[{"data":1,"prerenderedAt":1252},["ShallowReactive",2],{"compare-pair-brazil-vs-uae":3,"compare-brazil-uae":97},{"kind":4,"page":5},"article",{"id":6,"title":7,"bestForA":8,"bestForB":12,"body":16,"countryA":36,"countryASlug":37,"countryB":38,"countryBSlug":39,"description":22,"excerpt":40,"extension":41,"extraRows":42,"faqs":50,"flagA":60,"flagB":61,"heroImage":62,"lastUpdated":63,"meta":64,"metaDescription":65,"metaTitle":66,"navigation":67,"path":68,"relatedCompares":69,"seo":76,"stem":77,"verdict":78,"winners":82,"__hash__":96},"compare\u002Fcompare\u002Fbrazil-vs-uae.md","Brazil vs UAE taxes",[9,10,11],"Companies that need Brazilian customers or plants","Residents using Simples Nacional where they actually qualify","Families already in Brazil who will not cease residence",[13,14,15],"Mobile high earners who can obtain a UAE visa","Holding companies that can show UAE management","Investors who want 0% personal CGT",{"type":17,"value":18,"toc":32},"minimark",[19,23,26,29],[20,21,22],"p",{},"Brazil is a high-complexity jurisdiction whose 27.5% personal top rate is only the first line. Residents are taxed on worldwide income. From 2026, monthly relief can zero tax on taxable income up to BRL 5,000, phasing out by BRL 7,350, and a new annual minimum-tax regime starts from the 2027 filing exercise for 2026 income above BRL 600,000. Companies usually combine IRPJ and CSLL into a 24% to 34%+ burden, unless they qualify for Simples Nacional or presumed profit. Individual capital gains on many assets are 15% to 22.5%. Dividend withholding is generally 10% under the 2026 rules. ITCMD is state-set, up to 8%. There is no enacted annual net wealth tax.",[20,24,25],{},"The UAE has 0% personal income tax, 0% personal CGT, 0% wealth tax, 0% inheritance tax, 0% to 9% federal corporate tax, and 5% VAT. For a mobile founder, that is a short, low stack.",[20,27,28],{},"The constraint is Brazilian complexity and the consumption-tax transition, not a 2.5-point gap versus some other Latin American PIT. PIS, Cofins, IPI, ICMS, ISS, IOF and sector contributions can all attach to the same supply chain. 2026 is a CBS 0.9% and IBS 0.1% test year inside a reform through 2033; those test-year rates are not the final unified VAT. A UAE 9% CIT and 5% VAT model is simpler even before you count Brazilian payroll and municipal tax.",[20,30,31],{},"Choose the UAE if 0% PIT and 9% CIT are the reason to move and you can hold a visa with substance. Choose Brazil when the revenue is Brazilian and you will staff federal, state and municipal compliance, including 10% dividend WHT. Brazilian tax residence can arise from permanent residence, certain visas, or 184 days in a twelve-month period, and leaving without the required definitive-departure communication can preserve residence for the first twelve months. A Dubai company on a slide deck does not cut that cord.",{"title":33,"searchDepth":34,"depth":34,"links":35},"",2,[],"Brazil","brazil","UAE","uae",null,"md",[43,47],{"label":44,"valueA":45,"valueB":46},"Dividend withholding","10% under 2026 rules","0%",{"label":48,"valueA":49,"valueB":46},"Inheritance \u002F gift","ITCMD, state-set, up to 8%",[51,54,57],{"question":52,"answer":53},"Is Brazil or the UAE better for tax?","The UAE is better on personal income tax, corporate tax, capital gains, VAT and inheritance tax. Brazil is the large-market choice, not the low-complexity choice.",{"question":55,"answer":56},"Is Brazil's 27.5% rate the whole story?","No. Payroll, corporate profit tax, state and municipal taxes, 10% dividend withholding and the consumption-tax transition can all raise the real burden well above the personal headline.",{"question":58,"answer":59},"Does a UAE company stop Brazilian tax?","Not if you remain a Brazilian tax resident or keep Brazilian-source income, a local entity or a PE. Residence can arise from certain visas or 184 days in a twelve-month period, and leaving without the required departure communication can preserve residence.","🇧🇷","🇦🇪","\u002Fimages\u002Fcorp-card-bg.jpg","September 2026",{},"Brazil vs UAE tax comparison for 2026. Compare 27.5% PIT, 24%–34%+ CIT, 10% dividend WHT and VAT reform with the UAE's 0% PIT, 0%\u002F9% CIT and 5% VAT.","Brazil vs UAE taxes (2026): complexity vs 0% PIT and 9% CIT",true,"\u002Fcompare\u002Fbrazil-vs-uae",[70,73],{"title":71,"path":72},"Brazil vs Portugal","\u002Fcompare\u002Fbrazil-vs-portugal",{"title":74,"path":75},"Portugal vs UAE","\u002Fcompare\u002Fportugal-vs-uae",{"title":7,"description":22},"compare\u002Fbrazil-vs-uae",[79,80,81],"The UAE is the simpler and lighter tax base. It has 0% personal income tax, no general personal CGT, and 0% to 9% federal corporate tax. Brazil's personal scale is 0% to 27.5%, companies often bear 24% to 34%+ of IRPJ and CSLL, and 2026 dividend withholding is generally 10%.","The non-rate constraint is complexity and the consumption-tax transition, not Brazil's 27.5% headline. Federal income tax, payroll charges, state ICMS, municipal ISS and the 2026 CBS\u002FIBS test year can all apply to the same business. The UAE's 9% company tax and 5% VAT are a short list by comparison.","Choose the UAE if 0% PIT and a 9% CIT ceiling are the goal and you can hold a visa with substance. Choose Brazil when the domestic market is the business, and treat 10% dividend WHT, ITCMD up to 8%, and consumption reform as operating facts rather than as footnotes.",[83,87,90,93],{"taxType":84,"winner":85,"note":86},"Personal income tax","B","The UAE has 0% personal income tax; Brazil's headline top rate is 27.5%.",{"taxType":88,"winner":85,"note":89},"Corporate tax","The UAE's 0% to 9% federal corporate tax is below Brazil's typical 24% to 34%+ IRPJ and CSLL combination.",{"taxType":91,"winner":85,"note":92},"Capital gains tax","The UAE has no general personal CGT; Brazil generally taxes individual asset gains at 15% to 22.5%.",{"taxType":94,"winner":85,"note":95},"VAT \u002F consumption tax","UAE VAT is 5%; Brazil is in a 2026 CBS\u002FIBS test year while ICMS, ISS, IPI, PIS and Cofins still apply.","KXatRIYbL_eKU0s5sfbEnFKwcREohQGsbbZLLAuKPdo",{"a":98,"b":738},{"index":99,"details":211},{"id":100,"title":101,"bestFor":102,"body":108,"country":36,"countryFacts":115,"countrySlug":37,"description":112,"excerpt":40,"extension":41,"faqs":121,"flag":60,"heroImage":40,"howItWorks":131,"lastUpdated":136,"meta":137,"metaDescription":138,"metaTitle":139,"navigation":67,"otherTaxes":140,"pageType":163,"path":164,"relatedFormations":165,"relatedGuides":166,"seo":167,"stem":168,"summaryCards":169,"taxBracketSections":188,"taxBrackets":189,"taxRates":190,"taxSlug":40,"taxType":40,"visas":204,"watchOut":205,"__hash__":210},"taxes\u002Fcountry\u002Fbrazil\u002Findex.md","Taxes in Brazil",[103,104,105,106,107],"Local operating businesses","Large domestic market access","Founders with Brazilian substance","Investors who model state and municipal taxes","Regional groups with treaty advice",{"type":17,"value":109,"toc":113},[110],[20,111,112],{},"Brazil is a large-market jurisdiction where the tax answer depends on residence, entity regime, state, municipality and transaction type. The headline personal rate is only one part of the calculation; the 2026 dividend changes and the long consumption-tax transition make current-year timing especially important.",{"title":33,"searchDepth":34,"depth":34,"links":114},[],{"region":116,"currency":117,"taxTreaties":118,"euBlacklist":119,"fatfStatus":120},"South America","BRL","30+","No","FATF member",[122,125,128],{"question":123,"answer":124},"Is Brazil a high-tax country?","Brazil is better described as a high-complexity, high-consumption-tax jurisdiction. The personal top rate is 27.5%, but payroll, corporate, state, municipal and indirect taxes can materially increase the effective burden.",{"question":126,"answer":127},"Does Brazil have a wealth tax?","Brazil has no enacted annual net wealth tax. The Constitution permits an Imposto sobre Grandes Fortunas, but it has not been implemented; property, vehicle, income and transaction taxes still apply.",{"question":129,"answer":130},"Are Brazilian dividends still tax-free?","Not generally from 2026. Domestic dividends above BRL 50,000 in a month from the same company to the same Brazilian-resident individual can face 10% withholding, and dividends sent abroad are generally subject to 10% withholding under the new rules.",[132,133,134,135],"Brazil taxes residents on worldwide income and non-residents on Brazilian-source income. Residence can arise from permanent residence, certain visas or 184 days in Brazil within a twelve-month period, while leaving without the required definitive-departure communication can preserve residence for the first twelve months.","Personal income tax is progressive up to 27.5%. From 2026, the statutory monthly table remains 0% to 27.5%, but a separate reduction makes tax zero for taxable monthly income up to BRL 5,000 and phases out by BRL 7,350. A new annual minimum-tax regime starts from the 2027 filing exercise for 2026 income above BRL 600,000.","Companies usually choose real profit, presumed profit or, if eligible, Simples Nacional. The general IRPJ rate is 15% plus a 10% surcharge over BRL 20,000 of monthly taxable profit, and most companies also pay 9% CSLL. Simples Nacional can combine several federal, state and municipal taxes for eligible micro and