United Arab Emirates
No personal income tax, no capital gains tax on individuals, no inheritance tax and 0% withholding on dividends, backed by a UK treaty and a well-trodden golden visa. The catch is that a company is no longer tax-free by default: mainland profits above AED 375,000 pay 9%, the free-zone 0% applies only to qualifying income with real substance, and a UK leaver still has to break UK residence cleanly.
Latitax verdict
No personal income, capital gains or inheritance tax, a treaty with the UK and a golden visa within reach.
Ideal for: Founders, investors and families who want zero personal tax with world-class infrastructure.
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Headline figures. Conditions, thresholds and every note are in the full file.
Income tax, top rate
Verified0%
Capital gains
Secondary0%
Inheritance / estate
SecondaryNone
Wealth tax
SecondaryNone
Corporate tax
Verified9% (0% up to AED 375,000)
Tax system
VerifiedNo personal income tax
Research, not advice. Rates change; confirm with a qualified professional before acting. 13 official sources, reviewed 2026-09-29.