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Taxation (Other)

United Arab Emirates (UAE) - Taxation (Other)

Before the formation of the UAE each state had its own tax rules which are still in force today. There is no federal tax legislation and a lot of the taxes that apply in other countries do not apply in the UAE. This is a list of some major ones but is by no means exhaustive and legal advice should always be sought.

Corporate Income Tax – None

The only exception is branches of foreign banks who pay 20% of profits. Petrochemical and oil companies pay 50% - 55% of net profit by agreement with the Ruler of each Emirate.

Capital Gains Tax – None

Goods & Service Tax - None. There has been talk of the government imposing a VAT type tax but if and when and how much has never been decided.

Fringe Benefits Tax - None

Wealth Tax - None

Gift Tax - None

Estate Duty - None

Personal Tax – None

Stamp Duty – None

Fixed charges are made by government department for certain services: work permits, visa processing, registering vehicles and notarisations of documents etc.

Payroll Tax – None

For any UAE national with work in the private sector the employer has to contribute 12,5% of the basic salary plus allowances to a pension fund. The employee pays 5% which is automatically deducted from their salary.

Land & Property Tax

When a property is sold there is a tax of 2% split equally between the seller nad buyer. Rented property both commercial and residential has a municipal tax but this varies from emirate to emirate. A similar tax applies to hotels and apartments, again this varies.

Customs & Central Excise

In line with the other member states of the Gulf Co-operation Council the UAE charges 5% of the cargo, insurance and freight (CIF) value of the import.

Alcohol and tobacco are subject to very high rates of duty, but exemptions do apply for certain foodstuffs, personal effects and a whole list of other items.

Read more about this country

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