Country tax profile · 2026

United Arab Emirates capital gains tax
How United Arab Emirates treats capital gains
0% for individuals (no personal CGT); corporate gains fall within 9% CIT
Compiled by MyNomadWorld for United Arab Emirates and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How United Arab Emirates compares
57 of 197 countries we track have no capital gains tax for individuals. United Arab Emirates is one of them.
Who is a tax resident of United Arab Emirates?
Physical presence of 183+ days in UAE in a 12-month period, or 90+ days with a permanent home/employment, or usual/principal place of residence and centre of financial interests in the UAE.
Related United Arab Emirates taxes
Moving to United Arab Emirates?
Get matched with a vetted United Arab Emirates tax & immigration advisor who handles residency and the exit from your current country.
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What is the capital gains tax rate in United Arab Emirates?
0% for individuals (no personal CGT); corporate gains fall within 9% CIT