[{"data":1,"prerenderedAt":1254},["ShallowReactive",2],{"compare-pair-france-vs-uae":3,"compare-france-uae":90},{"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":43,"flagA":53,"flagB":54,"heroImage":55,"lastUpdated":56,"meta":57,"metaDescription":58,"metaTitle":59,"navigation":60,"path":61,"relatedCompares":62,"seo":69,"stem":70,"verdict":71,"winners":75,"__hash__":89},"compare\u002Fcompare\u002Ffrance-vs-uae.md","France vs UAE taxes",[9,10,11],"People whose work, family or property is genuinely French","Groups that need a large EU consumer market","Households that accept IFI in return for living in France",[13,14,15],"Mobile high earners with a UAE visa","Investors leaving French securities PFU","Founders who can put real management in the UAE",{"type":17,"value":18,"toc":32},"minimark",[19,23,26,29],[20,21,22],"p",{},"France is a high-tax EU household system. Residents are taxed on worldwide income. Personal income tax is progressive from 0% to 45% after the family quotient, and high earners can also face a 3% or 4% exceptional contribution. Most dividends, interest and securities gains fall under the prélèvement forfaitaire unique, which from 2026 is 31.4% unless the household elects the progressive scale. Companies generally pay 25% corporation tax, with a 15% band on the first EUR 42,500 for qualifying SMEs. Standard VAT is 20%. Inheritance tax can reach 60% depending on the relationship. There is no broad wealth tax on financial assets, but IFI applies to non-professional real estate when the net taxable base exceeds EUR 1.3 million, with rates from 0.5% to 1.5%.",[20,24,25],{},"The UAE sits at the other end of that spectrum: 0% personal income tax, 0% personal CGT, 0% wealth tax, 0% inheritance tax, 5% VAT and federal corporate tax of 0% or 9%. That comparison is only useful if the person can actually live and, for a company, operate in the Emirates. Residence is visa-driven. Corporate tax residence and the 9% charge still need substance, licensed activity and, for large groups, Pillar Two top-up analysis.",[20,27,28],{},"The move itself can be expensive on the French side. Exit tax can crystallise unrealised gains on qualifying shareholdings when French residence ends. IFI does not automatically vanish for French-situs property. Social charges on French-source income and payroll history need a treaty and social-security plan, not a change of email signature.",[20,30,31],{},"Choose the UAE when income is mobile and the visa plus company substance are real. Choose France when the reason for being there is French life or a French business, and model IFI and exit tax before treating the Gulf as a clean break.",{"title":33,"searchDepth":34,"depth":34,"links":35},"",2,[],"France","france","UAE","uae",null,"md",[],[44,47,50],{"question":45,"answer":46},"Is France or the UAE better for tax?","The UAE is better on personal income, capital gains, corporate headline rates and wealth tax. France is a lifestyle, career and EU-market choice, not a low-tax relocation.",{"question":48,"answer":49},"Does France charge exit tax if you move to the UAE?","Yes, leaving France can trigger exit tax on unrealised gains when shareholdings meet value or ownership tests. Deferral is possible only in qualifying cases and should be reviewed before French residence ends.",{"question":51,"answer":52},"Does the UAE replace French IFI?","UAE residence removes French tax on worldwide income only if you have actually ceased French tax residence. French real estate can still sit in IFI for non-residents, and the UAE itself has no net wealth tax.","🇫🇷","🇦🇪","\u002Fimages\u002Fcorp-card-bg.jpg","September 2026",{},"France vs UAE tax comparison for 2026. Compare personal income tax, PFU, corporate tax, IFI wealth tax, VAT, French exit tax and UAE visa substance.","France vs UAE taxes (2026): income, IFI and exit tax",true,"\u002Fcompare\u002Ffrance-vs-uae",[63,66],{"title":64,"path":65},"United Kingdom vs UAE","\u002Fcompare\u002Funited-kingdom-vs-uae",{"title":67,"path":68},"France vs Portugal","\u002Fcompare\u002Ffrance-vs-portugal",{"title":7,"description":22},"compare\u002Ffrance-vs-uae",[72,73,74],"The UAE has 0% personal income tax, no general personal capital gains tax and no net wealth tax. France taxes residents on worldwide income at 0% to 45%, applies a 31.4% PFU to most securities income from 2026, and levies IFI of 0.5% to 1.5% once net taxable non-professional real estate exceeds EUR 1.3 million.","Leaving France can trigger exit tax on unrealised gains when shareholdings cross value or ownership thresholds, with deferral only in qualifying cases. A UAE residence visa does not, by itself, wash out French tax residence, IFI on remaining French property, or exit-tax mechanics.","Choose the UAE for mobile salary and investment income if visa and substance are genuine. Choose France when family, career, customers or French real estate make the heavier European stack unavoidable.",[76,80,83,86],{"taxType":77,"winner":78,"note":79},"Personal income tax","B","The UAE has 0% personal income tax; France's scale reaches 45%, with possible 3%\u002F4% high-income contribution.",{"taxType":81,"winner":78,"note":82},"Corporate tax","UAE federal corporate tax is 0% or 9%, below France's 25% general rate (15% SME band on the first EUR 42,500).",{"taxType":84,"winner":78,"note":85},"Capital gains tax","The UAE has no general personal CGT; France generally applies a 31.4% PFU to securities gains.",{"taxType":87,"winner":78,"note":88},"Wealth tax","The UAE has no wealth tax; France's IFI taxes non-professional real estate above EUR 1.3 million at 0.5% to 1.5%.","Ujmiadwpbi9mm1UOtfiHO5ehQz3gSYR5kC8uqeQdXOQ",{"a":91,"b":749},{"index":92,"details":207},{"id":93,"title":94,"bestFor":95,"body":101,"country":36,"countryFacts":108,"countrySlug":37,"description":105,"excerpt":40,"extension":41,"faqs":114,"flag":53,"heroImage":40,"howItWorks":124,"lastUpdated":128,"meta":129,"metaDescription":130,"metaTitle":131,"navigation":60,"otherTaxes":132,"pageType":162,"path":163,"relatedFormations":164,"relatedGuides":165,"seo":166,"stem":167,"summaryCards":168,"taxBracketSections":187,"taxBrackets":188,"taxRates":189,"taxSlug":40,"taxType":40,"visas":200,"watchOut":201,"__hash__":206},"taxes\u002Fcountry\u002Ffrance\u002Findex.md","Taxes