{"id":6952,"date":"2026-04-14T18:08:47","date_gmt":"2026-04-14T14:08:47","guid":{"rendered":"https:\/\/www.clemenceaugroup.com\/?p=6952"},"modified":"2026-04-14T20:45:13","modified_gmt":"2026-04-14T16:45:13","slug":"dubai-tax-guide","status":"publish","type":"post","link":"https:\/\/www.clemenceaugroup.com\/en\/guide-fiscalite-dubai\/","title":{"rendered":"Understanding tax in Dubai for your expatriation"},"content":{"rendered":"<p>Dubai maintains zero taxation on personal income, dividends, and inheritance for residents, promoting maximum wealth accumulation. This strategy attracts global capital, although a 9% % corporate tax now applies on profits exceeding AED 375,000. A physical presence of 90 days is often sufficient to secure this protective status.<\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><div>Summary:<\/div><nav><ul><li class=\"\"><a href=\"#impots-sur-le-revenu-a-dubai-la-realite-fiscale-pour-les-particuliers\">Income Tax in Dubai: The Tax Reality for Individuals<\/a><\/li><li class=\"\"><a href=\"#fiscalite-des-entreprises-a-dubai-le-corporate-tax-depuis-2023\">Corporate Tax in Dubai: Corporate Tax since 2023<\/a><\/li><li class=\"\"><a href=\"#les-taxes-indirectes-a-dubai\">Indirect taxes in Dubai<\/a><\/li><li class=\"\"><a href=\"#securiser-sa-residence-fiscale-et-eviter-le-fisc-francais\">Securing one's tax residency and avoiding the French tax authorities<\/a><\/li><li class=\"\"><a href=\"#obligations-fiscales-en-france-apres-votre-depart-a-dubai\">Tax obligations in France after moving to Dubai<\/a><\/li><li class=\"\"><a href=\"#faq\">FAQ<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<p>Le <strong>UAE tax system <\/strong>evolves with the introduction of a <strong>corporation tax<\/strong>, while preserving a <strong>full exemption on personal income.&nbsp;<\/strong><\/p>\n\n\n\n<p>This article explains how to navigate these new rules and the maintained benefits to optimise your situation. You will discover how taxation in Dubai now fits with your international obligations and how to secure your tax residency.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"impots-sur-le-revenu-a-dubai-la-realite-fiscale-pour-les-particuliers\"><strong>Income Tax in Dubai: The Tax Reality for Individuals<\/strong><\/h2>\n\n\n\n<p>After fantasising about skyscrapers, it's time to see what's actually left in your pocket at the end of the month.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"pourquoi-vos-revenus-personnels-restent-nets-de-taxes\"><strong>How your personal income remains tax-free<\/strong><\/h3>\n\n\n\n<p>In Dubai, residents benefit from a total absence of income tax. Your gross salary is therefore strictly equal to the net amount received. This is a lever for immediate purchasing power.<\/p>\n\n\n\n<p>The dividends you receive locally are not subject to any withholding tax. For an entrepreneur, this rule allows for maximised earnings. This is a major advantage for cash flow management.<\/p>\n\n\n\n<p>Administrative simplicity is the norm here. No complex annual declarations are required for your personal income.<\/p>\n\n\n\n<style>\n.dxb-calc {\n    background: linear-gradient(135deg, #635BFF08 0%, #635BFF14 100%);\n    border: 1px solid #635BFF20;\n    margin: 40px 0;\n    padding: 30px;\n    border-radius: 20px;\n    color: #0B1F3A;\n    max-width: 1200px;\n    font-family: inherit;\n    position: relative;\n    overflow: hidden;\n}\n.dxb-calc::before {\n    content: \"\";\n    position: absolute;\n    top: -80px;\n    right: -80px;\n    width: 240px;\n    height: 240px;\n    background: radial-gradient(circle, #635BFF15 0%, transparent 70%);\n    border-radius: 50%;\n    pointer-events: none;\n}\n.dxb-calc__eyebrow {\n    display: inline-flex;\n    align-items: center;\n    gap: 8px;\n    font-size: 12px;\n    font-weight: 700;\n    text-transform: uppercase;\n    letter-spacing: 1.5px;\n    color: #635BFF;\n    margin-bottom: 20px;\n}\n.dxb-calc__eyebrow::before {\n    content: \"\";\n    width: 6px;\n    height: 6px;\n    border-radius: 50%;\n    background: #635BFF;\n    box-shadow: 0 0 0 4px #635BFF25;\n    animation: dxb-pulse 2s ease-in-out infinite;\n}\n@keyframes dxb-pulse {\n    0%, 100% { box-shadow: 0 0 0 4px #635BFF25; }\n    50% { box-shadow: 0 0 0 8px #635BFF10; }\n}\n.dxb-calc__title {\n    margin: 0 0 30px 0;\n    font-size: 20px;\n    font-weight: 600;\n    line-height: 1.3;\n    position: relative;\n    color: #0B1F3A;\n}\n.dxb-calc__fields {\n    display: grid;\n    grid-template-columns: 1fr 1fr;\n    gap: 24px;\n    margin-bottom: 24px;\n    position: relative;\n}\n.dxb-calc__field label {\n    display: block;\n    font-size: 13px;\n    font-weight: 500;\n    color: #575757;\n    margin-bottom: 10px;\n    text-transform: uppercase;\n    letter-spacing: 0.5px;\n}\n.dxb-calc__field input,\n.dxb-calc__field select {\n    width: 100%;\n    padding: 16px 20px;\n    border: 1px solid #635BFF1F;\n    border-radius: 12px;\n    background: #fff;\n    font-size: 17px;\n    font-weight: 400;\n    color: #0B1F3A;\n    font-family: inherit;\n    box-sizing: border-box;\n    transition: border-color 0.2s ease;\n}\n.dxb-calc__field