Taxes
UAE — Tax: Capital Gains (None for Individuals)
The UAE imposes no capital gains tax on individuals — gains from property sales, securities, and other investments are entirely tax-free at the personal level, consistent with the UAE's broader zero personal-income-tax policy. Many of the UAE's 130+ double tax treaties also allocate taxing rights on share/security sale gains to the seller's country of residence, which for UAE residents means no capital gains tax applies even under treaty provisions. Corporate entities may face capital gains taxation under the UAE's 9% corporate tax regime where gains form part of taxable business profits above the AED 375,000 threshold.
Key facts
- No capital gains tax for individuals on property, securities, or other investment sales.
- Most UAE double tax treaties allocate share/security sale gains to the seller's residence country — no tax for UAE residents.
- Corporate capital gains may be taxed under the 9% corporate tax regime if they form part of taxable business profits above AED 375,000.
Costs
- Individual capital gains tax rate: 0%
Common mistakes
- Assuming corporate-held investment gains are also tax-free — corporate capital gains can fall within the 9% corporate tax regime.