small businesses.","Brazil has several layers of consumption and payroll taxation. PIS and Cofins, IPI, ICMS, ISS, IOF, import taxes and sector contributions such as CIDE-combustíveis can all matter. The 2026 test year for CBS at 0.9% and IBS at 0.1% sits inside a transition that runs through 2033.","August 2026",{},"Brazil tax overview for expats, founders and investors. Compare 2026 income tax, corporate tax, capital gains, dividends, inheritance tax, wealth tax and consumption-tax reform.","Taxes in Brazil: income, corporate, capital gains and dividend tax (2026)",[141,145,149,153,156,159],{"title":142,"slug":143,"icon":144},"Income tax","income-tax","💼",{"title":146,"slug":147,"icon":148},"Wealth tax","wealth-tax","💰",{"title":150,"slug":151,"icon":152},"Inheritance tax","inheritance-tax","🏛️",{"title":91,"slug":154,"icon":155},"capital-gains-tax","📈",{"title":88,"slug":157,"icon":158},"corporate-tax","🏢",{"title":160,"slug":161,"icon":162},"Dividend tax","dividend-tax","💸","country","\u002Fcountry\u002Fbrazil",[],[],{"title":101,"description":112},"country\u002Fbrazil\u002Findex",[170,173,175,178,181,184],{"label":142,"value":171,"note":172},"0% - 27.5%","2026 relief up to BRL 5,000\u002Fmonth",{"label":146,"value":46,"note":174},"No enacted annual net-worth tax",{"label":88,"value":176,"note":177},"24% - 34%+","IRPJ plus CSLL for most companies",{"label":91,"value":179,"note":180},"15% - 22.5%","Listed shares use separate rates",{"label":160,"value":182,"note":183},"10%","Key 2026 withholding rules",{"label":185,"value":186,"note":187},"Consumption tax","Transition","CBS and IBS test in 2026",[],[],[191,193,195,197,198,201],{"label":84,"value":171,"badge":192},"Progressive",{"label":194,"value":176},"Corporate profit tax",{"label":196,"value":179},"Capital gains",{"label":44,"value":182},{"label":199,"value":200},"ITCMD inheritance and gift tax","State-set, up to 8%",{"label":202,"value":203},"Consumption taxes","ICMS \u002F ISS \u002F IPI \u002F PIS \u002F Cofins",[],[206,207,208,209],"Brazil is not a simple flat-tax jurisdiction. Federal income tax, social contributions, payroll charges and state and municipal taxes can all apply to the same business or transaction.","The 2026 dividend rules changed the historic assumption that Brazilian dividends were always tax-free. Check the payer, recipient residence, monthly threshold, profit year and any pre-2026 approval before distributing cash.","The consumption reform is phased in through 2033. A rate quoted for CBS or IBS in 2026 is a test-year rate, not the final unified VAT rate that will apply after the transition.","Brazilian tax residence, foreign-company rules, controlled foreign income, exchange-rate calculations and treaty relief need to be reviewed together for mobile founders and investors.","dy432dNHa8ya6JK1PtlHvfk8198XTpPf318u4vfNDtg",{"income-tax":212,"corporate-tax":326,"capital-gains-tax":413,"dividend-tax":499,"wealth-tax":580,"inheritance-tax":658},{"id":213,"title":214,"bestFor":215,"body":221,"country":36,"countryFacts":228,"countrySlug":37,"description":225,"excerpt":40,"extension":41,"faqs":229,"flag":60,"heroImage":40,"howItWorks":239,"lastUpdated":136,"meta":244,"metaDescription":245,"metaTitle":246,"navigation":67,"otherTaxes":247,"pageType":253,"path":254,"relatedFormations":255,"relatedGuides":256,"seo":257,"stem":258,"summaryCards":259,"taxBracketSections":274,"taxBrackets":275,"taxRates":303,"taxSlug":143,"taxType":142,"visas":319,"watchOut":320,"__hash__":325},"taxes\u002Fcountry\u002Fbrazil\u002Fincome-tax.md","Income tax in Brazil",[216,217,218,219,220],"Employees","Expats becoming residents","Contractors","High earners","Brazilian founders taking salary",{"type":17,"value":222,"toc":226},[223],[20,224,225],{},"Brazilian income tax is progressive, but 2026 introduced a meaningful second layer of analysis. Employees and founders need to model the monthly table, the new reduction, INSS and the annual high-income minimum tax together.",{"title":33,"searchDepth":34,"depth":34,"links":227},[],{"region":116,"currency":117,"taxTreaties":118,"euBlacklist":119,"fatfStatus":120},[230,233,236],{"question":231,"answer":232},"What is Brazil's top personal income-tax rate?","The top statutory personal income-tax rate is 27.5%. Social security, withholding mechanics and the new annual high-income minimum-tax calculation are separate parts of the overall burden.",{"question":234,"answer":235},"Is income up to BRL 5,000 tax-free in Brazil?","For 2026 taxable monthly income, the Law 15.270 reduction can reduce the calculated IRPF to zero up to BRL 5,000. It is a tax reduction layered on top of the statutory progressive table, not a replacement for filing and reporting rules.",{"question":237,"answer":238},"When does Brazil's high-income minimum tax apply?","It starts from the 2027 filing exercise for calendar-year 2026 income when the individual's total annual income exceeds BRL 600,000. The minimum rate rises linearly to 10% at BRL 1.2 million, with exclusions and credits.",[240,241,242,243],"Brazilian tax residents generally report worldwide income, while non-residents are taxed through withholding or definitive taxation on Brazilian-source income. A temporary entrant can become resident after 184 days in Brazil within a twelve-month period, unless permanent residence or employment creates residence earlier.","The monthly 2026 IRPF table applies 0%, 7.5%, 15%, 22.5% and 27.5% rates to the tax base. Deductions, dependants and the simplified discount affect the taxable base, while the separate Law 15.270 reduction makes tax zero for taxable monthly income up to BRL 5,000 and phases out between BRL 5,000.01 and BRL 7,350.","The annual table shown below applies to calendar-year 2026 income reported in the 2027 filing exercise. A separate minimum-tax calculation applies when total annual income exceeds BRL 600,000, reaching a 10% minimum rate at BRL 1.2 million, subject to statutory exclusions, tax credits and the dividend redutor rules.","Employment income also carries social security costs. For employees in 2026, INSS uses progressive rates from 7.5% to 14% up to the BRL 8,475.55 contribution ceiling; employers generally have a separate 20% payroll contribution before other payroll charges.",{},"Brazil income tax guide for expats and employees. See the 2026 progressive brackets, BRL 5,000 monthly relief, 184-day residence rule and high-income minimum tax.","Brazil income tax: 2026 rates, brackets and residence rules",[248,249,250,251,252],{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":91,"slug":154,"icon":155},{"title":88,"slug":157,"icon":158},{"title":160,"slug":161,"icon":162},"tax","\u002Fcountry\u002Fbrazil\u002Fincome-tax",[],[],{"title":214,"description":225},"country\u002Fbrazil\u002Fincome-tax",[260,262,266,270],{"label":84,"value":171,"note":261},"Progressive statutory table",{"label":263,"value":264,"note":265},"2026 monthly relief","BRL 5,000","Tax reduced to zero up to this income",{"label":267,"value":268,"note":269},"High-income minimum tax","0% - 10%","Above BRL 600,000 annual income",{"label":271,"value":272,"note":273},"Tax residence trigger","184 days","One route for temporary entrants",[],[276,279,283,287,291,295,299],{"band":277,"rate":46,"note":278},"Up to BRL 2,428.80 monthly","Statutory monthly table",{"band":280,"rate":281,"note":282},"BRL 2,428.81 to BRL 2,826.65 monthly","7.5%","Deduction of BRL 182.16",{"band":284,"rate":285,"note":286},"BRL 2,826.66 to BRL 3,751.05 monthly","15%","Deduction of BRL 394.16",{"band":288,"rate":289,"note":290},"BRL 3,751.06 to BRL 4,664.68 monthly","22.5%","Deduction of BRL 675.49",{"band":292,"rate":293,"note":294},"Above BRL 4,664.68 monthly","27.5%","Deduction of BRL 908.73",{"band":296,"rate":297,"note":298},"Up to BRL 60,000 annual taxable income","Reduction to zero","Annual reduction for 2026 income",{"band":300,"rate":301,"note":302},"BRL 60,000.01 to BRL 88,200 annual taxable income","Phased reduction","Annual relief ends at BRL 88,200",[304,308,310,312,314,317],{"label":305,"value":306,"badge":307},"Monthly tax-free band","Up to BRL 2,428.80","2026 table",{"label":309,"value":281},"Monthly entry rate",{"label":311,"value":293},"Top marginal rate",{"label":313,"value":264},"Monthly full-relief threshold",{"label":315,"value":316},"Annual minimum-tax threshold","BRL 600,000",{"label":318,"value":182},"Annual minimum-tax top rate",[],[321,322,323,324],"The statutory monthly zero band is not the same as the 2026 full-relief threshold. The table begins with a BRL 2,428.80 band, but the Law 15.270 reduction can eliminate tax up to BRL 5,000 of taxable monthly income.","The BRL 600,000 annual threshold measures a broad income base and is not simply the amount of salary shown in a payslip. Exclusions and credits must be tested under the high-income rules.","A person leaving Brazil should file the definitive-departure communication and return correctly. Without it, the rules can preserve Brazilian residence during the first twelve months of absence.","Foreign income, exchange-rate conversion, controlled entities and dividends can create separate reporting or minimum-tax consequences even when the foreign country already withheld