input:hover,\n.dxb-calc__field select:hover {\n    border-color: #635BFF40;\n}\n.dxb-calc__field input:focus,\n.dxb-calc__field select:focus {\n    outline: none;\n    border-color: #635BFF80;\n}\n.dxb-calc__field select {\n    -webkit-appearance: none;\n    -moz-appearance: none;\n    appearance: none;\n    background-image: url(\"data:image\/svg+xml;utf8,<svg xmlns='http:\/\/www.w3.org\/2000\/svg' width='12' height='8' viewBox='0 0 12 8'><path fill='%23635BFF' d='M6 8L0 0h12z'\/><\/svg>\");\n    background-repeat: no-repeat;\n    background-position: right 20px center;\n    padding-right: 44px;\n    cursor: pointer;\n}\n.dxb-calc__result {\n    background: #fff;\n    border: 1px solid #635BFF1F;\n    border-radius: 14px;\n    padding: 22px;\n    position: relative;\n    overflow: hidden;\n}\n.dxb-calc__result::before {\n    content: \"\";\n    position: absolute;\n    inset: 0;\n    background: linear-gradient(90deg, transparent, #635BFF08, transparent);\n    transform: translateX(-100%);\n    pointer-events: none;\n}\n.dxb-calc__result.is-updating::before {\n    animation: dxb-shimmer 0.8s ease-out;\n}\n@keyframes dxb-shimmer {\n    to { transform: translateX(100%); }\n}\n.dxb-calc__result-top {\n    display: flex;\n    align-items: center;\n    justify-content: space-between;\n    gap: 20px;\n    margin-bottom: 24px;\n}\n.dxb-calc__result-label {\n    font-size: 15px;\n    color: #0B1F3A;\n    margin: 0 0 4px 0;\n    font-weight: 500;\n}\n.dxb-calc__result-sub {\n    font-size: 14px;\n    color: #575757;\n    margin: 0;\n    font-weight: 400;\n}\n.dxb-calc__result-value {\n    font-size: 30px;\n    font-weight: 700;\n    color: #635BFF;\n    line-height: 1;\n    white-space: nowrap;\n    letter-spacing: -1px;\n    font-variant-numeric: tabular-nums;\n    transition: transform 0.3s ease;\n}\n.dxb-calc__result.is-updating .dxb-calc__result-value {\n    transform: scale(1);\n}\n.dxb-calc__bar {\n    height: 4px;\n    background: #635BFF12;\n    border-radius: 100px;\n    overflow: hidden;\n    position: relative;\n}\n.dxb-calc__bar-fill {\n    height: 100%;\n    background: linear-gradient(90deg, #635BFF 0%, #8B85FF 100%);\n    border-radius: 100px;\n    width: 0%;\n    transition: width 1s cubic-bezier(0.22, 1, 0.36, 1);\n    position: relative;\n}\n.dxb-calc__bar-fill::after {\n    content: \"\";\n    position: absolute;\n    inset: 0;\n    background: linear-gradient(90deg, transparent 0%, #ffffff60 50%, transparent 100%);\n    animation: dxb-slide 2s ease-in-out infinite;\n}\n@keyframes dxb-slide {\n    0% { transform: translateX(-100%); }\n    100% { transform: translateX(100%); }\n}\n.dxb-calc__bar-legend {\n    display: flex;\n    justify-content: space-between;\n    margin-top: 10px;\n    font-size: 12px;\n    color: #9ca3af;\n    font-weight: 400;\n}\n@media (max-width: 767px) {\n    .dxb-calc { padding: 28px 24px; margin: 24px 0; border-radius: 16px; }\n    .dxb-calc__title { font-size: 20px; margin-bottom: 24px; }\n    .dxb-calc__fields { grid-template-columns: 1fr; gap: 16px; margin-bottom: 24px; }\n    .dxb-calc__result { padding: 24px; }\n    .dxb-calc__result-top {\n        flex-direction: column;\n        align-items: flex-start;\n        gap: 14px;\n    }\n    .dxb-calc__result-value { font-size: 32px; }\n}\n<\/style>\n\n<div class=\"dxb-calc\">\n    <span class=\"dxb-calc__eyebrow\">Simulator<\/span>\n    <p class=\"dxb-calc__title\">How much would you earn living in Dubai?<\/p>\n\n    <div class=\"dxb-calc__fields\">\n        <div class=\"dxb-calc__field\">\n            <label for=\"dxb-brut\">Gross annual salary (\u00a3)<\/label>\n            <input type=\"number\" id=\"dxb-brut\" value=\"60000\" min=\"0\" step=\"1000\">\n        <\/div>\n        <div class=\"dxb-calc__field\">\n            <label for=\"dxb-sit\">Family situation<\/label>\n            <select id=\"dxb-sit\">\n                <option value=\"0.20\">Single<\/option>\n                <option value=\"0.15\" selected>Married<\/option>\n                <option value=\"0.10\">2+ children family<\/option>\n            <\/select>\n        <\/div>\n    <\/div>\n\n    <div class=\"dxb-calc__result\" id=\"dxb-result\">\n        <div class=\"dxb-calc__result-top\">\n            <div>\n                <p class=\"dxb-calc__result-label\">Annual purchasing power gain<\/p>\n                <p class=\"dxb-calc__result-sub\">Living in Dubai rather than France<\/p>\n            <\/div>\n            <div class=\"dxb-calc__result-value\" id=\"dxb-gain\">+ 0 \u20ac<\/div>\n        <\/div>\n        <div class=\"dxb-calc__bar\">\n            <div class=\"dxb-calc__bar-fill\" id=\"dxb-bar\"><\/div>\n        <\/div>\n        <div class=\"dxb-calc__bar-legend\">\n            <span>France net<\/span>\n            <span id=\"dxb-pct\">+0 %<\/span>\n        <\/div>\n    <\/div>\n<\/div>\n\n<script>\n(function() {\n    const b = document.getElementById('dxb-brut');\n    const s = document.getElementById('dxb-sit');\n    const g = document.getElementById('dxb-gain');\n    const bar = document.getElementById('dxb-bar');\n    const pct = document.getElementById('dxb-pct');\n    const result = document.getElementById('dxb-result');\n\n    const f = n => Math.round(n).toLocaleString('fr-FR') + ' \u20ac';\n    let currentValue = 0;\n    let animFrame;\n\n    function animateCount(from, to, duration) {\n        cancelAnimationFrame(animFrame);\n        const start = performance.now();\n        function tick(now) {\n            const t = Math.min((now - start) \/ duration, 1);\n            const eased = 1 - Math.pow(1 - t, 3);\n            const val = from + (to - from) * eased;\n            g.textContent = '+ ' + f(val);\n            if (t < 1) animFrame = requestAnimationFrame(tick);\n            else currentValue = to;\n        }\n        animFrame = requestAnimationFrame(tick);\n    }\n\n    function calc() {\n        const brut = parseFloat(b.value) || 0;\n        const net = brut * 0.78 * (1 - parseFloat(s.value));\n        const gain = brut - net;\n        const pourcent = brut > 0 ? Math.round((gain \/ brut) * 100) : 0;\n\n        animateCount(currentValue, gain, 700);\n        bar.style.width = Math.min(pourcent, 100) + '%';\n        pct.textContent = '+' + pourcent + ' % \u00e0 Duba\u00ef';\n\n        result.classList.remove('is-updating');\n        void result.offsetWidth;\n        result.classList.add('is-updating');\n    }\n\n    b.addEventListener('input', calc);\n    s.addEventListener('change', calc);\n    calc();\n})();\n<\/script>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"labsence-de-prelevements-sur-le-patrimoine-et-la-fortune\"><strong>The absence of wealth and capital taxes<\/strong><\/h3>\n\n\n\n<p>There is no wealth tax in the United Arab Emirates. Unlike in France, your accumulated capital is never eroded by the state. This provides absolute security for your savings and long-term investments.<\/p>\n\n\n\n<p>The European tax burden seems distant given this policy. You enjoy total freedom to hold financial or real estate assets.<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p><em>Dubai does not tax your savings or your past investments, ensuring a serene growth of your personal wealth.<\/em><\/p>\n\n\n\n<p>\u2014 Nouria Mam\u00e8che, Clemenceau Group<\/p>\n<\/blockquote>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"la-transmission-dactifs-sans-droits-de-succession\"><strong>The transfer of assets without inheritance tax<\/strong><\/h3>\n\n\n\n<p><strong>The <\/strong><strong>Inheritance tax<\/strong> are non-existent for Dubai residents. Your heirs receive your entire real estate and financial assets. This is a fundamental pillar for any successful family relocation.<\/p>\n\n\n\n<p>However, this must be qualified by the importance of drawing up a local will. Without this document, Sharia law might apply by default. This is an essential step for legal security.<\/p>\n\n\n\n<p>Le <strong>role of an accountant or a lawyer<\/strong> This is central. They validate your specific succession procedures.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"dividendes-plus-values-et-revenus-du-capital-egalement-exoneres\"><strong>Dividends, capital gains and investment income: also exempt<\/strong><\/h3>\n\n\n\n<p>The <strong>Capital gains tax on property <\/strong><strong>are not subject to any taxation<\/strong> in the Emirates. If you resell an apartment located in Jumeirah, the entire profit is yours. No resale tax is applied by the authorities.<\/p>\n\n\n\n<p>The <strong>stock market income or crypto-assets<\/strong> follow the same logic of zero taxation. To delve deeper into these mechanisms, consult our <a href=\"https:\/\/www.clemenceaugroup.com\/en\/dubai-tax-guide\/\">guide to taxation in Dubai<\/a>. These opportunities enhance the emirate's attractiveness for investors.<\/p>\n\n\n\n<p>However, remain vigilant about maintaining your French tax residency. If you don't cut ties, the French tax authorities will claim their share. The international tax treaty remains your only effective shield.<\/p>\n\n\n\n<p><strong>Beware of the French tax authorities<\/strong><\/p>\n\n\n\n<p>The tax treaty is a shield, but it only protects you if your expatriation is genuine. If the French tax authorities believe your main ties remain in France, they could demand tax on your worldwide income.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"avantages-en-nature-comment-sont-ils-traites-a-dubai\"><strong>Benefits in kind: how are they treated in Dubai?<\/strong><\/h3>\n\n\n\n<p>Le <strong>accommodation or tuition fees paid by your company<\/strong> are not taxable. They do not constitute supplementary income taxed at a personal level. This is a very common legal optimisation.<\/p>\n\n\n\n<p><strong>The absence of employer social security contributions <\/strong>With these advantages, it's an asset. The cost for the company remains transparent and predictable. This greatly facilitates the recruitment of top international talent for your organisation.<\/p>\n\n\n\n<p>Always keep clear invoices in your legal entity's name. Rigorous accounting management avoids any confusion during potential audits. It is a necessary discipline for every Emirati business leader concerned with compliance.