United Arab Emirates
Digital Nomad Tax & Visa Guide
Official Sources & Attribution
All visa and tax information is sourced exclusively from Federal Authority for Identity, Citizenship, Customs & Ports Security (ICP) & Federal Tax Authority and other official government publications. This page contains original research and interpretation of official sources, not copied content.
Primary Sources
Official UAE immigration and residency authority
Immigration AuthorityLegal References
- Federal Law No. 6 of 1973 on Entry and Residence of Foreigners
- Federal Decree-Law No. 8 of 2017 on Value Added Tax
- Federal Decree-Law No. 47 of 2022 on Corporate Tax
- Cabinet Resolution No. 56 of 2018 on Golden Visa
Sources last verified: August 7, 2025
Information current as of publication date. Always verify with official sources for the most current requirements.
Tax Residency Trigger
183+ days in UAE during 12-month period OR 90+ days with additional ties
Recommended Stay
Stay <90 days for simple non-residency, OR commit to >183 days with proper residency visa for tax benefits
Visa Programs
Golden Visa (10-year)
Income Requirement
Investment of AED 2 million (~$545,000) OR specialized skills
Duration
10 years (renewable)
Tax Implications
0% personal income tax for residents. Corporate tax of 9% on business profits over AED 375,000
Requirements
- • Significant investment in UAE real estate or business
- • OR exceptional skills in specific fields (tech, medicine, etc.)
- • Clean criminal record
- • Health insurance coverage
- • Proof of income/investment capacity
Remote Work Visa
Income Requirement
$5,000 USD monthly income minimum
Duration
1 year (renewable)
Tax Implications
0% personal income tax. May be subject to corporate tax if conducting business in UAE
Requirements
- • Employment contract with company outside UAE
- • Minimum monthly salary of $5,000 USD
- • Health insurance coverage
- • Bachelor's degree or equivalent
- • Valid employment for at least 1 year
Important Warnings
- ⚠️ Cannot work for UAE companies on this visa
- ⚠️ Must maintain employment with foreign company
- ⚠️ Corporate tax may apply if business activities in UAE
Freelancer Permit
Income Requirement
Varies by emirate and activity type
Duration
1-3 years depending on emirate
Tax Implications
0% personal income tax. 9% corporate tax on business profits over AED 375,000
Requirements
- • Relevant qualifications and experience
- • Emirates ID and residence visa
- • NOC from sponsor (if applicable)
- • Trade license from relevant authority
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Tax Implications by Origin Country
American Citizens
UAE tax residency does not affect US filing obligations. No personal income tax means no foreign tax credits available. US-UAE tax treaty provides some business protections.
British Citizens
May help establish non-UK residence if spending >183 days and cutting UK ties. No UAE personal income tax means careful planning needed for UK exit requirements.
Canadian Citizens
UAE residency may support breaking Canadian tax residency if combined with cutting Canadian ties. Canada-UAE tax treaty provides double taxation protection for business income.
Australian Citizens
May support establishing non-Australian tax residency if meeting domicile test requirements. Australia-UAE tax treaty covers business activities and investments.
Irish Citizens
UAE tax residency can help break Irish tax residency if staying >183 days and cutting Irish ties. No personal income tax in UAE benefits Irish residents. Ireland-UAE double taxation agreement protects business income.
Important Considerations
- ⚠️Corporate tax introduced January 2023 - 9% on business profits over AED 375,000
- ⚠️90+ days with additional ties can trigger tax residency even if <183 days
- ⚠️UAE tax year follows Gregorian calendar
- ⚠️VAT registration required for businesses over AED 375,000 revenue
- ⚠️Economic substance regulations apply to certain business activities
- ⚠️Banking compliance: CRS reporting for tax residents
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References
All information on this page is sourced from official government publications and legal statutes. Numbers in square brackets [1] throughout the page correspond to these references.
Disclaimer: This information is provided for educational purposes only and represents our interpretation of official sources. Always consult the original government publications and seek professional tax advice for your specific situation.