tax.","5IIYpS_c1RpgtT9zzfCkaZ6vEI0eX64npLpc5zcEQLE",{"id":327,"title":328,"bestFor":329,"body":335,"country":36,"countryFacts":342,"countrySlug":37,"description":339,"excerpt":40,"extension":41,"faqs":343,"flag":60,"heroImage":40,"howItWorks":353,"lastUpdated":136,"meta":359,"metaDescription":360,"metaTitle":361,"navigation":67,"otherTaxes":362,"pageType":253,"path":368,"relatedFormations":369,"relatedGuides":370,"seo":371,"stem":372,"summaryCards":373,"taxBracketSections":388,"taxBrackets":389,"taxRates":390,"taxSlug":157,"taxType":88,"visas":406,"watchOut":407,"__hash__":412},"taxes\u002Fcountry\u002Fbrazil\u002Fcorporate-tax.md","Corporate tax in Brazil",[330,331,332,333,334],"Operating companies","Brazilian employers","Regional groups","Founders with local substance","Eligible micro and small businesses",{"type":17,"value":336,"toc":340},[337],[20,338,339],{},"Brazilian corporate tax is a layered compliance system. A serious estimate starts with the entity's profit regime and sector, then adds payroll, consumption, state, municipal and cross-border taxes rather than relying on the 15% IRPJ headline.",{"title":33,"searchDepth":34,"depth":34,"links":341},[],{"region":116,"currency":117,"taxTreaties":118,"euBlacklist":119,"fatfStatus":120},[344,347,350],{"question":345,"answer":346},"What is the corporate tax rate in Brazil?","Most companies face 15% IRPJ plus a 10% additional charge on monthly taxable profit above BRL 20,000, together with 9% CSLL. That produces a common nominal burden of 24% to 34% before other taxes.",{"question":348,"answer":349},"Is Brazil's corporate tax really 34%?","It can be the common nominal maximum for ordinary companies once the IRPJ surcharge applies, but the effective result depends on lucro real, presumed profit, Simples Nacional, sector-specific CSLL and the wider federal, state, municipal and payroll system.",{"question":351,"answer":352},"Can a small Brazilian business use one tax payment?","Eligible micro and small businesses may opt for Simples Nacional, which combines several taxes in a unified payment. Eligibility, activity, revenue and state or municipal sublimites must be checked first.",[354,355,356,357,358],"Brazilian companies can generally be taxed under lucro real, lucro presumido or lucro arbitrado. The choice changes the base, compliance and cash flow; it is not just a choice between headline rates.","IRPJ is 15% on taxable profit, with a 10% additional charge on the portion exceeding BRL 20,000 per month of the relevant assessment period. Most non-financial companies also pay 9% CSLL, producing a common nominal combination of 24% below the surcharge threshold and up to 34% once the surcharge applies.","Financial, insurance and other regulated sectors can have higher CSLL rates or special bases. Large multinational groups may also face Brazil's domestic minimum top-up tax under the Pillar Two rules, while 2026 legislation changed some financial and betting-sector contribution rules.","Eligible micro and small companies can use Simples Nacional, a unified regime that can combine IRPJ, CSLL, PIS\u002FPasep, Cofins, IPI, ICMS, ISS and the employer social-security contribution in one payment. Its rates depend on activity and accumulated revenue, so it is not a universal low-rate substitute for ordinary corporate tax.","Corporate tax sits beside PIS and Cofins, IPI, ICMS, ISS, IOF, import taxes, payroll contributions, municipal fees and transfer pricing or withholding rules. The consumption reform begins its test year in 2026 and is scheduled to replace parts of the current system progressively through 2033.",{},"Brazil corporate tax guide for companies and founders. See 15% IRPJ, the 10% surcharge, 9% CSLL, Simples Nacional, payroll taxes and consumption reform.","Brazil corporate tax: IRPJ, CSLL and company rates (2026)",[363,364,365,366,367],{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":91,"slug":154,"icon":155},{"title":160,"slug":161,"icon":162},"\u002Fcountry\u002Fbrazil\u002Fcorporate-tax",[],[],{"title":328,"description":339},"country\u002Fbrazil\u002Fcorporate-tax",[374,377,380,384],{"label":375,"value":285,"note":376},"IRPJ base rate","Taxable profit",{"label":378,"value":182,"note":379},"IRPJ additional rate","Profit above BRL 20,000\u002Fmonth",{"label":381,"value":382,"note":383},"General CSLL","9%","Higher rates for some sectors",{"label":385,"value":386,"note":387},"General combined burden","24% - 34%","Before indirect and payroll taxes",[],[],[391,394,396,398,400,403],{"label":392,"value":285,"badge":393},"IRPJ standard rate","Federal",{"label":378,"value":182,"note":395},"Above BRL 20,000 monthly taxable profit",{"label":397,"value":382},"CSLL for most companies",{"label":399,"value":386},"Common combined nominal burden",{"label":401,"value":402},"Simples Nacional","Activity and revenue dependent",{"label":404,"value":405},"2026 CBS \u002F IBS test","0.9% \u002F 0.1%",[],[408,409,410,411],"The 34% figure is a common nominal combination for ordinary companies, not a complete effective tax rate. Indirect taxes, payroll contributions, sector rates, incentives and the chosen profit regime can move the result substantially.","Simples Nacional unifies taxes but does not eliminate every obligation. State and municipal sublimites, payroll treatment, import taxes and withholding can still apply outside the single payment.","The 2026 CBS and IBS figures are test-year rates. The final transition changes PIS, Cofins, IPI, ICMS and ISS at different dates, with full replacement scheduled for 2033.","Cross-border groups should model transfer pricing, Brazilian withholding, foreign tax credits, treaty entitlement, beneficial ownership and the Pillar Two domestic top-up rules where relevant.","Il9Z_Flz6c0IzaNvA74zOHjpJ8JzJRO2GdB65M5DWIk",{"id":414,"title":415,"bestFor":416,"body":422,"country":36,"countryFacts":429,"countrySlug":37,"description":426,"excerpt":40,"extension":41,"faqs":430,"flag":60,"heroImage":40,"howItWorks":440,"lastUpdated":136,"meta":446,"metaDescription":447,"metaTitle":448,"navigation":67,"otherTaxes":449,"pageType":253,"path":455,"relatedFormations":456,"relatedGuides":457,"seo":458,"stem":459,"summaryCards":460,"taxBracketSections":475,"taxBrackets":476,"taxRates":477,"taxSlug":154,"taxType":91,"visas":492,"watchOut":493,"__hash__":498},"taxes\u002Fcountry\u002Fbrazil\u002Fcapital-gains-tax.md","Capital gains tax in Brazil",[417,418,419,420,421],"Investors","Property owners","Public-market traders","Crypto holders","Founders selling shares",{"type":17,"value":423,"toc":427},[424],[20,425,426],{},"Brazil taxes realized gains through several regimes rather than one universal capital-gains return. The asset type, sales volume, residence status and whether the transaction happened on an exchange determine the calculation.",{"title":33,"searchDepth":34,"depth":34,"links":428},[],{"region":116,"currency":117,"taxTreaties":118,"euBlacklist":119,"fatfStatus":120},[431,434,437],{"question":432,"answer":433},"What is Brazil's capital-gains tax rate?","The general individual rate is 15% to 22.5% depending on the size of the gain. Listed-share operations generally use 15% for ordinary trades and 20% for day trading.",{"question":435,"answer":436},"Are stock-market gains tax-free in Brazil?","Some ordinary share sales can be exempt when total monthly sales stay within the BRL 20,000 limit, but day trading, funds and other securities do not automatically qualify.",{"question":438,"answer":439},"Does Brazil tax crypto gains?","Cryptoassets must be reported under the Receita Federal rules, and gains can be taxable. The correct rate and filing path depend on the transaction and taxpayer status, so exchange records and acquisition costs should be preserved.",[441,442,443,444,445],"Brazil treats a capital gain as the positive difference between the sale value and the acquisition cost of an asset or right. Direct gains are generally reported through the Receita Federal's GCAP process, with payment usually due by the last business day of the month following the sale.","The general individual capital-gains rates are progressive: 15% on gains up to BRL 5 million, 17.5% on the next band to BRL 10 million, 20% on the next band to BRL 30 million and 22.5% above BRL 30 million. The bands apply to the gain, not the gross sale price.","Listed Brazilian shares and similar exchange-traded operations are handled under the variable-income rules. Ordinary operations are generally taxed at 15% on net gains and day trading at 20%; losses can generally offset later gains within the applicable category and records must be kept.","A Brazilian-resident individual can generally exempt gains on ordinary sales of shares when total monthly sales of the relevant shares do not exceed BRL 20,000. The exemption does not cover day trading, several fund transactions or every type of security. Other personal-asset sales can use a BRL 35,000 monthly sale-value exemption in defined cases.","Brazil also has specific real-estate exemptions, including the possibility of exempting a residential-property gain when the proceeds are reinvested in another Brazilian residential property within 180 days, generally limited to one use every five years. Cryptoassets and foreign assets still require reporting and careful classification.",{},"Brazil capital gains tax guide for investors. See the 15%-22.5% direct-gain rates, 15% share tax, 20% day-trading rate, property relief and crypto reporting.","Brazil capital gains tax: shares, property and