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"fiscalite-des-entreprises-a-dubai-le-corporate-tax-depuis-2023\"><strong>Corporate Tax in Dubai: Corporate Tax since 2023<\/strong><\/h2>\n\n\n\n<p>If individuals are spared, societies are facing new rules as of recently, marking the end of \u00abeverything for free\u00bb.<\/p>\n\n\n\n<style>\n.block-stats {\n    background-color: #ffffff;\n    border: 1px solid #e5e7eb;\n    margin: 40px 0;\n    padding: 36px 40px;\n    border-radius: 15px;\n    color: #0B1F3A;\n    max-width: 1200px;\n}\n.block-stats__title {\n    margin: 0 0 28px 0;\n    font-size: 15px;\n    font-weight: 700;\n    color: #0B1F3A;\ntext-transform: uppercase;\n}\n.block-stats__grid {\n    display: grid;\n    grid-template-columns: 1fr 1fr;\n    gap: 28px 48px;\n}\n.block-stats__item {\n    padding-left: 18px;\n    border-left: 2px solid #635BFF;\n}\n.block-stats__value {\n    display: block;\n    font-size: 20px;\n    font-weight: 600;\n    line-height: 1.1;\n    color: #635BFF;\n    letter-spacing: -0.5px;\n    margin-bottom: 6px;\n    font-variant-numeric: tabular-nums;\n}\n.block-stats__label {\n    display: block;\n    font-size: 14px;\n    line-height: 1.4;\n    color: #6b7280;\n    font-weight: 500;\n}\n@media (max-width: 767px) {\n    .block-stats {\n        margin: 20px 0;\n        padding: 24px;\n    }\n    .block-stats__grid {\n        grid-template-columns: 1fr;\n        gap: 20px;\n    }\n    .block-stats__title { margin-bottom: 20px; }\n    .block-stats__value { font-size: 24px; }\n}\n<\/style>\n\n<div class=\"block-stats\">\n  <p class=\"block-stats__title\">Key figures for UAE taxation<\/p>\n  <div class=\"block-stats__grid\">\n    <div class=\"block-stats__item\">\n      <span class=\"block-stats__value\">9 %<\/span>\n      <span class=\"block-stats__label\">Corporation Tax Rate<\/span>\n    <\/div>\n    <div class=\"block-stats__item\">\n      <span class=\"block-stats__value\">AED 375,000<\/span>\n      <span class=\"block-stats__label\">Profit threshold at 0 %<\/span>\n    <\/div>\n    <div class=\"block-stats__item\">\n      <span class=\"block-stats__value\">5 %<\/span>\n      <span class=\"block-stats__label\">Standard VAT rate<\/span>\n    <\/div>\n    <div class=\"block-stats__item\">\n      <span class=\"block-stats__value\">3M Automated External Defibrillator<\/span>\n      <span class=\"block-stats__label\">Small Business Relief Threshold<\/span>\n    <\/div>\n  <\/div>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"le-seuil-des-375-000-aed-et-lexoneration-des-petites-structures\"><strong>The threshold of AED 375,000 and the exemption for small entities<\/strong><\/h3>\n\n\n\n<p>The government is now applying <strong>uno <\/strong><strong>rate of 9 % on profits<\/strong>. This measure targets only gains exceeding <strong>AED 375,000<\/strong>. Below, <strong>the tax remains at 0 %<\/strong>.<\/p>\n\n\n\n<p>This progressive structure directly protects <strong>Start-ups and independent consultants<\/strong>. To find out more, consult our guide on Dubai corporate tax. It's a major growth lever.<\/p>\n\n\n\n<p>Please note that this threshold is calculated on your net profit. Turnover is not the criterion here.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"la-gestion-de-la-tva-a-5-et-les-seuils-obligatoires\"><strong>VAT management at 5% % and mandatory thresholds<\/strong><\/h3>\n\n\n\n<p>La <strong>TVA is a reality in the Emirates<\/strong> since 2018. Its rate is set at only 5 %. It mainly applies to sales made locally within the territory.<\/p>\n\n\n\n<p>Registration becomes mandatory from 375,000 AED of local revenue. You can opt for voluntary registration from 187,500 AED. This is strategic for reclaiming paid tax.<\/p>\n\n\n\n<p>Read our comprehensive Dubai VAT guide to master these flows. Anticipating these steps avoids heavy penalties.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"les-obligations-comptables-et-declaratives-en-vigueur\"><strong>The current accounting and reporting obligations<\/strong><\/h3>\n\n\n\n<p>You must absolutely keep rigorous and precise accounts. The era of approximation in management is officially over. Keep your invoices for a minimum of seven years.<\/p>\n\n\n\n<p>The authorities require the application of International Financial Reporting Standards (IFRS). Your balance sheets must be perfectly transparent to the FTA. An annual audit is sometimes required depending on your licence.<\/p>\n\n\n\n<p>Use accounting software certified by the Emirati administration. This greatly simplifies your quarterly VAT declarations.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"freezones-et-qualifying-income-conditions-pour-rester-a-0\"><strong>Freezones and Qualifying Income: conditions to remain at 0%<\/strong><\/h3>\n\n\n\n<p>The status of <strong>\u00abQualifying Free Zone Person\u00bb <\/strong>It is essential. It allows for maintaining zero taxation under strict conditions. Your business must be eligible and remain situated in a free zone.<\/p>\n\n\n\n<p>Attention, as the <strong>Transactions with the Mainland<\/strong> they often miss out on this specific exemption. Therefore, you must choose your model carefully. A mistake is costly.