Does United Arab Emirates tax foreign income?

Not taxed. In one line: 0% on foreign income · 0% on local income · 0% on gains and dividends.

Can I run an online business from United Arab Emirates?

Effective tax about 0% with the cheapest legal set-up, which costs about USD 2,500 a year: freelance permit or a free-zone licence (renewal ~USD 2-4k/yr); 9% corporate tax only on UAE-taxable profit above AED 375k; free-zone qualifying income 0%.

What is the catch in United Arab Emirates?

Your home country may still tax you (exit tax, 'centre of vital interests'). Corporate tax since 2023: the free-zone 0% needs qualifying income and substance.

What residence or citizenship programmes does United Arab Emirates have?

Golden Visa (property): about USD 560k all-in for one person, ~1 months; Residence through own free-zone company: about USD 7,000 all-in for one person, ~1 months; Virtual working programme: about USD 600 all-in for one person, ~1 months

Moving to United Arab Emirates: tax, residence and real costs (2026)

United Arab Emirates: 0% on foreign income · 0% on local income · 0% on gains and dividends. The cheapest route to residence is remote-work visa (USD 3.5k/month income) or a freelance permit; tax residence certificate after 183 days: about USD 900 in fees doing it yourself, with no investment, with about USD 3,500 a month of income shown, in about 1 months. Living costs about USD 2,450 a month for one person in Dubai, USD 1,150 in Umm al-Quwain, and around USD 1,100 on a bare-minimum budget.

Key facts

Tax in one line	0% on foreign income · 0% on local income · 0% on gains and dividends
Foreign income	not taxed
Gains · dividends	0 · 0
Wealth · inheritance tax	none · none (Sharia succession unless a will is registered, e.g. DIFC wills)
Cheapest residence	remote-work visa (USD 3.5k/month income) or a freelance permit; tax residence certificate after 183 days
Money needed	About USD 900 in fees doing it yourself, with no investment
Time	about 1 months
Doable yourself?	Yes, with a checklist
Days you must spend there	tax residency certificate: 183 days, or 90 days with a permanent home and job/business
Citizenship	practically none
Online business	0% effective, about USD 2,500 a year to run: freelance permit or a free-zone licence (renewal ~USD 2-4k/yr); 9% corporate tax only on UAE-taxable profit above AED 375k; free-zone qualifying income 0%
Living (one person a month)	Dubai ~USD 2,450; bare minimum ~USD 1,100; family of four ~USD 4,650
Good for	free-zone company 0% on qualifying income; no withholding tax on payments out; 140+ tax treaties for a residence certificate; regulated crypto (VARA); trading and re-export hub
Common set-up	a free-zone company that sponsors the owner's 2-year residence visa; larger families: a DIFC or ADGM foundation as holding

Pros and cons

Pros	Cons
No personal tax on income, gains or wealth A large treaty network (residence certificate) Safe, easy to live in, a hub for flights Many wealthy and founders already there (network)	Expensive housing and schools Banks are slow and strict with new arrivals Summer heat Golden Visa ties to property value or sponsor No treaty with the US

Programmes

Programme	All-in, one person	Months	Notes
Golden Visa (property)	USD 560k	1	AED 2 M property (mortgaged allowed with conditions). Cheaper: a 2-year visa through your own free-zone company (USD 5-8k a year).
Residence through own free-zone company	USD 7,000	1	Set up a free-zone licence with visa allocation, then a 2-year residence visa; Emirates ID; tax residency certificate after 183 days (or 90 with home and business).
Virtual working programme	USD 600	1	1 year; USD 3,500/month from an employer abroad.

Questions

How much does residence in United Arab Emirates cost?: Remote-work visa (USD 3.5k/month income) or a freelance permit; tax residence certificate after 183 days: about USD 900 in fees doing it yourself, with no investment, about 1 months.
Does United Arab Emirates tax foreign income?: Not taxed. In one line: 0% on foreign income · 0% on local income · 0% on gains and dividends.
What does it cost to live in United Arab Emirates?: Living costs about USD 2,450 a month for one person in Dubai, USD 1,150 in Umm al-Quwain, and around USD 1,100 on a bare-minimum budget (based on livingcost.org, 2026).
Can I run an online business from United Arab Emirates?: Effective tax about 0% with the cheapest legal set-up, which costs about USD 2,500 a year: freelance permit or a free-zone licence (renewal ~USD 2-4k/yr); 9% corporate tax only on UAE-taxable profit above AED 375k; free-zone qualifying income 0%.
What is the catch in United Arab Emirates?: Your home country may still tax you (exit tax, 'centre of vital interests'). Corporate tax since 2023: the free-zone 0% needs qualifying income and substance.
What residence or citizenship programmes does United Arab Emirates have?: Golden Visa (property): about USD 560k all-in for one person, ~1 months; Residence through own free-zone company: about USD 7,000 all-in for one person, ~1 months; Virtual working programme: about USD 600 all-in for one person, ~1 months

Compare

Israel (new immigrants): 10 years: 0% on foreign income · up to 50% on Israeli income
Qatar: 0% on foreign income · 0% on local income
Bahrain: 0% on foreign income · 0% on local income
Oman: 0% today · 5% on high incomes from 2028
Saudi Arabia: 0% on foreign income · 0% on local income

Compare all 53 places with your own income and budget →

Sources

https://mof.gov.ae
https://tax.gov.ae
Living costs: based on livingcost.org (livingcost.org, June 2026), rounded