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 |
Fahimakhter Abbasi | |
Partner | |
Send Email | |
Direct line:’00971555543052 | |
Address:218, Al Nasr Plaza, Oud Metha Road, PO Box 13876, Dubai | |
www.mazars.ae |