<\/p>\n\n\n\n<p>You must also prove real economic substance on the ground. This involves a physical office and staff in the Emirates. Mailboxes are no longer sufficient.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"small-business-relief-exoneration-totale-sous-3-millions-aed-jusquen-2026\"><strong>Small Business Relief: total exemption under 3 million AED until 2026<\/strong><\/h3>\n\n\n\n<p>Dubai offers a <strong>temporary tax break<\/strong><strong> <\/strong>to entrepreneurs. Businesses with a turnover below <strong>3 million AED are exempt. <\/strong>This massively reduces your tax burden at startup.<\/p>\n\n\n\n<p>However, this exemption is not automatic for your structure. You must formally request it when you file your return. Transparency is the golden rule to benefit from it.<\/p>\n\n\n\n<p>This exceptional scheme will end in December 2026. Prepare for the transition for your business now. An accountant will be able to guide you effectively.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"les-taxes-indirectes-a-dubai\"><strong>Indirect taxes in Dubai<\/strong><\/h2>\n\n\n\n<p>Beyond profit taxes, everyday life in Dubai is punctuated by often invisible indirect taxes.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"la-tva-a-5-ce-qui-est-taxe-ce-qui-est-exonere\"><strong>VAT at 5%%: what is taxed, what is exempt<\/strong><\/h3>\n\n\n\n<p>Shopping, eating out, or buying clothes all include VAT. Most everyday consumer goods incorporate these 5 %. It's a painless tax compared to Europe.<\/p>\n\n\n\n<p>However, certain vital areas are exempt from this strict tax rule:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Exempt sectors: healthcare, education, public transport, basic financial services.<\/li>\n<\/ul>\n\n\n\n<p>The export of services across borders benefits from a zero rate. This is an ideal setup for international freelancers.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"la-taxe-daccise-alcool-50-tabac-100-boissons-sucrees-50\"><strong>Excise duty: alcohol (50%), tobacco (100%), sweetened drinks (50%)<\/strong><\/h3>\n\n\n\n<p>Dubai heavily taxes products deemed harmful to health. The price of tobacco doubles instantly due to excise duty. This is a very effective public health measure.<\/p>\n\n\n\n<div class=\"block-infos has-icon block-infos--warning\">\n  <p class=\"block-infos__title\">\n    <svg class=\"block-infos__icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M10.29 3.86L1.82 18a2 2 0 0 0 1.71 3h16.94a2 2 0 0 0 1.71-3L13.71 3.86a2 2 0 0 0-3.42 0z\"\/><line x1=\"12\" y1=\"9\" x2=\"12\" y2=\"13\"\/><line x1=\"12\" y1=\"17\" x2=\"12.01\" y2=\"17\"\/><\/svg>\n    <strong>Excise Duty Focus<\/strong>\n  <\/p>\n  <p><strong>Tobacco:<\/strong> 100 % | <strong>Energy and sugary drinks<\/strong> 50 % | <strong>Alcohol<\/strong> 50 %<\/p>\n<\/div>\n\n\n\n<p>Energy and sugary drinks are also covered by this scheme. The tax of 50 % is directly incorporated into the price displayed in stores.<\/p>\n\n\n\n<p>Alcohol remains taxed at 50 %. However, the personal consumption licence recently became free for residents.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"les-frais-de-transfert-immobilier-4-du-prix-de-vente\"><strong>Property transfer fees: 4% of the sale price<\/strong><\/h3>\n\n\n\n<p>When making a purchase, you must pay fees to the Dubai Land Department. To do well <a href=\"https:\/\/www.clemenceaugroup.com\/en\/investing-in-property-in-dubai\/\">Invest in Dubai real estate<\/a>, anticipate this mandatory administrative deduction from the total price.<\/p>\n\n\n\n<p>These 4 % are due per transaction realised. Usually, the buyer pays the full amount, despite the theoretical rule of sharing. This is a significant fixed acquisition cost.<\/p>\n\n\n\n<p>There is no recurring annual property tax after this initial purchase. This is a major advantage for business investors.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"la-taxe-municipale-et-la-housing-fee-pour-les-locataires-et-proprietaires\"><strong>The municipal tax and housing fee for tenants and owners<\/strong><\/h3>\n\n\n\n<p>Tenants pay 5% of their annual rent. This fee is smoothed over the water and electricity bills. This is the local \u00abHousing Fee\u00bb.<\/p>\n\n\n\n<p>Owner-occupiers are also being called upon to contribute. The calculation is based on the market rental value. DEWA collects these funds automatically.<\/p>\n\n\n\n<p><em>These municipal fees finance the city's world-class infrastructure and impeccable cleanliness, thus justifying their systematic collection.<\/em><\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"taxes-hotelieres-et-de-sejour-ce-que-paient-touristes-et-residents\"><strong>Hotel and tourist taxes: what tourists and residents pay<\/strong><\/h3>\n\n\n\n<p>Hotel nights include several layers of charges. Between the tourist tax and municipal fees, the bill quickly adds up. Count on approximately 20 to 27 % extra.