移居阿拉伯聯合大公國：稅收、居留與生活
如何成為阿拉伯聯合大公國的稅務居民：個人稅、股利稅與企業稅、10個居留項目、稅務居民要求及氣候。了解基本情況並比較各居留途徑。
稅收
在阿拉伯聯合大公國，最高所得稅率為0%，股利稅最高為0%，企業稅為9%。
如何移居並成為稅務居民
在阿拉伯聯合大公國一旦入境並取得居所（Primary residence + centre of financial/personal interests in UAE (no day count); else 90 days + visa + home or UAE job/business），即可自抵達起成為稅務居民。 典型途徑是Golden Visa (property AED 2m)：Property ≥AED 2m (mortgage allowed with some banks), or AED 2m fund/company deposit; medical + Emirates ID; clean record United Arab Emirates目前有10個開放的居留項目——見下方列表。
當地生活
Dubai屬hot desert氣候，冬季最高氣溫約24.5 °C，夏季最高氣溫約41.3 °C。
關鍵事實
| 最高所得稅率 | 0% |
|---|---|
| 股利稅 | 0% |
| 企業稅 | 9% |
| 無所得稅 | No personal income tax (indefinite) — No tax on personal income. 條件: Residence visa |
| 稅務居所 | 自抵達起 — Primary residence + centre of financial/personal interests in UAE (no day count); else 90 days + visa + home or UAE job/business |
| 您的路徑 | Golden Visa (property AED 2m) — Property ≥AED 2m (mortgage allowed with some banks), or AED 2m fund/company deposit; medical + Emirates ID; clean record |
| 氣候型別 | hot desert · 24.5° / 41.3° (Dubai) |
| 兵役 | 義務兵役 — Emirati men 18–30; women voluntary, 11 個月 · 新公民也適用 |
| 因持有護照而納稅 | 無 — Residence-based taxation; citizens abroad not taxed on foreign income |
| 能否放棄？ | 允許 — Renunciation by declaration/application once another nationality is held |
| 護照聲譽（銀行、制裁） | 低風險 — Standard KYC; widely accepted by Swiss/international banks |
阿拉伯聯合大公國的居留項目
Active programmes
- Golden Visa – Real Estate Investor — 投資 $545,000 · 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) — 投資 $545,000 · 2026-10
- Golden Visa – Entrepreneur — entrepreneur · 2026-10
- Golden Visa – Specialised Professionals and Talents — 收入 / 年 $98,100 · 2026-10
- Green Visa – Freelancer / Self-Employed and Investor / Partner — 收入 / 年 $98,100 · 2026-10
2026: stricter income/proof checks reported
- Retirement Residence Visa (55+) — 投資 $272,500 · 2026-10
- Remote Work Visa (Dubai Virtual Working Programme) — 收入 / 年 $42,000 · 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) — 收入 / 年 $13,080 · 2026-10
規劃您的居留路線
常見問題
在阿拉伯聯合大公國需要停留多少天才能成為稅務居民？
自抵達起. 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
在阿拉伯聯合大公國要繳多少稅？
在阿拉伯聯合大公國，最高所得稅率為0%，股利稅最高為0%，企業稅為9%。
阿拉伯聯合大公國提供哪些居留項目？
Golden Visa – Real Estate Investor ($545,000); Golden Visa – Investor in Public Investments (fund deposit / company capital) ($545,000); Golden Visa – Entrepreneur; Golden Visa – Specialised Professionals and Talents; Green Visa – Freelancer / Self-Employed and Investor / Partner
移居阿拉伯聯合大公國的通常方式是什麼？
Golden Visa (property AED 2m). Property ≥AED 2m (mortgage allowed with some banks), or AED 2m fund/company deposit; medical + Emirates ID; clean record
與鄰近國家比較
僅為一般資訊——不構成稅務、法律、移民、投資或財務建議，也不構成客戶關係。資料已簡化，僅供參考，可能已過時。行動前請務必向相關國家的官方機構及持牌專業人士核實。合作夥伴鏈接（如有）均有標注，我們可能因此獲得佣金。