Incentives in Dubai
CityCalc Insight
DIFC is one of the few common law, English-language court jurisdictions in the Arab world. The independent judiciary and 50-year tax guarantee eliminate most institutional compliance friction for financial services firms.
Corporate Tax (Free Zones)0%indicative
Personal Income TaxNoneindicative
Corporate Tax (Mainland)9% (since 2023)indicative
VAT5%indicative
| Free Zone Tax | 0% for Qualifying Free Zone Persons on qualifying income; 9% otherwise Source: PwC Worldwide Tax Summaries |
|---|---|
| Foreign Ownership | 100% across most sectors (2021 Commercial Companies Law reform) |
| Golden Visa | 10-year renewable — investors, executives, skilled professionals |
| Profit Repatriation | 100% unrestricted |
| DIFC Features | Own courts, English common law, independent judiciary, 50-year tax guarantee |
| DMCC | Commodities and trading free zone |
| JAFZA | Logistics and manufacturing — adjacent to Jebel Ali Port |
| Corporate Income Tax | 9% on taxable income above AED 375000; 0% below Source: PwC Worldwide Tax Summaries |
| Personal Income Tax | None Source: PwC Worldwide Tax Summaries |
| VAT | 5% Source: PwC Worldwide Tax Summaries |
| Withholding Tax | 0% Source: PwC Worldwide Tax Summaries |
| Recent Tax Developments | Small business relief (revenue under AED 3M) is available until 31 Dec 2026. A 15% Domestic Minimum Top-up Tax (DMTT) applies to large multinationals from 2025. Source: PwC Worldwide Tax Summaries |
| Free Zone: DMCC | 0% corporate tax for Qualifying Free Zone Persons on qualifying income (9% non-qualifying); 100% foreign ownership; full capital repatriation; 24000+ companies from 180+ countries Source: Dubai Multi Commodities Centre Authority |
| Free Zone: DIFC | 0% corporate tax for QFZP qualifying income; 100% foreign ownership; unrestricted capital repatriation; no FX controls; English common-law system with independent DIFC Courts Source: Dubai International Financial Centre Authority |
| Free Zone: JAFZA | 0% corporate tax within limits; 100% foreign ownership; adjacent to Jebel Ali Port (one of world's largest container ports) Source: Jebel Ali Free Zone Authority |
| Free Zone 0% Rate — 2025 Rules | No longer automatic. Ministerial Decisions 229 & 230 of 2025 (retroactive to 1 June 2023) require genuine Qualifying Free Zone Person status: a physical office, qualified staff, local substance, core decisions made in-UAE, and annual filings. Source: PwC Worldwide Tax Summaries (UAE MoF Ministerial Decisions 229 & 230 of 2025) |