Quick rates and dates

Corporate income tax (CIT) rates
Headline CIT rate (%)	9
Corporate income tax (CIT) due dates
CIT return due date	Under the UAE CT Law, all taxable persons are required to file a corporate tax return within nine months from the end of the relevant tax period.
CIT final payment due date	Under the UAE CT Law, all taxable persons are required to pay corporate tax within nine months from the end of the relevant tax period.
CIT estimated payment due dates	Under the UAE CT Law, there is no requirement of estimated/advance tax payments.

 

 

Value-added tax (VAT) rates
Standard VAT rate (%)	5
Withholding tax (WHT) rates
WHT rates (%) (Dividends/Interest/Royalties)	0% WHT in case of certain categories of UAE-sourced income to be specified by way of a Cabinet decision.

 

Capital gains tax (CGT) rates
Headline corporate capital gains tax rate (%)	Same as UAE CT rates, where participation exemption is not available.
Headline individual capital gains tax rate (%)	NA
Net wealth/worth tax rates
Headline net wealth/worth tax rate (%)	NA

 

Inheritance and gift tax rates
Headline inheritance tax rate (%)	NA
Headline gift tax rate (%)	NA

NA stands for Not Applicable (i.e. the territory does not have the indicated tax or requirement)

NP stands for Not Provided (i.e. the information is not currently provided in this chart)

All information in this chart is up to date as of the ‘Last reviewed’ date on the corresponding territory Overview page. This chart has been prepared for general guidance on matters of interest only, and does not constitute professional advice. You should not act upon the information contained in this chart without obtaining specific professional advice.

How can Digits help you?

It is essential for entrepreneurs planning to incorporate or expand their business in the UAE to keep up with the latest tax regulations and avoid any unwanted fines or penalties. Remembering due dates can be a huge burden and will divert your focus from your business. What you need is a support from an expert team like us who will take care of all of your compliance requirements on time. We provide VAT and CT compliance, audit and assurance, financial advisory and other corporate services. Contact us immediately to know how we can be of help.