in France",[96,97,98,99,100],"Expats","Employees","Founders","Investors","Cross-border groups",{"type":17,"value":102,"toc":106},[103],[20,104,105],{},"France is a full-rate EU tax system, not a zero-tax destination. The useful planning work is in the details: household income tax, social charges, the 31.4% investment flat tax, corporate tax, IFI on real estate and inheritance rules that still reach many cross-border families.",{"title":33,"searchDepth":34,"depth":34,"links":107},[],{"region":109,"currency":110,"taxTreaties":111,"euBlacklist":112,"fatfStatus":113},"Europe","EUR","120+","No","Compliant",[115,118,121],{"question":116,"answer":117},"Is France a high-tax country?","Yes. France combines progressive personal income tax, heavy social charges, 25% corporate tax, VAT, real-estate wealth tax and inheritance tax. The exact burden depends on salary versus capital income, household composition and asset mix.",{"question":119,"answer":120},"Does France have a wealth tax?","France no longer has a broad net wealth tax on financial assets. It does levy IFI, an annual tax on non-professional real estate when net taxable real-estate wealth exceeds EUR 1.3 million.",{"question":122,"answer":123},"What should expats and founders check first?","Start with tax residence, payroll social security, PFU versus progressive taxation of investment income, IFI exposure, inheritance rules and whether a French company triggers 25% corporate tax plus local and payroll costs.",[125,126,127],"France taxes residents on worldwide income and non-residents on French-source income. Personal income tax (IR) is progressive from 0% to 45% on the household share after the family quotient, and high earners can also face a 3% \u002F 4% exceptional contribution.","Most dividends, interest and securities gains fall under the prélèvement forfaitaire unique (PFU). From 2026 the standard combined rate is 31.4% (12.8% income tax + 18.6% social levies), with an option to elect the progressive scale instead when that produces a better result.","Companies generally pay 25% corporate income tax, with a 15% reduced rate on the first EUR 42,500 for qualifying SMEs. France also levies VAT, payroll social security, real-estate wealth tax (IFI), inheritance and gift tax, property taxes and, for large multinationals, Pillar Two minimum tax.","August 2026",{},"France tax overview for expats, founders and investors. Compare income tax, IFI wealth tax, inheritance tax, corporate tax, dividend tax, PFU capital gains and VAT.","Taxes in France: income, wealth, corporate and dividend tax (2026)",[133,137,140,144,147,150,154,158],{"title":134,"slug":135,"icon":136},"Income tax","income-tax","💼",{"title":87,"slug":138,"icon":139},"wealth-tax","💰",{"title":141,"slug":142,"icon":143},"Inheritance tax","inheritance-tax","🏛️",{"title":84,"slug":145,"icon":146},"capital-gains-tax","📈",{"title":81,"slug":148,"icon":149},"corporate-tax","🏢",{"title":151,"slug":152,"icon":153},"Dividend tax","dividend-tax","💸",{"title":155,"slug":156,"icon":157},"VAT \u002F sales tax","vat-sales-tax","🧾",{"title":159,"slug":160,"icon":161},"Crypto tax","crypto-tax","🪙","country","\u002Fcountry\u002Ffrance",[],[],{"title":94,"description":105},"country\u002Ffrance\u002Findex",[169,172,175,178,181,183],{"label":134,"value":170,"note":171},"0% - 45%","Plus high-income surtax",{"label":87,"value":173,"note":174},"IFI 0.5% - 1.5%","Real estate only above EUR 1.3m",{"label":81,"value":176,"note":177},"25%","15% SME band on first EUR 42,500",{"label":84,"value":179,"note":180},"31.4%","Standard PFU on securities",{"label":151,"value":179,"note":182},"Flat tax for residents",{"label":184,"value":185,"note":186},"VAT","20%","Standard mainland rate",[],[],[190,192,193,195,196,197,198],{"label":134,"value":170,"badge":191},"Progressive",{"label":87,"value":173},{"label":141,"value":194},"5% - 60%",{"label":84,"value":179},{"label":81,"value":176},{"label":151,"value":179},{"label":184,"value":199},"20% \u002F 10% \u002F 5.5% \u002F 2.1%",[],[202,203,204,205],"France is not a low-tax jurisdiction. Social charges on employment income and investment income often matter as much as the headline income-tax bracket.","There is no general net wealth tax on financial assets, but IFI still taxes non-professional real estate above EUR 1.3 million, and property, transaction and succession taxes remain material.","The 2026 rise in social levies on many capital items lifted the standard PFU from 30% to 31.4%. Model both the flat tax and the progressive option before filing.","Exit tax, CFC-style anti-abuse rules, transfer pricing and treaty residence all matter if you are moving in or out of France with substantial shareholdings.","6PakPh-PthWl_N23SlRLDQgIjlihjumPwYzQ2fiUn8g",{"income-tax":208,"corporate-tax":313,"capital-gains-tax":391,"dividend-tax":479,"wealth-tax":557,"inheritance-tax":653},{"id":209,"title":210,"bestFor":211,"body":215,"country":36,"countryFacts":222,"countrySlug":37,"description":219,"excerpt":40,"extension":41,"faqs":223,"flag":53,"heroImage":40,"howItWorks":233,"lastUpdated":128,"meta":237,"metaDescription":238,"metaTitle":239,"navigation":60,"otherTaxes":240,"pageType":248,"path":249,"relatedFormations":250,"relatedGuides":251,"seo":252,"stem":253,"summaryCards":254,"taxBracketSections":269,"taxBrackets":270,"taxRates":290,"taxSlug":135,"taxType":134,"visas":306,"watchOut":307,"__hash__":312},"taxes\u002Fcountry\u002Ffrance\u002Fincome-tax.md","Income tax in France",[97,96,212,213,214],"Contractors","High earners","Cross-border workers",{"type":17,"value":216,"toc":220},[217],[20,218,219],{},"France taxes residents on worldwide income, but the practical bill is rarely just the top bracket. Household shares, social charges, withholding at source and the split between progressive income and the investment flat tax