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Type of tax<\/td><td>Rates<\/td><td>Application<\/td><\/tr><tr><td>Tourist tax<\/td><td>7% to 10%<\/td><td>Hotel overnight stays<\/td><\/tr><tr><td>Council tax<\/td><td>7%<\/td><td>Hotel services<\/td><\/tr><tr><td>Service charges<\/td><td>10%<\/td><td>Tourist establishments<\/td><\/tr><tr><td>VAT<\/td><td>5%<\/td><td>Total bill<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>Residents also pay these taxes during their \u00abstaycations\u00bb. No exceptions are made for Emirates ID holders. It is a universal rule.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"securiser-sa-residence-fiscale-et-eviter-le-fisc-francais\"><strong>Securing one's tax residency and avoiding the French tax authorities<\/strong><\/h2>\n\n\n\n<p>Setting up in Dubai is one thing, but proving you are no longer a French resident is quite another, and far more complex.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"les-criteres-reels-pour-obtenir-le-certificat-de-residence\"><strong>The actual criteria for obtaining a residency certificate<\/strong><\/h3>\n\n\n\n<p>Obtaining a Tax Residency Certificate (TRC) is a major step. This official document proves your connection to the Emirates. It is issued by the Federal Tax Authority after analysis.<\/p>\n\n\n\n<p>Forget the strict 183-day rule. For local authorities, 90 days of physical presence often suffices under certain conditions. This is flexibility that is appreciated by mobile entrepreneurs.<\/p>\n\n\n\n<p>Check out our guide to <a href=\"https:\/\/www.clemenceaugroup.com\/en\/tax-residence-in-dubai\/\">tax residence in dubai<\/a>. Find out quickly.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"comment-la-convention-fiscale-protege-vos-actifs\"><strong>How the tax convention protects your assets<\/strong><\/h3>\n\n\n\n<p>The agreement between France and the Emirates needs to be analysed. This convention avoids double taxation. It precisely defines where you should pay your taxes according to your situation.<\/p>\n\n\n\n<p>Read the details of the <a href=\"https:\/\/www.clemenceaugroup.com\/en\/tax-treaty-france-euae\/\">tax treaty france euae<\/a>. This is your legal protection against Bercy. It secures your worldwide income long-term.<\/p>\n\n\n\n<p>The main home criterion remains decisive. Therefore, be very careful.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"gerer-l-exit-tax-et-la-rupture-des-liens-avec-la-france\"><strong>Managing Exit Tax and Severing Ties with France<\/strong><\/h3>\n\n\n\n<p>Large fortunes must anticipate Exit Tax. If your shares are worth more than 800,000 euros, you are concerned. It is a real financial obstacle when leaving.<\/p>\n\n\n\n<p>Close your non-essential bank accounts in France. You must also cancel your subscriptions and insurance. The termination must be total and documented for the tax authorities.<\/p>\n\n\n\n<p>Consult a tax expert before you leave. It's a safety measure.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"obligations-fiscales-en-france-apres-votre-depart-a-dubai\"><strong>Tax obligations in France after moving to Dubai<\/strong><\/h2>\n\n\n\n<p>Leaving the Hexagon does not mean disappearing off the radar of the French tax administration, especially if you retain interests in the country.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"la-declaration-de-depart-le-formulaire-2042-nr-et-ses-obligations\"><strong>The initial declaration: form 2042-NR and its obligations<\/strong><\/h3>\n\n\n\n<p>Form 2042-NR is essential for your expatriation. This specific declaration for non-residents splits your income between the French period and your new life in the Emirates.<\/p>\n\n\n\n<p>You must inform your tax office as soon as you move abroad. Keeping a correspondence address in France greatly simplifies your administrative exchanges. This is an essential step for your peace of mind.<\/p>\n\n\n\n<p>Income received after your departure is no longer taxable in France, with notable exceptions. This only concerns your foreign-source gains. Please ensure the accuracy of your declared figures.<\/p>\n\n\n\n<div class=\"block-infos has-icon block-infos--tip\">\n  <p class=\"block-infos__title\">\n    <svg class=\"block-infos__icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M9 18h6\"\/><path d=\"M10 22h4\"\/><path d=\"M12 2a7 7 0 0 0-4 12.7c.6.5 1 1.2 1 2V17h6v-.3c0-.8.4-1.5 1-2A7 7 0 0 0 12 2z\"\/><\/svg>\n    <strong>Good to know<\/strong>\n  <\/p>\n  <p>Le <strong>Non-resident Individuals Tax Office<\/strong> at Noisy-le-Grand is your single point of contact to manage these formalities after your departure.<\/p>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"lexit-tax-qui-est-concerne-et-comment-la-gerer\"><strong>The exit tax: who is concerned and how to manage it?<\/strong><\/h3>\n\n\n\n<p>Exit tax targets households holding more than 50 % of shares in a company. If your stake reaches this threshold, the tax authorities calculate the tax on your unrealised latent capital gains.<\/p>\n\n\n\n<p>Payment deferral to the Emirates is not automatic, unlike departures to the European Union. You will often have to provide solid financial guarantees to the tax authorities. This procedure proves to be technical and demanding.<\/p>\n\n\n\n<p>This tax is eventually entirely abolished after 15 years of residence outside France. It is a long-term commitment for the entrepreneur. An early return could trigger the immediate exigibility of this tax.