United States vs United Arab Emirates

Federal corporate income tax: 21%. State CIT generally ranges from 1% to 10% (although some states do not impose CIT) and is deductible for federal CIT purposes.

The standard corporate income tax rate in the UAE is set at 9% on taxable income above AED 375,000.

The corporate income tax rate is set at 0% for taxable income not exceeding 375,000 UAE dirham (AED) or qualifying income of a Qualifying Free Zone Person (QFZP).*

April 15 for calendar-year corporations (15th day of the 4th month after the tax year-end); a 6-month filing extension to October 15 is available. State income tax returns usually follow the federal due date, with a few exceptions.

According to the UAE CT law, all taxable persons must submit the company tax return within nine months after the end of the relevant tax period.

Tax must be fully paid by the original due date of the return (April 15 for calendar-year corporations); the final estimated instalment is due on the 15th day of the 12th month of the tax year.

According to the UAE CT law, all taxable persons must pay corporate tax within nine months after the end of the relevant tax period.

Four equal instalments of estimated tax, due by the 15th day of the 4th, 6th, 9th and 12th months of the tax year (April 15, June 15, September 15 and December 15 for calendar-year corporations).

According to the UAE CT law, there is no need to estimate/prepay taxes.

0/0/0

0%

30/30/30

0%

NA

5

21% (aligned with the federal CIT rate for corporations)

Individuals: Generally, there is no personal capital gains tax, as the UAE does not levy personal income tax.

Companies: Capital gains are generally treated under corporate tax rules and typically fall within the scope of corporate tax, unless special rules such as the participation exemption or QFZP (Qualifying Free Zone Person) apply.

22.69

7.03