Home / Rules register
Guide
No income tax on individuals
The UAE levies no income tax on individuals; rent and gains on personally held property are not taxed in the UAE.
What the source says
"The UAE does not levy income tax on individuals."
u.ae, Taxation
| Status | Confirmed - The official source states this rule in the words quoted. |
|---|---|
| Instrument | u.ae, Taxation |
| Authority | UAE Government |
| In force since | Not stated |
| Last checked | 16 October 2026 |
| Source | UAE Government |
Read the full guide
This rule is explained in context, with the costs and steps around it, in Does the Golden Visa Make You a UAE Tax Resident?.
More rules on tax
- The UAE tax residency tests - Confirmed
- Tax residency certificate fee - Confirmed
- Personal rental income and corporate tax - Confirmed
See all 60 rules in the register.
Cite this rule
Home Guide Dubai, "No income tax on individuals", Dubai property rules register, last checked 16 October 2026.
https://homeguidedubai.com/rules/uae-no-personal-income-tax/
This link stays the same when the rule changes. If the rule changes, this page shows the new text and the date it changed.
Frequently Asked Questions
Is this still the rule today?
We last read the source on 16 October 2026. Rules in Dubai change by circular and by edits to service pages, often without notice. Check the source linked above, and ask UAE Government in writing before a large payment.
Where does this rule come from?
u.ae, Taxation, published by UAE Government. The quote on this page is copied word for word from that source.
Sources
- u.ae, Taxation - UAE Government - accessed 16 October 2026
Every rule above is quoted from the law, decree or official page on the date given. This is general information, not legal advice; rules change, so confirm the current position with the authority named before you act.