crypto (2026)",[450,451,452,453,454],{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":88,"slug":157,"icon":158},{"title":160,"slug":161,"icon":162},"\u002Fcountry\u002Fbrazil\u002Fcapital-gains-tax",[],[],{"title":415,"description":426},"country\u002Fbrazil\u002Fcapital-gains-tax",[461,464,467,471],{"label":462,"value":179,"note":463},"Direct capital gains","Progressive by gain amount",{"label":465,"value":285,"note":466},"Listed shares","Ordinary exchange trades",{"label":468,"value":469,"note":470},"Day trading","20%","Net monthly gain",{"label":472,"value":473,"note":474},"Small share-sale exemption","BRL 20,000","Monthly sale-value limit",[],[],[478,481,484,486,488,490],{"label":479,"value":285,"badge":480},"Gain up to BRL 5 million","General capital gain",{"label":482,"value":483},"Gain from BRL 5 million to BRL 10 million","17.5%",{"label":485,"value":469},"Gain from BRL 10 million to BRL 30 million",{"label":487,"value":289},"Gain above BRL 30 million",{"label":489,"value":285},"Listed shares, ordinary trade",{"label":491,"value":469},"Listed shares, day trade",[],[494,495,496,497],"The BRL 20,000 exemption is a sales-value test for defined ordinary share transactions, not a blanket exemption for every investment gain. Day trades and several funds are excluded.","A Brazilian resident can owe tax on foreign property, securities and currency gains, with conversion into reais and foreign-tax-credit rules affecting the calculation.","A non-resident selling Brazilian assets is generally subject to definitive Brazilian taxation, and the ordinary resident exemptions may not be available. A local representative can have payment obligations.","Do not confuse capital gains with dividends, interest, fund distributions or the new annual high-income minimum tax. They use different bases and payment mechanics.","IFwJYN-_86VQ2AjJzSVP52XjhMABINekTk4iZ8_E6sw",{"id":500,"title":501,"bestFor":502,"body":508,"country":36,"countryFacts":515,"countrySlug":37,"description":512,"excerpt":40,"extension":41,"faqs":516,"flag":60,"heroImage":40,"howItWorks":526,"lastUpdated":136,"meta":532,"metaDescription":533,"metaTitle":534,"navigation":67,"otherTaxes":535,"pageType":253,"path":541,"relatedFormations":542,"relatedGuides":543,"seo":544,"stem":545,"summaryCards":546,"taxBracketSections":560,"taxBrackets":561,"taxRates":562,"taxSlug":161,"taxType":160,"visas":573,"watchOut":574,"__hash__":579},"taxes\u002Fcountry\u002Fbrazil\u002Fdividend-tax.md","Dividend tax in Brazil",[503,504,505,506,507],"Founders","Shareholders","Holding companies","Cross-border investors","Family offices",{"type":17,"value":509,"toc":513},[510],[20,511,512],{},"Brazilian dividend planning changed materially in 2026. The correct answer now depends on whether the recipient is resident, how much one company pays in one month, when the profit was earned and whether the distribution was approved before the transition.",{"title":33,"searchDepth":34,"depth":34,"links":514},[],{"region":116,"currency":117,"taxTreaties":118,"euBlacklist":119,"fatfStatus":120},[517,520,523],{"question":518,"answer":519},"Are dividends taxed in Brazil in 2026?","Yes. Dividends above BRL 50,000 in one month from the same company to the same Brazilian-resident individual face 10% withholding on the full distribution, while dividends remitted abroad generally face 10% withholding from 2026.",{"question":521,"answer":522},"Are old Brazilian retained earnings exempt?","They may receive transition protection when the profits relate to results through 2025, the distribution was approved by 31 December 2025 and payment follows the original approved terms. The documents need to support the exemption.",{"question":524,"answer":525},"Is dividend tax separate from Brazil's high-income tax?","Yes. The 10% withholding can be an advance or final layer depending on the recipient and rule, while the annual high-income minimum tax is a separate calculation for individuals above BRL 600,000 of broad annual income.",[527,528,529,530,531],"Brazil historically allowed dividends from Brazilian companies to be paid without ordinary withholding to domestic recipients. Law 15.270 changed that from January 2026 while retaining the corporate IRPJ and CSLL layer at the company level.","For a Brazilian-resident individual, dividends from the same legal entity exceeding BRL 50,000 in one month are subject to 10% withholding on the total amount paid, credited, used or delivered in that month. Multiple payments in the same month are aggregated.","Dividends paid, credited, delivered or remitted abroad are generally subject to 10% Brazilian withholding from 2026. The law provides exceptions for qualifying pre-2026 results approved by 31 December 2025 and paid under the original approved terms, as well as certain foreign governments, sovereign funds and pension-benefit entities.","The new annual high-income minimum tax begins from the 2027 filing exercise for 2026 income above BRL 600,000. Its broad calculation can include dividends and certain exempt or final-taxed income, but statutory exclusions and credits can reduce the additional amount. A corporate-tax redutor can also apply to avoid excessive combined taxation of company profits and the individual minimum tax.","Treaties, beneficial ownership, the payer's effective IRPJ and CSLL rate, currency conversion and foreign tax credits can change the cash outcome. Brazilian withholding is only one layer for an international shareholder.",{},"Brazil dividend tax guide for founders and investors. See the 2026 10% withholding rules, BRL 50,000 monthly threshold, old-profit protection and high-income minimum tax.","Brazil dividend tax: 10% withholding and 2026 distribution rules",[536,537,538,539,540],{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":91,"slug":154,"icon":155},{"title":88,"slug":157,"icon":158},"\u002Fcountry\u002Fbrazil\u002Fdividend-tax",[],[],{"title":501,"description":512},"country\u002Fbrazil\u002Fdividend-tax",[547,550,553,557],{"label":548,"value":182,"note":549},"Domestic high monthly distribution","Above BRL 50,000 per payer and person",{"label":551,"value":182,"note":552},"Dividends to non-residents","From 2026, subject to exceptions",{"label":554,"value":555,"note":556},"Pre-2026 approved profits","Protected","Conditions and original payment terms apply",{"label":267,"value":558,"note":559},"Up to 10%","Annual calculation above BRL 600,000",[],[],[563,566,568,570],{"label":564,"value":182,"badge":565},"Domestic dividend withholding","Above BRL 50,000 monthly",{"label":567,"value":182},"Dividend remittance abroad",{"label":569,"value":268},"Annual high-income minimum tax",{"label":571,"value":572},"Ordinary company profit layer","Up to 34% nominal",[],[575,576,577,578],"The BRL 50,000 threshold is tested per individual payer and individual recipient in a single month. It is not a general annual exemption for all dividends received from all companies.","Pre-2026 profits are not automatically protected. The distribution approval date, result year, legal enforceability and compliance with the original payment schedule all matter.","The 10% non-resident withholding rule can interact with a treaty, but a treaty does not automatically erase Brazilian domestic filing, documentation or beneficial-ownership requirements.","A founder comparing salary and dividends must include company IRPJ, CSLL, payroll contributions, personal IRPF, the high-income minimum tax and any foreign-country tax.","vYv3pSH6Y-8BxA6WWQVrYfTBu1XS5Tqt14OPGBjF1TI",{"id":581,"title":582,"bestFor":583,"body":585,"country":36,"countryFacts":592,"countrySlug":37,"description":589,"excerpt":40,"extension":41,"faqs":593,"flag":60,"heroImage":40,"howItWorks":602,"lastUpdated":136,"meta":607,"metaDescription":608,"metaTitle":609,"navigation":67,"otherTaxes":610,"pageType":253,"path":616,"relatedFormations":617,"relatedGuides":618,"seo":619,"stem":620,"summaryCards":621,"taxBracketSections":636,"taxBrackets":637,"taxRates":638,"taxSlug":147,"taxType":146,"visas":651,"watchOut":652,"__hash__":657},"taxes\u002Fcountry\u002Fbrazil\u002Fwealth-tax.md","Wealth tax in Brazil",[417,584,418,420,507],"High-net-worth families",{"type":17,"value":586,"toc":590},[587],[20,588,589],{},"Brazil has no broad annual wealth tax, but wealthy residents still face a dense network of income, property, transfer and reporting rules. The practical question is which asset produces income or moves between people and entities.",{"title":33,"searchDepth":34,"depth":34,"links":591},[],{"region":116,"currency":117,"taxTreaties":118,"euBlacklist":119,"fatfStatus":120},[594,596,599],{"question":126,"answer":595},"No broad annual net wealth tax is currently enacted. Brazil's Constitution permits an Imposto sobre Grandes Fortunas, but it still requires implementing legislation.",{"question":597,"answer":598},"Are foreign assets taxed as wealth in Brazil?","There is no general annual wealth levy on foreign assets, but Brazilian residents can owe income tax on foreign investment income and gains and must meet the applicable reporting rules.",{"question":600,"answer":601},"What taxes replace a wealth tax in Brazil?","Brazil taxes particular events and assets instead, including investment income, capital gains, urban and rural property, vehicles, real-estate transfers and inheritances.",[603,604,605,606],"Brazil does