<\/p>\n\n\n\n<div class=\"block-infos has-icon block-infos--warning\">\n  <p class=\"block-infos__title\">\n    <svg class=\"block-infos__icon\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewbox=\"0 0 24 24\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2\" stroke-linecap=\"round\" stroke-linejoin=\"round\"><path d=\"M10.29 3.86L1.82 18a2 2 0 0 0 1.71 3h16.94a2 2 0 0 0 1.71-3L13.71 3.86a2 2 0 0 0-3.42 0z\"\/><line x1=\"12\" y1=\"9\" x2=\"12\" y2=\"13\"\/><line x1=\"12\" y1=\"17\" x2=\"12.01\" y2=\"17\"\/><\/svg>\n    <strong>Information<\/strong>\n  <\/p>\n  <p>L\u2019<strong>Exit Tax<\/strong> only fades completely after <strong>15 years of expatriation<\/strong> ; An early repayment reactivates the tax payment obligation.<\/p>\n<\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"lifi-residuel-vous-restez-redevable-sur-vos-biens-immobiliers-en-france\"><strong>Residual property wealth tax: you remain liable on your real estate in France<\/strong><\/h3>\n\n\n\n<p>The Wealth Tax on Real Estate crosses borders with you. Your real estate assets located on French soil remain taxable. The trigger threshold remains set at 1.3 million euros.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table class=\"has-fixed-layout\"><tbody><tr><td>Type of assets liable to IFI<\/td><\/tr><tr><td>Apartments to rent<\/td><\/tr><tr><td>Second homes<\/td><\/tr><tr><td>SCPI Shares<\/td><\/tr><tr><td>Building plots<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p>The debts directly linked to these assets are fortunately deductible from your tax base. An outstanding mortgage loan mechanically reduces your taxable base. This is an effective lever for limiting IFI.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"declarer-ses-comptes-bancaires-etrangers-obligation-maintenue\"><strong>Declare your foreign bank accounts: obligation maintained<\/strong><\/h3>\n\n\n\n<p>You must declare any accounts opened outside of France using form 3916. This obligation applies even if the account does not generate any income. Transparency is the absolute rule here.<\/p>\n\n\n\n<p>Omissions are costly as fixed penalties are particularly high per undeclared account. The automatic exchange of information between states renders any concealment futile. Therefore, be perfectly rigorous in your declarations.<\/p>\n\n\n\n<p>This rule also covers your accounts with neo-banks and crypto platforms. If the entity is domiciled outside of France, it falls within the scope of declaration. Modern investors need to redouble their vigilance.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"revenus-de-source-francaise-loyers-dividendes-de-societes-fr\"><strong>Income from French sources (rent, dividends from French companies)<\/strong><\/h3>\n\n\n\n<p>Vos loyers per\u00e7us en France restent soumis \u00e0 l\u2019imp\u00f4t national. Ils sont tax\u00e9s selon le bar\u00e8me des non-r\u00e9sidents, avec un taux minimum. Ce pr\u00e9l\u00e8vement oscille g\u00e9n\u00e9ralement entre 20 % et 30 %.<\/p>\n\n\n\n<p>Regarding dividends from French companies, your bank applies withholding tax. Thanks to the tax treaty, the rate is often limited to 12.8 %. This deduction is final and settles the tax liability.<\/p>\n\n\n\n<p><em>Holding assets in France involves hybrid tax management, requiring perfect coordination between your French and Emirati advisors to optimise your cash flow.<\/em><\/p>\n\n\n\n<p>Mastering taxation in Dubai requires combining the absence of personal taxation with new accounting obligations related to corporate tax. Secure your tax residency now and validate your arrangements with an expert to protect your earnings. Turn this financial peace of mind into a lever for sustainable growth for your wealth.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"faq\"><strong>FAQ<\/strong><\/h2>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list\">\n<div id=\"faq-question-1776167152980\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\"><strong>Is it true that there is no income tax in Dubai for individuals?<\/strong><\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Absolutely. For tax residents, gross salary corresponds exactly to the net salary paid into your bank account. The United Arab Emirates does not apply any personal income tax, whether it be on your salary, dividends, or even your capital gains from real estate and movable property.<\/p>\n<p>This absence of levies also extends to wealth, as there is neither a wealth tax (ISF) nor inheritance tax. It is an environment designed to foster capital accumulation and attract international talent by offering them complete financial freedom on their personal earnings.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1776167160995\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\"><strong>What are the new rules regarding corporation tax since 2024?<\/strong><\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Since 1 January 2024, a Corporate Tax of 9 % has been introduced for companies whose net profits exceed AED 375,000. Below this threshold, the rate remains at 0 % in order to preserve the competitiveness of small structures and freelancers.