UAE 2026: asset protection

United Arab Emirates

0% income tax and free zone structures

The United Arab Emirates, above all Dubai and Abu Dhabi, have become the preferred destination for business owners, investors and wealthy families who want to move their tax residence outside the EU. No income tax on personal income, a growing network of free zones with 0% corporation tax and a stable political environment make the UAE one of the most attractive locations in the world.

Why the UAE for asset protection?

The UAE levy no personal income tax, whether on salaries, dividends, capital gains or rental income. If you move to the UAE from the United Kingdom and become non-resident under the UK's statutory residence test, you no longer pay UK tax on your foreign income, only on income from UK sources. In the free zones (DIFC, ADGM, JAFZA and others), qualifying companies pay 0% corporation tax on qualifying income, with full foreign ownership. The UAE are not an EU member and not part of the European transparency regime.

The tax framework

No personal income tax. Corporation tax: 9% (since 2023, on profits above AED 375,000), but 0% for qualifying free zone companies. No capital gains tax, no dividend tax, no inheritance tax. VAT: 5% (one of the lowest rates in the world). The UAE have a broad network of double taxation agreements, including a convention with the United Kingdom in force since December 2016.

Family Investment Company in Dubai

A Dubai FIC (in the DIFC or ADGM) is ideal as a holding structure for international shareholdings, property and investments. The DIFC (Dubai International Financial Centre) has its own common law legal system based on English law and is completely independent of UAE federal law. Combined with a residence in Dubai, this creates one of the most tax-efficient structures in the world.

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