not currently levy a broad annual tax on an individual's net worth. The Constitution authorizes an Imposto sobre Grandes Fortunas, but a supplementary law has not implemented it, so there is no general annual percentage applied to a portfolio, bank balance or private-company shares simply because they are owned.","Wealth still creates tax exposure through the income and transaction system. Interest, rents, dividends, fund distributions and realized gains can be taxed, while the sale, transfer or inheritance of assets can trigger income tax, ITBI, ITCMD or other charges.","Urban real estate is generally subject to municipal IPTU, and rural land can be subject to federal ITR. Vehicles are generally subject to state IPVA. Rates, assessment methods, exemptions and filing procedures vary by municipality, state and asset category.","Residents must report relevant assets and rights in the annual income-tax return, and cryptoassets have specific reporting thresholds and categories. Reporting an asset is not the same as paying a wealth tax, but inconsistencies can create audit and source-of-funds problems.",{},"Brazil wealth tax guide for investors and families. See the 0% enacted net wealth tax position, IGF status, IPTU, ITR, IPVA and high-income tax caveats.","Brazil wealth tax: net worth, property and asset taxes (2026)",[611,612,613,614,615],{"title":142,"slug":143,"icon":144},{"title":150,"slug":151,"icon":152},{"title":91,"slug":154,"icon":155},{"title":88,"slug":157,"icon":158},{"title":160,"slug":161,"icon":162},"\u002Fcountry\u002Fbrazil\u002Fwealth-tax",[],[],{"title":582,"description":589},"country\u002Fbrazil\u002Fwealth-tax",[622,625,628,632],{"label":623,"value":46,"note":624},"Annual net wealth tax","No enacted broad IGF",{"label":626,"value":46,"note":627},"Net-worth tax","Assets are not taxed merely for existing",{"label":629,"value":630,"note":631},"Urban property tax","IPTU","Municipal and location dependent",{"label":633,"value":634,"note":635},"Vehicle property tax","IPVA","State and vehicle dependent",[],[],[639,642,644,646,649],{"label":640,"value":46,"badge":641},"Broad annual net wealth tax","Not enacted",{"label":643,"value":46},"Annual net-worth tax",{"label":629,"value":645},"IPTU, local rate",{"label":647,"value":648},"Rural land tax","ITR, federal rules",{"label":633,"value":650},"IPVA, state rate",[],[653,654,655,656],"No IGF does not mean that Brazilian property is tax-free. IPTU, ITR, IPVA, transfer taxes and income tax on rents or gains can be material.","The annual declaration records assets at acquisition cost or under the relevant reporting rule; it is not a mark-to-market wealth-tax return.","A high-income minimum tax from 2026 is an income measure, not a wealth tax. It can still affect wealthy investors whose portfolios produce dividends or other included income.","State and municipal rules are essential for property and succession planning. A national headline cannot determine the IPTU, ITBI, IPVA or ITCMD result.","NmbMfSqy7JHPrB26Gsrzb-LrgYltE99BM4f84Qi7k18",{"id":659,"title":660,"bestFor":661,"body":664,"country":36,"countryFacts":671,"countrySlug":37,"description":668,"excerpt":40,"extension":41,"faqs":672,"flag":60,"heroImage":40,"howItWorks":682,"lastUpdated":136,"meta":688,"metaDescription":689,"metaTitle":690,"navigation":67,"otherTaxes":691,"pageType":253,"path":697,"relatedFormations":698,"relatedGuides":699,"seo":700,"stem":701,"summaryCards":702,"taxBracketSections":717,"taxBrackets":718,"taxRates":719,"taxSlug":151,"taxType":150,"visas":731,"watchOut":732,"__hash__":737},"taxes\u002Fcountry\u002Fbrazil\u002Finheritance-tax.md","Inheritance tax in Brazil",[662,503,418,663,507],"Families","Cross-border heirs",{"type":17,"value":665,"toc":669},[666],[20,667,668],{},"Brazilian succession tax is decentralized. The federal no-estate-tax headline is useful, but the real calculation starts with the state or Federal District, the asset location and whether the transfer is an inheritance, gift or value step-up.",{"title":33,"searchDepth":34,"depth":34,"links":670},[],{"region":116,"currency":117,"taxTreaties":118,"euBlacklist":119,"fatfStatus":120},[673,676,679],{"question":674,"answer":675},"Does Brazil have inheritance tax?","Brazil has no federal inheritance tax, but every state and the Federal District can levy ITCMD on inheritances and gifts. Rates and exemptions vary, with the current Senate maximum at 8%.",{"question":677,"answer":678},"What is ITCMD in Brazil?","ITCMD is the state or Federal District tax on transfers causa mortis and donations of assets or rights. It is the main Brazilian succession tax.",{"question":680,"answer":681},"Can an inherited asset trigger income tax too?","Yes. If an estate or donor transfers an asset at a value above the declared basis, the difference can be treated as a capital gain for federal income-tax purposes, separately from ITCMD.",[683,684,685,686,687],"Brazil does not impose a federal inheritance or estate tax. The main death and gift tax is ITCMD, an acronym for the state and Federal District tax on transfers causa mortis and donations of assets or rights.","Each state and the Federal District sets its own rates, exemptions, thresholds, valuation rules and filing process within the federal constitutional framework. Rates can be progressive by the value of the heir's share or gift, and the current Senate maximum is 8%.","The competent state depends on the asset and the deceased's or donor's circumstances. Real estate is especially location-sensitive, while shares, cash and foreign assets can require residence, domicile and legislative analysis. A cross-border estate should not assume that the state of the probate court is always the only answer.","A separate Brazilian income-tax capital gain can arise when an estate or donor transfers an asset at market value above its declared acquisition basis. That income-tax issue is distinct from ITCMD and can change whether transferring at cost or market value is preferable.","Heirs still need an inventory or other succession procedure, tax filings, asset valuation, corporate-register updates and bank releases. Brazil's lack of a federal estate tax does not remove probate costs, state tax exposure or foreign-country inheritance taxes.",{},"Brazil inheritance tax guide for families and expats. See state ITCMD rules, the 8% maximum, federal estate-tax position, gifts and capital-gain risks.","Brazil inheritance tax: ITCMD rates, gifts and estate rules (2026)",[692,693,694,695,696],{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":91,"slug":154,"icon":155},{"title":88,"slug":157,"icon":158},{"title":160,"slug":161,"icon":162},"\u002Fcountry\u002Fbrazil\u002Finheritance-tax",[],[],{"title":660,"description":668},"country\u002Fbrazil\u002Finheritance-tax",[703,707,710,713],{"label":704,"value":705,"note":706},"Federal inheritance tax","None","No national estate tax",{"label":708,"value":200,"note":709},"ITCMD","Inheritance and gifts",{"label":711,"value":192,"note":712},"Rate structure","Based on share or transfer value",{"label":714,"value":715,"note":716},"Estate administration","Required","Probate and tax-clearance work still matter",[],[],[720,723,725,728],{"label":721,"value":705,"badge":722},"Federal estate tax","National level",{"label":724,"value":200},"State ITCMD",{"label":726,"value":727},"ITCMD rate structure","Often progressive",{"label":729,"value":730},"Capital gain on value step-up","Generally 15% in defined cases",[],[733,734,735,736],"There is no single Brazil-wide ITCMD rate. The state or Federal District, asset location, heir or donor residence and transfer type must be identified before using a percentage.","A transfer at market value can create both ITCMD and a federal income-tax capital gain. A transfer at the prior declared value may avoid that gain but can affect future basis and succession economics.","Gifts made during life can be aggregated or treated differently under state rules, and forced-heirship and marital-property rules can affect the taxable share.","Foreign heirs and Brazilian residents with assets abroad need to coordinate Brazilian ITCMD and income-tax rules with the law of the asset country and the heir's residence country.","MBzxjFwgyR-R8zdnCfsevaoYCS0p7G1GfkF4TgpFhtU",{"index":739,"details":831},{"id":740,"title":741,"bestFor":742,"body":745,"country":752,"countryFacts":753,"countrySlug":39,"description":749,"excerpt":40,"extension":41,"faqs":758,"flag":61,"heroImage":40,"howItWorks":768,"lastUpdated":771,"meta":772,"metaDescription":773,"metaTitle":774,"navigation":67,"otherTaxes":775,"pageType":163,"path":790,"relatedFormations":791,"relatedGuides":795,"seo":800,"stem":801,"summaryCards":802,"taxBracketSections":812,"taxBrackets":813,"taxRates":814,"taxSlug":40,"taxType":40,"visas":825,"watchOut":826,"__hash__":830},"taxes\u002Fcountry\u002Fuae\u002Findex.md","Taxes in the United Arab Emirates",[743,219,417,744,505],"Remote founders","Digital nomads",{"type":17,"value":746,"toc":750},[747],[20,748,749],{},"The United Arab Emirates tax picture is simple at the personal level and more complex at the business level. Individuals still have 0% personal income tax, but companies now need to plan around federal corporate tax, VAT, DMTT exposure, payroll rules and emirate-level fees.",{"title":33,"searchDepth":34,"depth":34,"links":751},[],"United Arab