Tax Guide for Individuals Relocating to Dubai, UAE

Relocating to the United Arab Emirates (UAE) offers a unique opportunity to benefit from a particularly attractive tax environment. With no personal income tax, the UAE is a popular destination for individuals seeking to optimize their taxation while enjoying a modern and dynamic lifestyle.

Taxation of Real Estate and Financial Income

Real estate income generated in the UAE, whether from rental properties or capital gains, is not subject to local taxation. However, it is essential to verify the applicable tax regulations in your home country, particularly in cases of double taxation. Similarly, financial income, such as dividends or interest on financial investments, benefits from a very favorable local tax regime, often exempt from taxation.

Exit Tax and International Obligations

When an individual decides to transfer their tax residence to the UAE, they may be subject to an exit tax in their home country. This tax, applied in certain countries, aims to tax latent capital gains on assets before the change of residence. Special attention should also be given to the double taxation agreements signed by the UAE, which can mitigate certain international tax liabilities.

Why Move to the UAE?

With a simple tax framework and no personal income tax, the UAE is an ideal option for expatriates seeking to optimize their financial situation. However, managing international tax obligations remains essential to avoid legal conflicts.