Moving to United Arab Emirates: taxes, residence and life
How to become tax resident in United Arab Emirates: personal, dividend and corporate tax, 10 residence programmes, tax-residency requirements and climate. Explore the basics and compare residence routes.
Taxes
In United Arab Emirates the top income tax rate is 0%, dividends are taxed at up to 0% and companies pay 9% corporate tax.
How to move and become tax resident
You can become tax resident in United Arab Emirates from arrival once you take up residence (Primary residence + centre of financial/personal interests in UAE (no day count); else 90 days + visa + home or UAE job/business). The typical route is Golden Visa (property AED 2m): Property ≥AED 2m (mortgage allowed with some banks), or AED 2m fund/company deposit; medical + Emirates ID; clean record There are 10 open residence programmes in United Arab Emirates — see the list below.
Living there
Dubai has a hot desert climate with winter highs around 24.5 °C and summer highs around 41.3 °C.
Key facts
| Top income tax | 0% |
|---|---|
| Dividend tax | 0% |
| Corporate tax | 9% |
| الإقامة الضريبية | منذ الوصول — Primary residence + centre of financial/personal interests in UAE (no day count); else 90 days + visa + home or UAE job/business |
| مسارك | Golden Visa (property AED 2m) — Property ≥AED 2m (mortgage allowed with some banks), or AED 2m fund/company deposit; medical + Emirates ID; clean record |
| نوع المناخ | hot desert · 24.5° / 41.3° (Dubai) |
Residence programmes in United Arab Emirates
Active programmes
- Golden Visa – Real Estate Investor — الاستثمار CHF 436'000 · 2026-10
Feb 2026: payment-schedule condition dropped; mortgaged/off-plan qualify on full value
- Golden Visa – Investor in Public Investments (fund deposit / company capital) — الاستثمار CHF 436'000 · 2026-10
- Golden Visa – Entrepreneur — entrepreneur · 2026-10
- Golden Visa – Specialised Professionals and Talents — الدخل / سنة CHF 78'480 · 2026-10
- Green Visa – Freelancer / Self-Employed and Investor / Partner — الدخل / سنة CHF 78'480 · 2026-10
2026: stricter income/proof checks reported
- Retirement Residence Visa (55+) — الاستثمار CHF 218'000 · 2026-10
- Remote Work Visa (Dubai Virtual Working Programme) — الدخل / سنة CHF 33'600 · 2026-10
- Investor / Partner Residence Visa (mainland or free-zone company) — entrepreneur · 2026-10
- Employment Residence Visa — employment · 2026-10
- Family Residence Visa (sponsored dependants) — الدخل / سنة CHF 10'464 · 2026-10
Plan your residence route
Frequently asked questions
How many days do I need to spend in United Arab Emirates to become tax resident?
منذ الوصول. Primary residence + centre of financial/personal interests in UAE (no day count); else 90 days + visa + home or UAE job/business Cabinet Decision 85/2022; 90-day route is the practical default; old country tie-breaker still decisive
How much tax will I pay in United Arab Emirates?
In United Arab Emirates the top income tax rate is 0%, dividends are taxed at up to 0% and companies pay 9% corporate tax.
Which residence programmes does United Arab Emirates offer?
Golden Visa – Real Estate Investor (CHF 436'000); Golden Visa – Investor in Public Investments (fund deposit / company capital) (CHF 436'000); Golden Visa – Entrepreneur; Golden Visa – Specialised Professionals and Talents; Green Visa – Freelancer / Self-Employed and Investor / Partner
What is the usual way to move to United Arab Emirates?
Golden Visa (property AED 2m). Property ≥AED 2m (mortgage allowed with some banks), or AED 2m fund/company deposit; medical + Emirates ID; clean record
Compare with nearby countries
Bahrain · Kuwait · Oman · Qatar · Saudi Arabia
General information only — not tax, legal, immigration, investment or financial advice, and no client relationship. Figures are simplified, indicative and may be out of date. Always verify with the official authority and a licensed professional in the country concerned before acting. Partner links, if any, are marked and may earn us a fee.