United Arab Emirates - Overview and introduction

United Arab Emirates - Overview and introduction

Taxation of international executives

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Corporate income taxes are only applicable for foreign oil companies engaged in the exploration and production of oil and branches of foreign banks in the UAE. All other corporate entities are exempt from corporate income tax in practice. There are currently no personal income taxes applicable in the UAE. Where the UAE entity employs UAE nationals it is required to make social security contributions. There is no requirement for an employer of an expatriate or an expatriate employee to make any social security contributions.

The official currency of the United Arab Emirates is the UAE Dirham (AED).

United Arab Emirates – Topics

© 2017 KPMG, a United Arab Emirates partnership and a member firm of the KPMG network of independent member firms affiliated with KPMG International Cooperative (“KPMG International”), a Swiss entity. All rights reserved.

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