No general personal income tax
GCC
United Arab Emirates
Dubai and Abu Dhabi connect family residence, international business, real estate and the common-law centres of DIFC and ADGM. Families should consider these elements as one system.
SGCJURISDICTIONS
PERSONAL TAX PROFILE
What matters to a capital owner and family
Reviewed by SGC29.07.2026
No general individual capital gains tax; trading activity and real estate require separate analysis.
No general inheritance or gift tax; probate, stamp duty and asset-situs rules may still apply.
No net wealth tax
A headline rate is only a starting point. The outcome depends on residence, income source, asset type, ownership structure and the rules of the family’s other countries.
TAX RESIDENCE
Residence and scope of taxation
Tax residence is tested through permanent home, centre of personal and financial interests and presence days; a residence visa alone may not be sufficient.
Employment, personal investment income and personal real-estate investment income are outside PIT. A natural person carrying on a business may fall within UAE corporate tax above the statutory turnover threshold.
THE FAMILY OFFICE LENS
What to review before relocation or restructuring
We connect the owner’s personal tax position with companies, banking, investments, property and succession.
- 01
Document the end of former tax residence, not merely the receipt of an Emirates ID.
- 02
Separate personal investments, business activity and income of controlled companies.
- 03
Align wills and succession for UAE, DIFC/ADGM and foreign assets.
WHAT WE REVIEW
A decision in the context of the whole family
- 01Personal tax residence and termination of former residence
- 02Employment, investment income, capital gains and property
- 03Foreign companies, effective management, CFC and international reporting
- 04Succession, gifts, net wealth and family ownership
WHEN THIS MATTERS
When this jurisdiction may be relevant
A jurisdiction is assessed together with the family’s countries of residence, asset locations and business structure.
The family is considering relocation or a change of tax residence
The owner is establishing a regional business, holding or operating presence
Property, banking, succession and family expenditure need alignment across GCC countries
THE ROLE OF SGC
Independent review
We compare the jurisdiction with alternatives and identify consequences for the family, not only incorporation advantages.
Local expertise
We engage licensed local counsel, tax advisers, administrators and other specialists.
One coordination layer
We retain the whole picture and ensure that a local solution does not conflict with arrangements elsewhere.
INDIVIDUAL REVIEW
Discuss how this jurisdiction may fit your objectives
We first identify the family’s objectives, connected countries and constraints. We then develop options and engage the required licensed specialists.
This material is general information. Tax regimes and requirements for companies, residence and disclosure change over time. Before any decision, SGC arranges a current review by licensed advisers in each connected jurisdiction.
SOURCES & REVIEW DATE
Primary references for further review
The SGC tax profile was reviewed on 29.07.2026. Links lead to tax authorities, regulators and the territory reference profile.