usually decide the real outcome.",{"title":33,"searchDepth":34,"depth":34,"links":221},[],{"region":109,"currency":110,"taxTreaties":111,"euBlacklist":112,"fatfStatus":113},[224,227,230],{"question":225,"answer":226},"Do expats pay income tax in France?","Yes, if they are French tax residents or have French-source income. Residents are taxed on worldwide income; non-residents are taxed on French-source income only.",{"question":228,"answer":229},"What is the top income tax rate in France?","The top progressive rate is 45% for 2025 income declared under the 2026 scale, before the exceptional high-income contribution and before social charges.",{"question":231,"answer":232},"Is salary taxed differently from investment income?","Yes. Employment and business income generally go through the progressive scale and payroll or assessment rules, while many dividends, interest and securities gains default to the 31.4% PFU unless you elect the progressive option.",[234,235,236],"French tax residents are taxed on worldwide income. Non-residents are taxed on French-source income only. Residence is based on domestic tests such as household (foyer), principal place of stay, main professional activity or centre of economic interests, not only a 183-day count.","Income tax is assessed on the household using the family quotient. Taxable income is divided into shares, the progressive scale is applied to each share, then the result is multiplied back by the number of shares. That is why two households with the same gross income can face very different bills.","Employees usually pay through monthly withholding at source (prélèvement à la source). Self-employed people and many residents still file an annual return and settle differences by assessment. Social charges on employment income sit beside income tax and often dominate the real take-home calculation.",{},"France income tax guide for expats and employees. See 2026 brackets for 2025 income, family quotient, high-income surtax, social charges and filing notes.","France income tax: rates, brackets and expat rules (2026)",[241,242,243,244,245,246,247],{"title":87,"slug":138,"icon":139},{"title":141,"slug":142,"icon":143},{"title":84,"slug":145,"icon":146},{"title":81,"slug":148,"icon":149},{"title":151,"slug":152,"icon":153},{"title":155,"slug":156,"icon":157},{"title":159,"slug":160,"icon":161},"tax","\u002Fcountry\u002Ffrance\u002Fincome-tax",[],[],{"title":210,"description":219},"country\u002Ffrance\u002Fincome-tax",[255,257,261,265],{"label":77,"value":170,"note":256},"Progressive scale per household share",{"label":258,"value":259,"note":260},"Highest bracket","45%","Above EUR 181,917 per share",{"label":262,"value":263,"note":264},"High-income surtax","3% \u002F 4%","Exceptional contribution (CEHR)",{"label":266,"value":267,"note":268},"Annual tax return","Yes","Spring filing for prior-year income",[],[271,275,279,283,287],{"band":272,"rate":273,"note":274},"Up to EUR 11,600","0%","Per household share, 2025 income \u002F 2026 scale",{"band":276,"rate":277,"note":278},"EUR 11,601 to EUR 29,579","11%","First taxable band",{"band":280,"rate":281,"note":282},"EUR 29,580 to EUR 84,577","30%","Middle band",{"band":284,"rate":285,"note":286},"EUR 84,578 to EUR 181,917","41%","Upper band",{"band":288,"rate":259,"note":289},"Above EUR 181,917","Top marginal rate before CEHR",[291,295,297,299,301,304],{"label":292,"value":293,"badge":294},"Tax-free band","EUR 11,600","2026 scale",{"label":296,"value":277},"Entry rate",{"label":298,"value":259},"Top rate",{"label":300,"value":263},"Exceptional high-income contribution",{"label":302,"value":303},"Employment social charges","Material",{"label":305,"value":179},"Investment flat tax (PFU)",[],[308,309,310,311],"The brackets above are applied per share of the family quotient, not automatically to the household’s full gross income. Married or civil-partnership households and dependent children change the math.","Social charges are separate from income tax. On salaries they are shared between employer and employee; on many investment items they form part of the 31.4% PFU from 2026.","High earners can face the exceptional contribution on high incomes (CEHR) at 3% and 4% once reference income crosses the statutory thresholds.","Non-residents can face minimum withholding rates on French-source employment or business income, so treaty residence and source rules still need checking.","z0pV9A8HDYh7yG8dAURxPxM0utlq8Pod1_nDKflJw6s",{"id":314,"title":315,"bestFor":316,"body":319,"country":36,"countryFacts":326,"countrySlug":37,"description":323,"excerpt":40,"extension":41,"faqs":327,"flag":53,"heroImage":40,"howItWorks":337,"lastUpdated":128,"meta":341,"metaDescription":342,"metaTitle":343,"navigation":60,"otherTaxes":344,"pageType":248,"path":352,"relatedFormations":353,"relatedGuides":354,"seo":355,"stem":356,"summaryCards":357,"taxBracketSections":370,"taxBrackets":371,"taxRates":372,"taxSlug":148,"taxType":81,"visas":384,"watchOut":385,"__hash__":390},"taxes\u002Fcountry\u002Ffrance\u002Fcorporate-tax.md","Corporate tax in France",[98,317,318,100,99],"Operating companies","Holding companies",{"type":17,"value":320,"toc":324},[321],[20,322,323],{},"France is a high-compliance corporate jurisdiction with a clear 25% headline rate. The practical result still depends on SME relief, payroll costs, distributions, local taxes and whether group size pulls you into minimum-tax or exceptional-contribution rules.",{"title":33,"searchDepth":34,"depth":34,"links":325},[],{"region":109,"currency":110,"taxTreaties":111,"euBlacklist":112,"fatfStatus":113},[328,331,334],{"question":329,"answer":330},"Does France have corporate tax?","Yes. The standard corporate income tax rate is 25%, with a 15% reduced rate on the first EUR 42,500 for qualifying SMEs.",{"question":332,"answer":333},"What is the total corporate tax rate in France?","Most companies start from 25%. Larger taxpayers can add the 3.3% social contribution on CIT, exceptional contributions for very high-turnover groups and, for in-scope multinationals, a 15% minimum