Emirates",{"region":754,"currency":755,"taxTreaties":756,"euBlacklist":119,"fatfStatus":757},"Middle East","AED","Extensive","Compliant",[759,762,765],{"question":760,"answer":761},"Is the UAE a low-tax country?","Yes. The UAE has no personal income tax, no wealth tax and no inheritance tax, but businesses can still face federal corporate tax, VAT, payroll rules and local fees.",{"question":763,"answer":764},"Which taxes apply in the UAE?","The main taxes and charges to check are corporate tax, VAT, unemployment insurance, social security for UAE and some GCC nationals, municipality fees and any sector-specific taxes such as legacy bank or extractive taxes.",{"question":766,"answer":767},"Is the UAE good for founders and investors?","It can be, especially for people who want no personal income tax and access to a major business hub. The right answer still depends on corporate tax scope, free zone conditions, VAT, payroll, banking and where the actual management happens.",[769,770],"The United Arab Emirates is still a low-tax jurisdiction for individuals: there is no personal income tax, no net wealth tax, no inheritance tax and no personal capital gains tax regime. For employees and investors, the main day-to-day issues are usually business activity rules, payroll social security for nationals, VAT and foreign tax exposure.","The UAE now has a federal corporate tax regime. Most businesses are subject to 9% on taxable income above AED 375,000, with 0% below that threshold and a separate 15% Domestic Minimum Top-up Tax for in-scope large multinational groups from financial years starting on or after 1 January 2025. VAT is 5%, and some emirates also levy municipality or property fees.","May 2026",{},"UAE tax overview for expats, founders and investors. Compare income tax, wealth tax, inheritance tax, corporate tax, dividend tax, VAT and payroll costs.","Taxes in the United Arab Emirates: income, wealth, corporate and dividend tax (2026)",[776,777,778,779,780,781,782,786],{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":91,"slug":154,"icon":155},{"title":88,"slug":157,"icon":158},{"title":160,"slug":161,"icon":162},{"title":783,"slug":784,"icon":785},"VAT \u002F sales tax","vat-sales-tax","🧾",{"title":787,"slug":788,"icon":789},"Crypto tax","crypto-tax","🪙","\u002Fcountry\u002Fuae",[792],{"title":793,"path":794,"flag":61},"Dubai FZCO","\u002Fformation\u002Fdubai-fzco",[796],{"title":797,"path":798,"description":799},"How to move to Dubai as a foreigner","\u002Fhow-to-move-to-dubai-as-a-foreigner","Dubai visa and tax basics for founders, freelancers and investors using a UAE base.",{"title":741,"description":749},"country\u002Fuae\u002Findex",[803,805,807,810],{"label":142,"value":46,"note":804},"No personal tax",{"label":146,"value":46,"note":806},"No net wealth tax",{"label":88,"value":808,"note":809},"0% \u002F 9%","0% up to AED 375k",{"label":91,"value":46,"note":811},"No personal CGT",[],[],[815,817,818,819,820,821,822],{"label":142,"value":46,"badge":816},"Zero",{"label":146,"value":46},{"label":150,"value":46},{"label":91,"value":46},{"label":88,"value":808},{"label":160,"value":46},{"label":823,"value":824},"VAT","5%",[],[827,828,829],"The UAE is not tax-free for businesses. Corporate tax, VAT, transfer fees, licensing costs and municipality charges can still matter even when personal tax is 0%.","Large multinational groups need to check the UAE DMTT rules, which apply from financial years starting on or after 1 January 2025 and continued to be updated through 2026 guidance.","Payroll treatment differs by employee nationality: UAE and other GCC nationals can have social security contributions, while non-GCC employees generally do not.","dptKjd1SR020BdSr6yG81eW7BP-x8alvc0w3L6k68pM",{"income-tax":832,"corporate-tax":912,"capital-gains-tax":985,"dividend-tax":1052,"wealth-tax":1119,"inheritance-tax":1185},{"id":833,"title":834,"bestFor":835,"body":836,"country":752,"countryFacts":843,"countrySlug":39,"description":840,"excerpt":40,"extension":41,"faqs":844,"flag":61,"heroImage":854,"howItWorks":855,"lastUpdated":771,"meta":858,"metaDescription":859,"metaTitle":860,"navigation":67,"otherTaxes":861,"pageType":253,"path":869,"relatedFormations":870,"relatedGuides":871,"seo":872,"stem":873,"summaryCards":874,"taxBracketSections":886,"taxBrackets":887,"taxRates":894,"taxSlug":143,"taxType":142,"visas":906,"watchOut":907,"__hash__":911},"taxes\u002Fcountry\u002Fuae\u002Fincome-tax.md","Income tax in the United Arab Emirates",[743,219,417,744,420],{"type":17,"value":837,"toc":841},[838],[20,839,840],{},"UAE income tax is one of the simplest parts of the system: there is no personal income tax on salaries, freelance work or investment income. The real planning work is usually payroll social security, unemployment insurance, corporate tax if you run a business, and tax residence elsewhere.",{"title":33,"searchDepth":34,"depth":34,"links":842},[],{"region":754,"currency":755,"taxTreaties":756,"euBlacklist":119,"fatfStatus":757},[845,848,851],{"question":846,"answer":847},"Do expats pay income tax in the UAE?","No. The UAE does not levy personal income tax on expats or residents. The main payroll check is whether any social security or unemployment insurance deduction applies under employment rules.",{"question":849,"answer":850},"Is salary taxed in the UAE?","No. Salary and wages are not subject to UAE personal income tax, and ordinary individuals do not file UAE income tax returns.",{"question":852,"answer":853},"How do I become a UAE tax resident?","The UAE has a domestic tax residence test. A natural person can be a UAE tax resident under rules based on their main home and financial and personal interests, 183 days of presence, or 90 days plus qualifying nationality and residence conditions.","\u002Fimages\u002Fdubai.jpeg",[856,857],"UAE income tax for individuals is straightforward because there is no personal income tax regime. Salaries, wages, freelance income, personal investment income and foreign income are not taxed under a UAE PIT system, so ordinary individuals do not file annual income tax returns.","The key payroll caveat is social security and related employment charges. Non-GCC nationals are generally not subject to UAE social security, while UAE nationals and some other GCC nationals can be. The UAE also has mandatory unemployment insurance, and natural persons who run a business may fall into UAE corporate tax scope once turnover from business activity exceeds AED 1 million.",{},"UAE income tax guide for expats and individuals. See the 0% personal income tax rate, salary rules, social security, unemployment insurance and tax residence notes.","UAE income tax: rates, salary tax and expat rules (2026)",[862,863,864,865,866,867,868],{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":91,"slug":154,"icon":155},{"title":88,"slug":157,"icon":158},{"title":160,"slug":161,"icon":162},{"title":783,"slug":784,"icon":785},{"title":787,"slug":788,"icon":789},"\u002Fcountry\u002Fuae\u002Fincome-tax",[],[],{"title":834,"description":840},"country\u002Fuae\u002Fincome-tax",[875,877,879,883],{"label":84,"value":46,"note":876},"No PIT regime",{"label":878,"value":46,"note":311},"Highest bracket tax",{"label":880,"value":881,"note":882},"Employee social security","0% \u002F 20%","Expat \u002F UAE national",{"label":884,"value":119,"note":885},"Tax return","No PIT filing",[],[888,891],{"band":889,"rate":46,"note":890},"All personal income","The UAE does not tax individual income through a PIT regime.",{"band":892,"rate":46,"note":893},"Salary and wages","Employment income is not subject to income tax, but social security and unemployment insurance can still apply.",[895,896,897,899,901,903],{"label":84,"value":46,"badge":816},{"label":878,"value":46},{"label":898,"value":46},"Foreign income tax",{"label":900,"value":46},"Tax on wages",{"label":902,"value":46},"Non-GCC social security",{"label":904,"value":905},"UAE national social security","20% \u002F 26% Abu Dhabi",[],[908,909,910],"Zero income tax does not mean zero employment costs. UAE nationals and some GCC nationals can still have social security deductions, and all qualifying employees are covered by unemployment insurance.","Natural persons who conduct a business or business activity in the UAE can be inside corporate tax once turnover from that activity exceeds AED 1 million; wages, personal investment income and real estate investment income are excluded for that test.","If another country treats you as tax resident, it may still tax your salary, investment income or business profits even though the UAE does not.","Qte9uQZlKz30zeYLyDwzi_fsCSJbl4dr0aMOJ0n-jeY",{"id":913,"title":914,"bestFor":915,"body":918,"country":752,"countryFacts":925,"countrySlug":39,"description":922,"excerpt":40,"extension":41,"faqs":926,"flag":61,"heroImage":40,"howItWorks":936,"lastUpdated":771,"meta":939,"metaDescription":940,"metaTitle":941,"navigation":67,"otherTaxes":942,"pageType":253,"path":950,"relatedFormations":951,"relatedGuides":952,"seo":953,"stem":954,"summaryCards":955,"taxBracketSections":966,"taxBrackets":967,"taxRates":968,"taxSlug":157,"taxType":88,"visas":979,"watchOut":980,"__hash__":984},"taxes\u002Fcountry\u002Fuae\u002Fcorporate-tax.md","Corporate tax in the United Arab Emirates",[743,505,417,916,917],"Regional operators","Free zone