• There is currently no personal income tax in the United Arab Emirates. As such, there are no individual tax registration or reporting obligations.
• There are currently no luxury taxes levied in the United Arab Emirates.
• There are currently no wealth taxes imposed on individuals in the United Arab Emirates.
• Most Emirates impose a municipality tax on properties, mostly by reference to the annual rental value. It is generally the tenants' obligation to pay the tax. For example, 5% for residential properties, also known as 'housing fees' (paid by tenants) - in the Emirate of Dubai