tax framework.",{"question":335,"answer":336},"Are dividends from a French company taxed?","Yes. The company pays corporate tax on profits first. When profits are distributed, shareholders can face PFU taxation, progressive election rules or non-resident withholding depending on who receives the dividend.",[338,339,340],"French corporate income tax (impôt sur les sociétés, IS) generally applies to companies resident in France on French-source profits. In the usual territorial design, foreign permanent-establishment profits are often kept outside the French base when a treaty or PE structure applies, but anti-abuse, CFC-style and transfer-pricing rules still matter.","The standard rate is 25%. Qualifying small corporations can use 15% on the first EUR 42,500 of taxable profit if turnover and ownership conditions are met. Larger taxpayers may also face a 3.3% social contribution calculated on the corporate-tax bill once it exceeds EUR 763,000.","Very large groups can face an exceptional contribution based on high French turnover thresholds under recent finance laws, and multinationals above the EUR 750 million GloBE threshold can face France’s 15% domestic minimum top-up tax. Day-to-day operating companies still also deal with VAT, payroll, local business taxes and withholding taxes.",{},"France corporate tax guide for founders and companies. See the 25% standard rate, 15% SME band, social contribution, IP Box and Pillar Two notes.","France corporate tax: rates, SME band and company rules (2026)",[345,346,347,348,349,350,351],{"title":134,"slug":135,"icon":136},{"title":87,"slug":138,"icon":139},{"title":141,"slug":142,"icon":143},{"title":84,"slug":145,"icon":146},{"title":151,"slug":152,"icon":153},{"title":155,"slug":156,"icon":157},{"title":159,"slug":160,"icon":161},"\u002Fcountry\u002Ffrance\u002Fcorporate-tax",[],[],{"title":315,"description":323},"country\u002Ffrance\u002Fcorporate-tax",[358,360,364,368],{"label":81,"value":176,"note":359},"Standard CIT rate",{"label":361,"value":362,"note":363},"SME reduced rate","15%","First EUR 42,500 if eligible",{"label":365,"value":366,"note":367},"Social contribution on CIT","3.3%","If CIT exceeds EUR 763,000",{"label":266,"value":267,"note":369},"Plus advances for most companies",[],[],[373,376,378,379,382],{"label":374,"value":176,"badge":375},"Standard corporate tax","Headline",{"label":361,"value":377},"15% on first EUR 42,500",{"label":365,"value":366},{"label":380,"value":381},"IP Box reduced rate","10%",{"label":383,"value":362},"QDMTT \u002F Pillar Two",[],[386,387,388,389],"A 25% headline rate is only the start. Payroll social security, VAT, local taxes, interest-deduction limits and transfer pricing can move the effective burden more than a small rate difference.","The SME 15% band is limited to the first EUR 42,500 and only applies if ownership and turnover tests are met. It is not a general small-business 15% rate on all profits.","Large companies can face additional contributions and Pillar Two top-up tax. Model group turnover carefully before assuming the ordinary 25% rate is the whole answer.","Distributions to shareholders are a separate layer. Resident individuals often face the 31.4% PFU on dividends, while non-resident withholding depends on status and treaty relief.","g6XUnNWh9wQ2VKbPWh6LwE7CmqOpzgFR11UCPOYjoSU",{"id":392,"title":393,"bestFor":394,"body":398,"country":36,"countryFacts":405,"countrySlug":37,"description":402,"excerpt":40,"extension":41,"faqs":406,"flag":53,"heroImage":40,"howItWorks":416,"lastUpdated":128,"meta":420,"metaDescription":421,"metaTitle":422,"navigation":60,"otherTaxes":423,"pageType":248,"path":431,"relatedFormations":432,"relatedGuides":433,"seo":434,"stem":435,"summaryCards":436,"taxBracketSections":451,"taxBrackets":452,"taxRates":453,"taxSlug":145,"taxType":84,"visas":472,"watchOut":473,"__hash__":478},"taxes\u002Fcountry\u002Ffrance\u002Fcapital-gains-tax.md","Capital gains tax in France",[99,395,396,213,397],"Crypto holders","Property owners","Family offices",{"type":17,"value":399,"toc":403},[400],[20,401,402],{},"France splits capital gains into two practical worlds: a flat tax on most securities and a holding-period regime for real estate. Once you know which asset class you are dealing with, the rate, the social levies and any taper or exemption become much easier to map.",{"title":33,"searchDepth":34,"depth":34,"links":404},[],{"region":109,"currency":110,"taxTreaties":111,"euBlacklist":112,"fatfStatus":113},[407,410,413],{"question":408,"answer":409},"Does France tax capital gains?","Yes. Securities gains are usually taxed at the 31.4% PFU from 2026, while real-estate gains follow a separate 19% income-tax regime plus social levies.",{"question":411,"answer":412},"Are crypto gains taxed in France?","Often yes for private disposals under the flat-tax style framework, unless a different regime or professional recharacterisation applies. Check the exact asset, frequency of trading and filing position.",{"question":414,"answer":415},"Are stock market gains taxed in France?","Yes for most resident investors. The default is the PFU, with a progressive-scale election available when that produces a better result.",[417,418,419],"Most capital gains on shares, funds and similar securities earned by French residents fall under the prélèvement forfaitaire unique. From 2026 the standard combined PFU is 31.4%, made up of 12.8% income tax and 18.6% social levies. Taxpayers may elect the progressive income-tax scale instead if that produces a lower overall bill.","Real estate is different. Taxable property gains are generally subject to 19% income tax plus social levies, with separate holding-period allowances that can fully exempt the income-tax portion after 22 years and the social-levy portion after 30 years. A principal residence is usually exempt.","Crypto and other digital assets are commonly taxed under the securities-style PFU framework for private individuals when they produce taxable disposal gains, though professional trading can be recharacterised. Exit tax can