businesses",{"type":17,"value":919,"toc":923},[920],[20,921,922],{},"The UAE now has a real corporate tax system, but it remains founder-friendly compared with many jurisdictions. The main work is mapping taxable income, free zone status, exempt income, DMTT exposure and the separate treatment for banks and extractive businesses.",{"title":33,"searchDepth":34,"depth":34,"links":924},[],{"region":754,"currency":755,"taxTreaties":756,"euBlacklist":119,"fatfStatus":757},[927,930,933],{"question":928,"answer":929},"Does the UAE have corporate tax?","Yes. The UAE has a federal corporate tax regime with 0% on taxable income up to AED 375,000 and 9% above that for in-scope businesses, plus separate rules for large MNEs and some exempt persons.",{"question":931,"answer":932},"What businesses pay corporate tax in the UAE?","Most resident companies and in-scope branches or permanent establishments do. Qualifying Free Zone Persons can get 0% on qualifying income, while extractive businesses, some government entities and certain exempt persons follow special rules.",{"question":934,"answer":935},"Is the UAE good for companies?","It can be, because the standard rate is still relatively low and there is no dividend withholding tax. Companies still need to model VAT, payroll, substance, free zone conditions, transfer pricing and DMTT exposure.",[937,938],"UAE corporate tax applies to resident juridical persons and branches or permanent establishments in scope. The standard federal rate is 9%, but taxable income up to AED 375,000 is taxed at 0%. Eligible resident businesses can elect small business relief where revenue is at or below AED 3 million in the relevant and prior qualifying tax periods ending on or before 31 December 2026; Qualifying Free Zone Persons and large MNE-group members cannot elect it.","The UAE also preserves important carve-outs and special rules. Qualifying Free Zone Persons can access 0% on qualifying income if the conditions are met, domestic dividends are exempt, and large multinational groups with annual global revenue of at least EUR 750 million can fall under the UAE Domestic Minimum Top-up Tax from financial years starting on or after 1 January 2025. Certain legacy emirate-level rules can still apply to extractive businesses and foreign bank branches.",{},"UAE corporate tax guide for companies and founders. See the 0% to AED 375k band, 9% standard rate, 15% DMTT and free zone rules.","UAE corporate tax: company tax rates and rules (2026)",[943,944,945,946,947,948,949],{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":91,"slug":154,"icon":155},{"title":160,"slug":161,"icon":162},{"title":783,"slug":784,"icon":785},{"title":787,"slug":788,"icon":789},"\u002Fcountry\u002Fuae\u002Fcorporate-tax",[],[],{"title":914,"description":922},"country\u002Fuae\u002Fcorporate-tax",[956,957,960,963],{"label":88,"value":808,"note":809},{"label":958,"value":382,"note":959},"Standard company tax","Federal CT rate",{"label":961,"value":46,"note":962},"Small business relief","Eligible businesses that elect",{"label":964,"value":285,"note":965},"DMTT for large MNEs","EUR 750m+ groups",[],[],[969,972,973,974,976,977],{"label":970,"value":808,"badge":971},"Corporate profits tax","0% to AED 375k",{"label":958,"value":382},{"label":961,"value":46},{"label":975,"value":46},"Qualifying free zone income",{"label":964,"value":285},{"label":978,"value":46},"Withholding tax",[],[981,982,983],"The UAE has no general dividend withholding tax, but corporate tax registration and annual filing still matter.","Free zone status does not automatically mean 0% on all income. The 0% rate is tied to qualifying income and other conditions.","Large MNE groups should check the UAE DMTT rules carefully, and some legacy emirate-level taxes can still apply to foreign bank branches or extractive businesses.","zYL8nHk_MNfZTSntfo3HS6N1B_VEBMmPHjQ9djJ6BfQ",{"id":986,"title":987,"bestFor":988,"body":990,"country":752,"countryFacts":997,"countrySlug":39,"description":994,"excerpt":40,"extension":41,"faqs":998,"flag":61,"heroImage":40,"howItWorks":1008,"lastUpdated":771,"meta":1011,"metaDescription":1012,"metaTitle":1013,"navigation":67,"otherTaxes":1014,"pageType":253,"path":1022,"relatedFormations":1023,"relatedGuides":1024,"seo":1025,"stem":1026,"summaryCards":1027,"taxBracketSections":1036,"taxBrackets":1037,"taxRates":1038,"taxSlug":154,"taxType":91,"visas":1046,"watchOut":1047,"__hash__":1051},"taxes\u002Fcountry\u002Fuae\u002Fcapital-gains-tax.md","Capital gains tax in the United Arab Emirates",[417,420,989,219,507],"Traders",{"type":17,"value":991,"toc":995},[992],[20,993,994],{},"The UAE does not levy a personal capital gains tax. For investors, the useful checks are asset custody, foreign tax residence, property transfer fees and clean records for banks or exchanges.",{"title":33,"searchDepth":34,"depth":34,"links":996},[],{"region":754,"currency":755,"taxTreaties":756,"euBlacklist":119,"fatfStatus":757},[999,1002,1005],{"question":1000,"answer":1001},"Does the UAE have capital gains tax?","No. The UAE does not levy a personal capital gains tax on individuals.",{"question":1003,"answer":1004},"Are crypto gains taxed in the UAE?","The UAE does not have a personal capital gains tax that applies to crypto gains. Keep records anyway, especially if a bank, exchange or foreign tax authority asks for proof of acquisition cost and source of funds.",{"question":1006,"answer":1007},"Are stock market gains taxed in the UAE?","Stock market gains are generally not taxed as personal capital gains in the UAE. Foreign tax may still apply if the investor is tax resident elsewhere or invests through a foreign account.",[1009,1010],"The UAE does not have a personal capital gains tax regime. For individuals, gains from selling shares, funds, private company interests, real estate or crypto assets are generally not taxed as capital gains in the UAE.","The main distinction is tax versus transaction cost. A property sale may not create UAE capital gains tax, but property transfer or registration fees can still apply. If you run the activity as a business, the gains may be part of UAE corporate tax instead of a personal CGT regime.",{},"UAE capital gains tax guide for investors and crypto holders. See the 0% CGT position for shares, securities, property and crypto assets.","UAE capital gains tax: shares, property and crypto gains (2026)",[1015,1016,1017,1018,1019,1020,1021],{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":88,"slug":157,"icon":158},{"title":160,"slug":161,"icon":162},{"title":783,"slug":784,"icon":785},{"title":787,"slug":788,"icon":789},"\u002Fcountry\u002Fuae\u002Fcapital-gains-tax",[],[],{"title":987,"description":994},"country\u002Fuae\u002Fcapital-gains-tax",[1028,1029,1031,1033],{"label":91,"value":46,"note":811},{"label":1030,"value":46,"note":811},"Crypto gains tax",{"label":1032,"value":46,"note":811},"Share gains tax",{"label":1034,"value":46,"note":1035},"Property gains tax","Transfer fees may apply",[],[],[1039,1040,1042,1044],{"label":91,"value":46,"badge":816},{"label":1041,"value":46},"Crypto capital gains tax",{"label":1043,"value":46},"Shares and securities gains",{"label":1045,"value":46},"Real estate gains",[],[1048,1049,1050],"A 0% UAE CGT rate does not protect you from tax in another country if you are tax resident there.","Crypto gains are not taxed under a UAE personal CGT regime, but exchanges and banks may still require source-of-funds records.","Real estate disposals can involve transfer and registration costs even where there is no capital gains tax.","DJhIrBp6nCUSKDI0nqsNH9oy7zEpREcyO7Vnm8C5y_0",{"id":1053,"title":1054,"bestFor":1055,"body":1056,"country":752,"countryFacts":1063,"countrySlug":39,"description":1060,"excerpt":40,"extension":41,"faqs":1064,"flag":61,"heroImage":40,"howItWorks":1074,"lastUpdated":771,"meta":1077,"metaDescription":1078,"metaTitle":1079,"navigation":67,"otherTaxes":1080,"pageType":253,"path":1088,"relatedFormations":1089,"relatedGuides":1090,"seo":1091,"stem":1092,"summaryCards":1093,"taxBracketSections":1104,"taxBrackets":1105,"taxRates":1106,"taxSlug":161,"taxType":160,"visas":1113,"watchOut":1114,"__hash__":1118},"taxes\u002Fcountry\u002Fuae\u002Fdividend-tax.md","Dividend tax in the United Arab Emirates",[417,505,743,219,507],{"type":17,"value":1057,"toc":1061},[1058],[20,1059,1060],{},"The UAE generally does not levy dividend withholding tax. For founders and investors, the real work is usually source-country withholding, participation exemption checks and home-country tax rules rather than any UAE dividend tax bill.",{"title":33,"searchDepth":34,"depth":34,"links":1062},[],{"region":754,"currency":755,"taxTreaties":756,"euBlacklist":119,"fatfStatus":757},[1065,1068,1071],{"question":1066,"answer":1067},"Does the UAE tax dividends?","Generally no. The UAE does not levy dividend tax at the personal level, and domestic dividends are exempt from UAE corporate tax.",{"question":1069,"answer":1070},"Does the UAE have dividend withholding tax?","No general dividend withholding tax applies in the UAE.",{"question":1072,"answer":1073},"Are foreign dividends taxed in the UAE?","Usually not for individuals, because there is no personal income tax. Corporate recipients may also get exemption under the participation exemption if the conditions are met.",[1075,1076],"The UAE generally does not impose