United Arab Emirates vs United Kingdom

The standard corporate income tax rate in the UAE is set at 9% on taxable income above AED 375,000.

The corporate income tax rate is set at 0% for taxable income not exceeding 375,000 UAE dirham (AED) or qualifying income of a Qualifying Free Zone Person (QFZP).*

1. Companies with profits exceeding £250,000 are subject to a main rate of 25% (effective from 1 April 2023).
2. Companies with profits not exceeding £50,000 are subject to a small profits rate of 19% (effective from 1 April 2023).
3. A tapered tax rate applies to profits falling between £50,000 and £250,000.

According to the UAE CT law, all taxable persons must submit the company tax return within nine months after the end of the relevant tax period.

Tax returns need to be submitted within one year after the end of the accounting period.

According to the UAE CT law, all taxable persons must pay corporate tax within nine months after the end of the relevant tax period.

According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.

According to the UAE CT law, there is no need to estimate/prepay taxes.

According to the scale of the payment company, there may be differences. For more information, please refer to the UK company summary.

0%

0/20/20

0%

0/20/20

5

20

Individuals: Generally, there is no personal capital gains tax, as the UAE does not levy personal income tax.

Companies: Capital gains are generally treated under corporate tax rules and typically fall within the scope of corporate tax, unless special rules such as the participation exemption or QFZP (Qualifying Free Zone Person) apply.

Capital gains are subject to the regular corporate tax rate.

22.55

11.51