT, but services within them follow general VAT rules. Current for 2026. [source]PwC Worldwide Tax Summaries“The supply of services within DZs is, however, subject to VAT in accordance with the general application of the UAE VAT legislation.”View source · accessed 2026-08-09

Digital nomad visa in United Arab Emirates

Virtual Working Programme / Remote Work Visa (as of 2026)^ⓘCitizen Remote“renewable annually as long as the eligibility criteria are met.”View source · accessed 2026-08-09 — The UAE (Dubai) Virtual Working Programme lets remote workers reside in the UAE while employed by a non-UAE entity. Current for 2026.

Employment proof requirements

Applicants must prove remote employment/ownership outside the UAE, provide 6 months of bank statements (updated 2026 from 3), valid passport and health insurance. Current for 2026. [source]Citizen Remote“Provide a work contract valid for at least one year and a letter from your employer confirming your role, income, and remote arrangement.”View source · accessed 2026-08-09

Nomad visa income requirement

USD 3,500 / month (as of 2026)^ⓘCitizen Remote“At least USD $3,500 per month (or equivalent in other currencies)”View source · accessed 2026-08-09 — Official minimum income requirement is USD 3,500/month from a source outside the UAE. Note: several 2026 reports describe a tightening toward USD 5,000/month; official 3,500 figure retained pending confirmation.

Nomad visa duration

1 year (as of 2026)^ⓘTaxes for Expats“1 year, renewable annually”View source · accessed 2026-08-09 — The remote work / virtual working visa is valid for one year and renewable annually. Current for 2026.

Frequently asked questions

Sources

• PwC Worldwide Tax Summaries individual / taxes on personal income · big4, accessed 2026-08-09
• PwC Worldwide Tax Summaries individual / residence · big4, accessed 2026-08-09
• PwC Worldwide Tax Summaries corporate / other taxes · big4, accessed 2026-08-09
• PwC Worldwide Tax Summaries corporate / taxes on corporate income · big4, accessed 2026-08-09
• PwC Worldwide Tax Summaries individual / other taxes · big4, accessed 2026-08-09
• Citizen Remote visas / dubai digital nomad visa · other, accessed 2026-08-09
• Taxes for Expats uae / uae digital nomad visa.html · other, accessed 2026-08-09

Explore more

• Other verified guides: Cyprus · Georgia · Portugal · Spain
• All countries & key figures side by side →
• Planning your days in United Arab Emirates? Track them with the free 183 Days residency tracker — it checks your travel log against verified thresholds like the ones on this page.

When to talk to an advisor

This page maps United Arab Emirates’s general rules — it cannot weigh your treaty position, your family and asset ties, or the timing of a move. If meaningful money depends on the answer, have a qualified advisor in United Arab Emirates (and in your home country) review your situation before you act.