withholding tax on dividends. Domestic dividends from UAE juridical persons are exempt from UAE corporate tax, and individuals are not taxed on dividends because there is no personal income tax regime.","Foreign dividends are also often tax-efficient in the UAE. For companies, dividends and other profit distributions can be exempt under the participation exemption if the ownership, holding period and subject-to-tax conditions are met. The main practical risk is foreign-source withholding tax before the dividend reaches the UAE.",{},"UAE dividend tax guide for investors and founders. See the 0% dividend withholding tax position, domestic dividends and foreign dividend treatment.","UAE dividend tax: withholding tax and company distributions (2026)",[1081,1082,1083,1084,1085,1086,1087],{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":150,"slug":151,"icon":152},{"title":91,"slug":154,"icon":155},{"title":88,"slug":157,"icon":158},{"title":783,"slug":784,"icon":785},{"title":787,"slug":788,"icon":789},"\u002Fcountry\u002Fuae\u002Fdividend-tax",[],[],{"title":1054,"description":1060},"country\u002Fuae\u002Fdividend-tax",[1094,1096,1099,1103],{"label":160,"value":46,"note":1095},"No dividend WHT",{"label":1097,"value":46,"note":1098},"Dividend WHT","UAE source",{"label":1100,"value":1101,"note":1102},"Foreign dividends","0% \u002F exempt","Individuals and qualifying companies",{"label":884,"value":119,"note":885},[],[],[1107,1109,1111],{"label":1108,"value":46,"badge":816},"Dividend withholding tax",{"label":1110,"value":46},"Domestic dividend tax",{"label":1112,"value":1101},"Foreign dividend tax",[],[1115,1116,1117],"A foreign company may withhold tax before dividends reach the UAE, depending on source-country rules and treaty paperwork.","Corporate recipients should still check participation exemption conditions, especially ownership percentage, holding period and tax tests.","If you are tax resident outside the UAE, your home country may tax dividends even when the UAE does not.","dxF5pBBZahPKG78pgFfsz3EsrNurIXRzkPiDZ_zteHg",{"id":1120,"title":1121,"bestFor":1122,"body":1123,"country":752,"countryFacts":1130,"countrySlug":39,"description":1127,"excerpt":40,"extension":41,"faqs":1131,"flag":61,"heroImage":40,"howItWorks":1141,"lastUpdated":771,"meta":1144,"metaDescription":1145,"metaTitle":1146,"navigation":67,"otherTaxes":1147,"pageType":253,"path":1155,"relatedFormations":1156,"relatedGuides":1157,"seo":1158,"stem":1159,"summaryCards":1160,"taxBracketSections":1171,"taxBrackets":1172,"taxRates":1173,"taxSlug":147,"taxType":146,"visas":1179,"watchOut":1180,"__hash__":1184},"taxes\u002Fcountry\u002Fuae\u002Fwealth-tax.md","Wealth tax in the United Arab Emirates",[417,219,507,420,743],{"type":17,"value":1124,"toc":1128},[1125],[20,1126,1127],{},"The UAE does not levy a recurring net wealth tax. For investors and high earners, the important distinction is that the UAE mostly taxes transactions, consumption and business profits, not a person’s annual balance sheet.",{"title":33,"searchDepth":34,"depth":34,"links":1129},[],{"region":754,"currency":755,"taxTreaties":756,"euBlacklist":119,"fatfStatus":757},[1132,1135,1138],{"question":1133,"answer":1134},"Does the UAE have a wealth tax?","No. The UAE does not levy a net wealth tax, net worth tax or annual tax on personal assets.",{"question":1136,"answer":1137},"Are foreign assets taxed in the UAE?","No, not as a wealth tax. The main risk is usually tax residence in another country, not a UAE wealth tax.",{"question":1139,"answer":1140},"Is the UAE suitable for investors?","Yes, especially for people who want no wealth tax and no personal income tax. Investors still need to plan for property fees, VAT, reporting requests and foreign tax exposure.",[1142,1143],"The UAE has no recurring wealth tax for individuals. Bank balances, listed portfolios, private company shares, crypto assets and foreign assets are not taxed each year simply because an individual owns them.","The practical costs sit around property and spending, not net worth. Many emirates levy municipality or housing fees, property transfers can trigger registration charges, and purchases in the UAE usually carry 5% VAT unless zero-rated or exempt.",{},"UAE wealth tax guide for investors and high earners. See the 0% net wealth tax position, foreign asset treatment, property fees and planning notes.","UAE wealth tax: net worth and asset tax rules (2026)",[1148,1149,1150,1151,1152,1153,1154],{"title":142,"slug":143,"icon":144},{"title":150,"slug":151,"icon":152},{"title":91,"slug":154,"icon":155},{"title":88,"slug":157,"icon":158},{"title":160,"slug":161,"icon":162},{"title":783,"slug":784,"icon":785},{"title":787,"slug":788,"icon":789},"\u002Fcountry\u002Fuae\u002Fwealth-tax",[],[],{"title":1121,"description":1127},"country\u002Fuae\u002Fwealth-tax",[1161,1162,1165,1168],{"label":146,"value":46,"note":806},{"label":1163,"value":46,"note":1164},"Net worth tax","No annual tax",{"label":1166,"value":46,"note":1167},"Asset tax","No broad levy",{"label":1169,"value":119,"note":1170},"Annual filing","No wealth return",[],[],[1174,1176,1177],{"label":1175,"value":46,"badge":816},"Net wealth tax",{"label":1163,"value":46},{"label":1178,"value":46},"Annual asset tax",[],[1181,1182,1183],"A 0% UAE wealth tax rate does not stop banks, brokers or authorities in other countries from asking for source-of-funds and tax-residency evidence.","Real estate is not subject to a yearly wealth tax, but emirate-level transfer and registration fees can still be material.","If you are tax resident outside the UAE, that country may still tax your worldwide assets or investment income.","YyOAerKY9OL6blCED5yYPE159xiERjGEQDSpe4tGwEI",{"id":1186,"title":1187,"bestFor":1188,"body":1190,"country":752,"countryFacts":1197,"countrySlug":39,"description":1194,"excerpt":40,"extension":41,"faqs":1198,"flag":61,"heroImage":40,"howItWorks":1208,"lastUpdated":771,"meta":1211,"metaDescription":1212,"metaTitle":1213,"navigation":67,"otherTaxes":1214,"pageType":253,"path":1222,"relatedFormations":1223,"relatedGuides":1224,"seo":1225,"stem":1226,"summaryCards":1227,"taxBracketSections":1239,"taxBrackets":1240,"taxRates":1241,"taxSlug":151,"taxType":150,"visas":1246,"watchOut":1247,"__hash__":1251},"taxes\u002Fcountry\u002Fuae\u002Finheritance-tax.md","Inheritance tax in the United Arab Emirates",[417,507,219,1189,743],"Expats",{"type":17,"value":1191,"toc":1195},[1192],[20,1193,1194],{},"The UAE does not impose a standalone inheritance tax. The planning issue is usually legal succession and access to assets, not a UAE death tax bill.",{"title":33,"searchDepth":34,"depth":34,"links":1196},[],{"region":754,"currency":755,"taxTreaties":756,"euBlacklist":119,"fatfStatus":757},[1199,1202,1205],{"question":1200,"answer":1201},"Does the UAE have inheritance tax?","No. The UAE does not impose a standalone inheritance tax on assets passing to heirs.",{"question":1203,"answer":1204},"Does the UAE tax estates?","No broad estate tax applies in the UAE. Estate administration can still involve legal process, asset transfer steps and possible transaction costs.",{"question":1206,"answer":1207},"Do expats need succession planning in the UAE?","Yes. Expats should not rely only on the absence of inheritance tax. A clear will and asset register can reduce delays for UAE bank accounts, real estate and company interests.",[1209,1210],"The UAE does not levy a standalone inheritance tax or estate tax. Assets are not taxed by the UAE merely because they pass to heirs, and there is no general gift tax regime for ordinary lifetime transfers.","Tax is only one part of succession planning. For UAE assets, families still need to think about wills, bank release procedures, company share transfers, property registration steps and whether local law, Sharia principles or another personal law framework applies.",{},"UAE inheritance tax guide for expats and families. See the 0% inheritance tax, estate tax and gift tax position, plus succession planning notes.","UAE inheritance tax: estate and succession rules (2026)",[1215,1216,1217,1218,1219,1220,1221],{"title":142,"slug":143,"icon":144},{"title":146,"slug":147,"icon":148},{"title":91,"slug":154,"icon":155},{"title":88,"slug":157,"icon":158},{"title":160,"slug":161,"icon":162},{"title":783,"slug":784,"icon":785},{"title":787,"slug":788,"icon":789},"\u002Fcountry\u002Fuae\u002Finheritance-tax",[],[],{"title":1187,"description":1194},"country\u002Fuae\u002Finheritance-tax",[1228,1230,1233,1236],{"label":150,"value":46,"note":1229},"No estate tax",{"label":1231,"value":46,"note":1232},"Estate tax","No estate levy",{"label":1234,"value":46,"note":1235},"Gift tax","No gift tax",{"label":1237,"value":46,"note":1238},"Probate tax","No death tax",[],[],[1242,1243,1244,1245],{"label":150,"value":46,"badge":816},{"label":1231,"value":46},{"label":1234,"value":46},{"label":1237,"value":46},[],[1248,1249,1250],"No inheritance tax does not remove the need for a will, especially for expats with UAE bank accounts, property or company shares.","Real estate transfers can still involve registration fees or other local charges depending on the emirate and the transaction.","Foreign heirs may still face tax or reporting obligations in their own country even if the UAE charges no inheritance tax.","9skBgiBdtDF5SPaiLkfteearQX606nZ_D4CtX_UIXa8",1788594177780]