United Arab EmiratesTaxes

The UAE has no personal income tax: interest, dividends, rent and apartment sales are not taxed

There is no personal income tax at either federal or emirate level; withholding tax on interest and dividends is 0%. Under Cabinet Decision No. 49 of 2023, an individual’s income from personal investments and from letting and selling property in the UAE without a licence is not counted as turnover for corporate tax. There is no property tax, no capital gains tax and no currency control.

What this changes in the calculation

Nothing; UAE deposits, bonds and funds 0%.

Source: PwC Worldwide Tax Summaries
Status: verified
Published: October 29, 2026

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Guide: United Arab Emirates, buying, taxes and yield

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