United Arab Emirates
The United Arab Emirates, and Dubai in particular, has become the leading destination for expats seeking zero personal income tax. With 0% on personal income, a thriving business environment and world-class infrastructure, Dubai attracts entrepreneurs, freelancers and investors worldwide. The international expat community is one of the largest in the Middle East.
Taxation
Income tax brackets
| Bracket | Rate |
|---|---|
| 0 € → unlimited | 0 % |
Corporate tax
9 %
Capital gains
0 %
VAT
5 %
Special regime : Zones franches (Free Zones)
Les Émirats n'imposent aucun impot sur le revenu des personnes physiques. Les Free Zones offrent en plus une exonération d'impot sur les sociétés pour les entreprises qualifiées, ainsi qu'une propriété étrangere à 100 %.
Illimitée (0 % impot sur le revenu des personnes physiques)
Obtenir un visa de résidence aux Émirats. Pour les Free Zones : enregistrer une société dans une zone franche agréée (DMCC, DIFC, JAFZA, etc.).
- 0 % d'impot sur le revenu des personnes physiques
- 0 % d'impot sur les plus-values personnelles
- Exonération d'IS en Free Zone pour les revenus qualifiés
- Propriété à 100 % par des étrangers en Free Zone
Visa options
Virtual Working Programme
digital-nomadDuration: 1 an renouvelable
Cost: 287 USD (~265 EUR)
Requirements: Revenu mensuel minimum de 3 500 USD (~3 200 EUR). Contrat de travail à distance ou activité freelance.
Visa Free Zone (licence commerciale)
entrepreneurDuration: 2 ans renouvelable
Cost: À partir de 5 000 EUR/an (licence + visa)
Requirements: Création d'une société en Free Zone. Capital minimum variable selon la zone (à partir de 0 AED dans certaines zones).
Golden Visa
investorDuration: 10 ans renouvelable
Cost: 1 150 AED (~290 EUR) frais de dossier
Requirements: Investissement immobilier de 2 000 000 AED (~500 000 EUR) ou investissement dans une entreprise, ou profil à talent exceptionnel.
Living in Émirats arabes unis
Popular locations among expatriates
Cost of living
Comparison with the French average (vertical line)
Single person
Couple
City center rent
Outside city center rent
The cost of living in Dubai is relatively high, comparable to London or Paris. Rent is the main expense, around €1,800/month for a city centre apartment. However, the absence of personal income tax more than offsets this for high earners.
Settling in Émirats arabes unis
Practical indicators to prepare your relocation
Safety & stability
Procedures
Start a business
Settling in the UAE requires a residence visa, typically obtained via a Free Zone (DMCC, IFZA, Meydan) or a Golden Visa. The process is fast (a few weeks) but involves annual licensing fees. Dubai offers world-class infrastructure and a vibrant international expat community, with English schools and a dense network of business clubs.
The UAE healthcare system is essentially private and of very high quality, with modern hospitals (Cleveland Clinic Abu Dhabi, Mediclinic). Health insurance is mandatory for residents and usually provided by the employer or Free Zone. Without insurance, medical costs are very high — expect €200-400/month for decent individual coverage.
Quality of life
Dubai offers world-class infrastructure, exemplary safety and one of the fastest internet networks in the world. Summers are very hot (40-45°C) but winters are pleasant. The international expat community is well established with English-speaking schools, business associations and an active social scene.
Pros and cons
Advantages
- 0% personal income tax and capital gains tax
- Modern infrastructure and exemplary safety
- International business hub with access to many markets
- Large international expat community
Disadvantages
- High cost of living, especially rent and schooling
- Extreme summer heat (June to September)
- Distance from European time zones (+3h to +4h)
- Free Zone company setup costs (€5,000+/year)
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Verified on January 15, 2025All data on this page comes from public and institutional sources.
FAQ
What is the tax rate in United Arab Emirates?
The top marginal income tax rate in United Arab Emirates is 0%. The corporate tax rate is 9%. A special regime exists: Zones franches (Free Zones).
What is the cost of living in United Arab Emirates?
The monthly cost of living for a single person in United Arab Emirates is approximately 2200 EUR (excluding rent). City center rent costs around 1800 EUR per month.
Is there a tax treaty between the United Kingdom and United Arab Emirates?
Check HMRC for the current status of the tax treaty between the United Kingdom and United Arab Emirates.
These results are estimates.
The data presented are estimates and do not constitute tax advice. Consult a professional for your personal situation.