also catch unrealised gains when a resident leaves France with large shareholdings.",{},"France capital gains tax guide for investors. See the 31.4% PFU on securities, property CGT rules, principal-residence exemption and 2026 social-levy changes.","France capital gains tax: shares, property and crypto (2026)",[424,425,426,427,428,429,430],{"title":134,"slug":135,"icon":136},{"title":87,"slug":138,"icon":139},{"title":141,"slug":142,"icon":143},{"title":81,"slug":148,"icon":149},{"title":151,"slug":152,"icon":153},{"title":155,"slug":156,"icon":157},{"title":159,"slug":160,"icon":161},"\u002Fcountry\u002Ffrance\u002Fcapital-gains-tax",[],[],{"title":393,"description":402},"country\u002Ffrance\u002Fcapital-gains-tax",[437,440,444,447],{"label":438,"value":179,"note":439},"Securities gains tax","Standard PFU from 2026",{"label":441,"value":442,"note":443},"Property gains tax","19% + social levies","Holding-period taper applies",{"label":445,"value":273,"note":446},"Principal residence","Qualifying main home usually exempt",{"label":448,"value":449,"note":450},"Progressive option","Available","Can elect IR scale instead of PFU",[],[],[454,457,460,463,466,469],{"label":455,"value":179,"badge":456},"Securities PFU",2026,{"label":458,"value":459},"PFU income-tax component","12.8%",{"label":461,"value":462},"PFU social levies","18.6%",{"label":464,"value":465},"Real-estate income tax","19%",{"label":467,"value":468},"Full property IR exemption","22 years",{"label":470,"value":471},"Full property social exemption","30 years",[],[474,475,476,477],"The PFU default is not always best. Households with lower marginal brackets sometimes prefer the progressive election, especially where older shareholding allowances still matter.","Property is not taxed like listed shares. The 19% real-estate rate, social levies, surtax on large gains and 22\u002F30-year tapers all need a separate calculation.","Leaving France can trigger exit tax on unrealised gains when shareholdings cross the value or ownership thresholds, with deferral possible only in qualifying cases.","Foreign withholding tax, PEA wrappers and professional-versus-private characterisation can change the final answer even when the headline rate looks simple.","l-Loxvuz5BmhksDHoNBVL1ICctAPbJwjxEwjjig5gnw",{"id":480,"title":481,"bestFor":482,"body":485,"country":36,"countryFacts":492,"countrySlug":37,"description":489,"excerpt":40,"extension":41,"faqs":493,"flag":53,"heroImage":40,"howItWorks":503,"lastUpdated":128,"meta":507,"metaDescription":508,"metaTitle":509,"navigation":60,"otherTaxes":510,"pageType":248,"path":518,"relatedFormations":519,"relatedGuides":520,"seo":521,"stem":522,"summaryCards":523,"taxBracketSections":535,"taxBrackets":536,"taxRates":537,"taxSlug":152,"taxType":151,"visas":550,"watchOut":551,"__hash__":556},"taxes\u002Fcountry\u002Ffrance\u002Fdividend-tax.md","Dividend tax in France",[99,483,318,213,484],"Shareholders","Cross-border investors",{"type":17,"value":486,"toc":490},[487],[20,488,489],{},"France’s dividend system is built around a flat tax for residents and withholding for many non-residents. The headline number is useful, but the better question is whether PFU, progressive election or treaty relief produces the lowest all-in result for your facts.",{"title":33,"searchDepth":34,"depth":34,"links":491},[],{"region":109,"currency":110,"taxTreaties":111,"euBlacklist":112,"fatfStatus":113},[494,497,500],{"question":495,"answer":496},"Does France tax dividends?","Yes. Resident individuals usually face the 31.4% PFU from 2026 unless they elect progressive taxation. Non-residents face domestic withholding that may be reduced by treaty.",{"question":498,"answer":499},"Does France have dividend withholding tax?","Yes for many cross-border payments. Domestic law commonly withholds 12.8% for non-resident individuals, with different rates or exemptions for companies and treaty claimants.",{"question":501,"answer":502},"Are foreign dividends taxed in France?","Often yes if you are a French tax resident. The French flat tax or progressive option, foreign withholding tax and treaty relief all need to be checked together.",[504,505,506],"French-resident individuals usually pay the prélèvement forfaitaire unique on taxable dividends. From 2026 the combined default is 31.4%: 12.8% income tax and 18.6% social levies. You can elect progressive income tax instead, often with a 40% allowance on qualifying dividends when that route is chosen.","Domestic payments to non-resident individuals are generally subject to 12.8% withholding tax. Corporate non-resident recipients often face a higher domestic rate, commonly 25%, unless an EU parent-subsidiary exemption or a treaty reduces or eliminates the tax.","Corporate shareholders can also benefit from participation-exemption style rules on qualifying holdings, so the shareholder result depends heavily on whether the recipient is an individual, a company, a resident or a non-resident.",{},"France dividend tax guide for investors and shareholders. See the 31.4% PFU for residents, progressive election, 12.8% non-resident withholding and treaty notes.","France dividend tax: PFU rate, withholding and allowances (2026)",[511,512,513,514,515,516,517],{"title":134,"slug":135,"icon":136},{"title":87,"slug":138,"icon":139},{"title":141,"slug":142,"icon":143},{"title":84,"slug":145,"icon":146},{"title":81,"slug":148,"icon":149},{"title":155,"slug":156,"icon":157},{"title":159,"slug":160,"icon":161},"\u002Fcountry\u002Ffrance\u002Fdividend-tax",[],[],{"title":481,"description":489},"country\u002Ffrance\u002Fdividend-tax",[524,526,529,532],{"label":525,"value":179,"note":439},"Resident dividend tax",{"label":527,"value":459,"note":528},"Income-tax component","Flat IR portion of PFU",{"label":530,"value":462,"note":531},"Social levies","Part of the 2026 PFU total",{"label":533,"value":459,"note":534},"Non-resident individual WHT","Domestic rate; treaties can reduce",[],[],[538,540,542,543,544,547],{"label":539,"value":179,"badge":456},"Resident PFU total",{"label":541,"value":459},"PFU