<\/p>\n<p>Good to know: Until December 2026, the \u00abSmall Business Relief\u00bb scheme allows businesses with a turnover of less than AED 3 million to benefit from a full exemption, provided they apply for it. This offers an ideal transition period to stabilise your business without immediate tax pressure.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1776167169945\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\"><strong>How does the 5% % VAT work on everyday expenses?<\/strong><\/h3>\n<div class=\"rank-math-answer\">\n\n<p>La TVA est fix\u00e9e \u00e0 un taux unique et r\u00e9duit de 5 % sur la majorit\u00e9 des biens et services consomm\u00e9s localement, comme la restauration ou le shopping. Certains secteurs strat\u00e9giques comme la sant\u00e9, l\u2019\u00e9ducation et les transports publics en sont toutefois exon\u00e9r\u00e9s pour limiter l\u2019impact sur le co\u00fbt de la vie.<\/p>\n<p>For entrepreneurs, VAT registration becomes mandatory once your local turnover reaches AED 375,000. If you primarily invoice clients outside the Emirates, your services are generally taxed at 0 %, which represents a major competitive advantage for export businesses.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1776167185544\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\"><strong>What are the criteria for being recognised as a tax resident in the Emirates?<\/strong><\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Tax residency is no longer based solely on the number of days spent in the territory. You can obtain a Tax Residency Certificate (TRC) if you are physically resident in the Emirates for at least 90 days, provided you have a permanent home there and carry out professional or commercial activity there.<\/p>\n<p>Alternatively, a presence of 183 days over a 12-month period automatically validates this status. The tax authority now analyses your \u00abcentre of vital interests\u00bb to ensure your link with Dubai is substantial, which greatly facilitates your dealings with foreign administrations and the application of tax treaties.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1776167195528\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question\"><strong>What tax obligations do I still need to comply with in France?<\/strong><\/h3>\n<div class=\"rank-math-answer\">\n\n<p>Even as an expatriate, you remain liable for tax in France on your income of French source, such as property rental income or dividends from French companies. The French Real Estate Wealth Tax (IFI) also continues to apply if the value of your property assets located in France exceeds 1.3 million euros.<\/p>\n<p>It is imperative to declare your bank accounts opened in Dubai via form 3916 and to report your departure to the French tax authorities with form 2042-NR. A clear break with your economic and personal ties to France is essential to prevent the French administration from challenging your new tax residence.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>Duba\u00ef maintient une fiscalit\u00e9 nulle sur les revenus personnels, les dividendes et les successions pour les r\u00e9sidents, favorisant une accumulation maximale du patrimoine. Cette strat\u00e9gie attire les capitaux mondiaux, bien qu&rsquo;un imp\u00f4t sur les soci\u00e9t\u00e9s de 9 % s&rsquo;applique d\u00e9sormais au-del\u00e0 de 375 000 AED de b\u00e9n\u00e9fices. Une pr\u00e9sence physique de 90 jours suffit souvent [&hellip;]<\/p>\n","protected":false},"author":6,"featured_media":7005,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[1],"tags":[],"type-d039article":[],"class_list":["post-6952","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"_links":{"self":[{"href":"https:\/\/www.clemenceaugroup.com\/en\/wp-json\/wp\/v2\/posts\/6952","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.clemenceaugroup.com\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.clemenceaugroup.com\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.clemenceaugroup.com\/en\/wp-json\/wp\/v2\/users\/6"}],"replies":[{"embeddable":true,"href":"https:\/\/www.clemenceaugroup.com\/en\/wp-json\/wp\/v2\/comments?post=6952"}],"version-history":[{"count":4,"href":"https:\/\/www.clemenceaugroup.com\/en\/wp-json\/wp\/v2\/posts\/6952\/revisions"}],"predecessor-version":[{"id":7006,"href":"https:\/\/www.clemenceaugroup.com\/en\/wp-json\/wp\/v2\/posts\/6952\/revisions\/7006"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.clemenceaugroup.com\/en\/wp-json\/wp\/v2\/media\/7005"}],"wp:attachment":[{"href":"https:\/\/www.clemenceaugroup.com\/en\/wp-json\/wp\/v2\/media?parent=6952"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.clemenceaugroup.com\/en\/wp-json\/wp\/v2\/categories?post=6952"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.clemenceaugroup.com\/en\/wp-json\/wp\/v2\/tags?post=6952"},{"taxonomy":"type-d039article","embeddable":true,"href":"https:\/\/www.clemenceaugroup.com\/en\/wp-json\/wp\/v2\/type-d039article?post=6952"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}