United Arab Emirates

Under Cabinet Decision No. 85 of 2022 (effective 1 March 2023), an individual is a UAE tax resident if their usual or primary place of residence and centre of financial and personal interests are in the UAE, if they are physically present in the UAE for 183 days or more in a consecutive 12-month period, or if they are present 90 days or more in a consecutive 12-month period while holding UAE or GCC nationality, a valid UAE residence permit, and either a permanent UAE residence or UAE employment or business.

There is currently no personal income tax in the United Arab Emirates, so there are no individual tax registration or reporting obligations.

The mandatory VAT registration threshold for UAE resident businesses is AED 375,000 of annual turnover (AED 187,500 for voluntary registration); non-resident businesses making supplies subject to UAE VAT face no registration threshold. Registered businesses file VAT returns monthly or quarterly, as allocated by the Federal Tax Authority.

A 0% rate applies to exports outside the VAT-implementing GCC states, international transport, crude oil and natural gas supplies, the first supply of residential real estate, and healthcare and education in specified cases. A VAT exemption instead applies to certain financial services, the subsequent supply of residential real estate, bare land, and domestic passenger transport.