income tax",{"label":461,"value":462},{"label":533,"value":459},{"label":545,"value":546},"Progressive election","Optional",{"label":548,"value":549},"Common dividend allowance on progressive route","40%",[],[552,553,554,555],"The company-level corporate tax and the shareholder-level dividend tax are separate. A French company can pay 25% first, then the shareholder can still face PFU or withholding on the distribution.","Electing the progressive scale can help lower-bracket households, but social levies and the loss of PFU simplicity still need modelling every year.","Treaty residence, beneficial ownership and non-cooperative jurisdiction rules can change non-resident withholding dramatically.","Foreign dividends received by French residents can still be taxable in France, with foreign tax credit or treaty relief as a second step.","-wfm1Cv6Xjz7VixJp_BtWYvT1463bVuy2Jbh6-sOFvg",{"id":558,"title":559,"bestFor":560,"body":561,"country":36,"countryFacts":568,"countrySlug":37,"description":565,"excerpt":40,"extension":41,"faqs":569,"flag":53,"heroImage":40,"howItWorks":578,"lastUpdated":128,"meta":582,"metaDescription":583,"metaTitle":584,"navigation":60,"otherTaxes":585,"pageType":248,"path":593,"relatedFormations":594,"relatedGuides":595,"seo":596,"stem":597,"summaryCards":598,"taxBracketSections":613,"taxBrackets":614,"taxRates":634,"taxSlug":138,"taxType":87,"visas":646,"watchOut":647,"__hash__":652},"taxes\u002Fcountry\u002Ffrance\u002Fwealth-tax.md","Wealth tax in France",[99,396,397,213,96],{"type":17,"value":562,"toc":566},[563],[20,564,565],{},"France’s wealth story is easy to oversimplify. There is no broad annual tax on all net worth, but property-heavy households can still face IFI every year once real-estate wealth crosses the statutory threshold.",{"title":33,"searchDepth":34,"depth":34,"links":567},[],{"region":109,"currency":110,"taxTreaties":111,"euBlacklist":112,"fatfStatus":113},[570,572,575],{"question":119,"answer":571},"France does not currently levy a general net wealth tax on all assets. It does levy IFI, an annual real-estate wealth tax above EUR 1.3 million of net taxable non-professional real estate.",{"question":573,"answer":574},"Are shares and crypto taxed as wealth in France?","Not under a general wealth tax. Ordinary financial assets are outside IFI, although they can still be taxed through income tax, PFU, capital gains rules or inheritance tax.",{"question":576,"answer":577},"Who pays IFI in France?","Households whose net taxable non-professional real-estate wealth exceeds EUR 1.3 million on 1 January. Residents generally count worldwide real estate; non-residents generally count French real estate only.",[579,580,581],"France replaced the old broad wealth tax (ISF) with the impôt sur la fortune immobilière (IFI). In 2026, households are in scope when the net taxable value of non-professional real estate exceeds EUR 1.3 million on 1 January.","Once the threshold is crossed, the progressive scale starts from EUR 800,000 of net taxable real-estate wealth and rises from 0.5% to 1.5% above EUR 10 million. Financial assets such as ordinary bank cash, listed shares and many business interests are outside IFI unless they are real-estate rich in a way that brings them back into the real-estate base.","French tax residents are generally assessed on worldwide non-professional real estate, subject to treaty rules. Non-residents are generally assessed only on French real estate. Qualifying debts can reduce the base, and temporary arrival exemptions can shelter non-French real estate for some new residents.",{},"France wealth tax guide. See the IFI real-estate wealth tax threshold of EUR 1.3 million, progressive 0.5%–1.5% rates and what is still outside the tax base.","France wealth tax: IFI rates, threshold and 2026 status",[586,587,588,589,590,591,592],{"title":134,"slug":135,"icon":136},{"title":141,"slug":142,"icon":143},{"title":84,"slug":145,"icon":146},{"title":81,"slug":148,"icon":149},{"title":151,"slug":152,"icon":153},{"title":155,"slug":156,"icon":157},{"title":159,"slug":160,"icon":161},"\u002Fcountry\u002Ffrance\u002Fwealth-tax",[],[],{"title":559,"description":565},"country\u002Ffrance\u002Fwealth-tax",[599,602,606,610],{"label":600,"value":273,"note":601},"General wealth tax","No broad ISF-style tax on all assets",{"label":603,"value":604,"note":605},"Real-estate wealth tax (IFI)","0.5% - 1.5%","Progressive scale above entry threshold",{"label":607,"value":608,"note":609},"IFI entry threshold","EUR 1.3 million","Net taxable real estate at 1 January",{"label":611,"value":267,"note":612},"Annual IFI return","Filed with income-tax process when due",[],[615,618,622,625,628,631],{"band":616,"rate":273,"note":617},"Up to EUR 800,000","Scale starts here only if IFI threshold is met",{"band":619,"rate":620,"note":621},"EUR 800,001 to EUR 1,300,000","0.50%","First taxable IFI band",{"band":623,"rate":624},"EUR 1,300,001 to EUR 2,570,000","0.70%",{"band":626,"rate":627},"EUR 2,570,001 to EUR 5,000,000","1.00%",{"band":629,"rate":630},"EUR 5,000,001 to EUR 10,000,000","1.25%",{"band":632,"rate":633},"Above EUR 10,000,000","1.50%",[635,638,641,642,643,644,645],{"label":636,"value":273,"badge":637},"General net wealth tax","No broad tax",{"label":639,"value":640},"IFI threshold","EUR 1,300,000",{"label":619,"value":620},{"label":623,"value":624},{"label":626,"value":627},{"label":629,"value":630},{"label":632,"value":633},[],[648,649,650,651],"No general wealth tax does not mean France is light on asset ownership. Property tax, housing tax on secondary homes, transaction taxes, IFI and inheritance tax still matter.","The EUR 1.3 million figure is an entry threshold. Once you are in, the calculation can reach back to EUR 800,000 of net taxable real-estate wealth.","Real-estate companies, SCIs and indirect holdings can still fall into the IFI base when the underlying asset is non-professional real estate.","New residents sometimes benefit from temporary non-French real-estate exemptions, but French property remains exposed and the conditions are