United Arab Emirates
Click to download PDF: As per 1 January 2018, 2019, 2020
| EXPATRIATE AND EMPLOYER TAX COMPLIANCE AND ADVISORY | |
| Personal Income Tax Rates – Employment Income | |
| Tax rate | NOT APPLICABLE |
| Tax period | NOT APPLICABLE |
| Tax residency / Domicile according to domestic law | NOT APPLICABLE |
| Tax registration | NOT APPLICABLE |
| Employment income definition | NOT APPLICABLE |
| Examples of tax exemption | NOT APPLICABLE |
| Specific expatriate concession | NOT APPLICABLE |
| Income of board members | NOT APPLICABLE |
| Tax returns | NOT APPLICABLE |
| Tax payments | NOT APPLICABLE |
| Tax on real estate property | |
| TAX TREATIES | |
| Employment income / income from board members | NOT APPLICABLE |
| INTERNATIONAL SOCIAL SECURITY | |
| Cross border employments | NOT APPLICABLE |
| Exception under Art 16 of Reg. 883/2004 and Art 17 of Reg. 1408/71 |
|
| Social Security Cost as % from gross salary and absolute amounts | NOT APPLICABLE |
| IMMIGRATION | |
| Work permit | Employment visa/ work permit required to work in the UAE. Visa / work permit is generally provided by the employer. |
| Visa | Employment visa/ work permit required to work in the UAE. Visa / work permit is generally provided by the employer. |
| Residency permits / registration certificate | See above. |
| Driving license | One need to have a local driving license to drive the car. However, the authority accepts the drive license of certain countries and issue the local one based on that. |
| STOCK OPTION PLAN | NOT APPLICABLE |
| ARTICLE 15 OF THE OECD MODEL | |
| 183 days | NOT APPLICABLE |
| Notion of employer | |
| Existence of a permanent establishment | |
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Fahimakhter Abbasi |
| Partner | |
| Send Email | |
| Direct line:’00971555543052 | |
| Address:218, Al Nasr Plaza, Oud Metha Road, PO Box 13876, Dubai | |
| www.mazars.ae |