technical.","jwkAf6Oe3WXaE3LMlh75sN-T8WCwVqRQeW7v0V8HIAY",{"id":654,"title":655,"bestFor":656,"body":658,"country":36,"countryFacts":665,"countrySlug":37,"description":662,"excerpt":40,"extension":41,"faqs":666,"flag":53,"heroImage":40,"howItWorks":676,"lastUpdated":128,"meta":680,"metaDescription":681,"metaTitle":682,"navigation":60,"otherTaxes":683,"pageType":248,"path":691,"relatedFormations":692,"relatedGuides":693,"seo":694,"stem":695,"summaryCards":696,"taxBracketSections":710,"taxBrackets":711,"taxRates":728,"taxSlug":142,"taxType":141,"visas":742,"watchOut":743,"__hash__":748},"taxes\u002Fcountry\u002Ffrance\u002Finheritance-tax.md","Inheritance tax in France",[657,96,99,396,397],"Families",{"type":17,"value":659,"toc":663},[660],[20,661,662],{},"France’s succession tax is relationship-driven. Spouses are usually protected, children receive a meaningful allowance, and distant or unrelated heirs can face very high rates once the small residual allowance is used up.",{"title":33,"searchDepth":34,"depth":34,"links":664},[],{"region":109,"currency":110,"taxTreaties":111,"euBlacklist":112,"fatfStatus":113},[667,670,673],{"question":668,"answer":669},"Does France have inheritance tax?","Yes. France levies inheritance and gift tax with rates and allowances that depend on the relationship between the parties and the taxable share received.",{"question":671,"answer":672},"Do spouses pay inheritance tax in France?","Surviving spouses and PACS partners are generally exempt from French inheritance tax.",{"question":674,"answer":675},"What is the inheritance tax allowance for children in France?","Children commonly benefit from a EUR 100,000 personal allowance per parent before progressive rates of 5% to 45% apply to the remaining share.",[677,678,679],"France taxes inheritances and lifetime gifts at the beneficiary level. The rate and allowance depend on the family relationship, the taxable share received and whether special reliefs apply. Surviving spouses and PACS partners are generally exempt from inheritance tax.","If the deceased or donor is a French tax resident, worldwide assets can fall into French succession or gift tax. If neither side is resident, French-situs assets such as French real estate can still be taxed. A French-resident beneficiary who has lived in France for at least six of the last ten years can also bring foreign assets into scope in some cases.","Direct-line heirs such as children usually receive a EUR 100,000 personal allowance, then pay progressive rates from 5% to 45%. Brothers and sisters, nephews and nieces and unrelated beneficiaries face higher rates and much smaller allowances.",{},"France inheritance tax guide with spouse exemption, EUR 100,000 child allowance, progressive direct-line rates, gift tax notes and cross-border scope.","France inheritance tax: allowances, rates and gift tax (2026)",[684,685,686,687,688,689,690],{"title":134,"slug":135,"icon":136},{"title":87,"slug":138,"icon":139},{"title":84,"slug":145,"icon":146},{"title":81,"slug":148,"icon":149},{"title":151,"slug":152,"icon":153},{"title":155,"slug":156,"icon":157},{"title":159,"slug":160,"icon":161},"\u002Fcountry\u002Ffrance\u002Finheritance-tax",[],[],{"title":655,"description":662},"country\u002Ffrance\u002Finheritance-tax",[697,699,702,706],{"label":141,"value":194,"note":698},"Depends on relationship and share",{"label":700,"value":273,"note":701},"Spouse \u002F PACS partner","Generally exempt",{"label":703,"value":704,"note":705},"Child allowance","EUR 100,000","Per parent, refreshed for gifts over time",{"label":707,"value":708,"note":709},"Unrelated beneficiary","60%","After a small allowance",[],[712,716,718,720,722,724,726],{"band":713,"rate":714,"note":715},"Direct line up to EUR 8,072","5%","After personal allowance",{"band":717,"rate":381},"EUR 8,073 to EUR 12,109",{"band":719,"rate":362},"EUR 12,110 to EUR 15,932",{"band":721,"rate":185},"EUR 15,933 to EUR 552,324",{"band":723,"rate":281},"EUR 552,325 to EUR 902,838",{"band":725,"rate":549},"EUR 902,839 to EUR 1,805,677",{"band":727,"rate":259},"Above EUR 1,805,677",[729,732,735,736,739],{"label":700,"value":730,"badge":731},"Exempt","Common case",{"label":733,"value":734},"Children \u002F parents","5% - 45%",{"label":703,"value":704},{"label":737,"value":738},"Siblings","35% \u002F 45%",{"label":740,"value":741},"Distant relatives \u002F unrelated","55% \u002F 60%",[],[744,745,746,747],"France can tax more than local real estate when residence tests are met. Cross-border estates often need both French rules and any inheritance treaty reviewed together.","Gift allowances can refresh over time, commonly on a rolling multi-year cycle for many direct-line gifts, so lifetime planning and death planning interact.","Unrelated beneficiaries and more distant relatives can face 55% or 60% rates after only small allowances, which is why relationship and ownership structure matter early.","Notarial process, forced-heirship concepts and valuation rules can affect the practical result as much as the headline percentage.","SN79h0MGZpTGbg7r6erYEKoErOKlptOeA7f7rpimuzQ",{"index":750,"details":833},{"id":751,"title":752,"bestFor":753,"body":756,"country":763,"countryFacts":764,"countrySlug":39,"description":760,"excerpt":40,"extension":41,"faqs":768,"flag":54,"heroImage":40,"howItWorks":778,"lastUpdated":781,"meta":782,"metaDescription":783,"metaTitle":784,"navigation":60,"otherTaxes":785,"pageType":162,"path":794,"relatedFormations":795,"relatedGuides":799,"seo":804,"stem":805,"summaryCards":806,"taxBracketSections":816,"taxBrackets":817,"taxRates":818,"taxSlug":40,"taxType":40,"visas":827,"watchOut":828,"__hash__":832},"taxes\u002Fcountry\u002Fuae\u002Findex.md","Taxes in the United Arab Emirates",[754,213,99,755,318],"Remote founders","Digital nomads",{"type":17,"value":757,"toc":761},[758],[20,759,760],{},"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":762},[],"United Arab Emirates",{"region":765,"currency":766,"taxTreaties":767,"euBlacklist":112,"fatfStatus":113},"Middle East","AED","Extensive",[769,772,775],{"question":770,"answer":771},"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":773,"answer":774},"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":776,"answer":777},"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.",[779,780],"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)",[786,787,788,789,790,791,792,793],{"title":134,"slug":135,"icon":136},{"title":87,"slug":138,"icon":139},{"title":141,"slug":142,"icon":143},{"title":84,"slug":145,"icon":146},{"title":81,"slug":148,"icon":149},{"title":151,"slug":152,"icon":153},{"title":155,"slug":156,"icon":157},{"title":159,"slug":160,"icon":161},"\u002Fcountry\u002Fuae",[796],{"title":797,"path":798,"flag":54},"Dubai FZCO","\u002Fformation\u002Fdubai-fzco",[800],{"title":801,"path":802,"description":803},"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":752,"description":760},"country\u002Fuae\u002Findex",[807,809,811,814],{"label":134,"value":273,"note":808},"No personal tax",{"label":87,"value":273,"note":810},"No net wealth tax",{"label":81,"value":812,"note":813},"0% \u002F 9%","0% up to AED 375k",{"label":84,"value":273,"note":815},"No personal CGT",[],[],[819,821,822,823,824,825,826],{"label":134,"value":273,"badge":820},"Zero",{"label":87,"value":273},{"label":141,"value":273},{"label":84,"value":273},{"label":81,"value":812},{"label":151,"value":273},{"label":184,"value":714},[],[829,830,831],"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":834,"corporate-tax":915,"capital-gains-tax":989,"dividend-tax":1055,"wealth-tax":1122,"inheritance-tax":1188},{"id":835,"title":836,"bestFor":837,"body":838,"country":763,"countryFacts":845,"countrySlug":39,"description":842,"excerpt":40,"extension":41,"faqs":846,"flag":54,"heroImage":856,"howItWorks":857,"lastUpdated":781,"meta":860,"metaDescription":861,"metaTitle":862,"navigation":60,"otherTaxes":863,"pageType":248,"path":871,"relatedFormations":872,"relatedGuides":873,"seo":874,"stem":875,"summaryCards":876,"taxBracketSections":889,"taxBrackets":890,"taxRates":897,"taxSlug":135,"taxType":134,"visas":909,"watchOut":910,"__hash__":914},"taxes\u002Fcountry\u002Fuae\u002Fincome-tax.md","Income tax in the United Arab Emirates",[754,213,99,755,395],{"type":17,"value":839,"toc":843},[840],[20,841,842],{},"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":844},[],{"region":765,"currency":766,"taxTreaties":767,"euBlacklist":112,"fatfStatus":113},[847,850,853],{"question":848,"answer":849},"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":851,"answer":852},"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":854,"answer":855},"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",[858,859],"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)",[864,865,866,867,868,869,870],{"title":87,"slug":138,"icon":139},{"title":141,"slug":142,"icon":143},{"title":84,"slug":145,"icon":146},{"title":81,"slug":148,"icon":149},{"title":151,"slug":152,"icon":153},{"title":155,"slug":156,"icon":157},{"title":159,"slug":160,"icon":161},"\u002Fcountry\u002Fuae\u002Fincome-tax",[],[],{"title":836,"description":842},"country\u002Fuae\u002Fincome-tax",[877,879,882,886],{"label":77,"value":273,"note":878},"No PIT regime",{"label":880,"value":273,"note":881},"Highest bracket tax","Top marginal rate",{"label":883,"value":884,"note":885},"Employee social security","0% \u002F 20%","Expat \u002F UAE national",{"label":887,"value":112,"note":888},"Tax return","No PIT filing",[],[891,894],{"band":892,"rate":273,"note":893},"All personal income","The UAE does not tax individual income through a PIT regime.",{"band":895,"rate":273,"note":896},"Salary and wages","Employment income is not subject to income tax, but social security and unemployment insurance can still apply.",[898,899,900,902,904,906],{"label":77,"value":273,"badge":820},{"label":880,"value":273},{"label":901,"value":273},"Foreign income tax",{"label":903,"value":273},"Tax on wages",{"label":905,"value":273},"Non-GCC social security",{"label":907,"value":908},"UAE national social security","20% \u002F 26% Abu Dhabi",[],[911,912,913],"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":916,"title":917,"bestFor":918,"body":921,"country":763,"countryFacts":928,"countrySlug":39,"description":925,"excerpt":40,"extension":41,"faqs":929,"flag":54,"heroImage":40,"howItWorks":939,"lastUpdated":781,"meta":942,"metaDescription":943,"metaTitle":944,"navigation":60,"otherTaxes":945,"pageType":248,"path":953,"relatedFormations":954,"relatedGuides":955,"seo":956,"stem":957,"summaryCards":958,"taxBracketSections":970,"taxBrackets":971,"taxRates":972,"taxSlug":148,"taxType":81,"visas":983,"watchOut":984,"__hash__":988},"taxes\u002Fcountry\u002Fuae\u002Fcorporate-tax.md","Corporate tax in the United Arab Emirates",[754,318,99,919,920],"Regional operators","Free zone businesses",{"type":17,"value":922,"toc":926},[923],[20,924,925],{},"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":927},[],{"region":765,"currency":766,"taxTreaties":767,"euBlacklist":112,"fatfStatus":113},[930,933,936],{"question":931,"answer":932},"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":934,"answer":935},"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":937,"answer":938},"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.",[940,941],"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)",[946,947,948,949,950,951,952],{"title":134,"slug":135,"icon":136},{"title":87,"slug":138,"icon":139},{"title":141,"slug":142,"icon":143},{"title":84,"slug":145,"icon":146},{"title":151,"slug":152,"icon":153},{"title":155,"slug":156,"icon":157},{"title":159,"slug":160,"icon":161},"\u002Fcountry\u002Fuae\u002Fcorporate-tax",[],[],{"title":917,"description":925},"country\u002Fuae\u002Fcorporate-tax",[959,960,964,967],{"label":81,"value":812,"note":813},{"label":961,"value":962,"note":963},"Standard company tax","9%","Federal CT rate",{"label":965,"value":273,"note":966},"Small business relief","Eligible businesses that elect",{"label":968,"value":362,"note":969},"DMTT for large MNEs","EUR 750m+ groups",[],[],[973,976,977,978,980,981],{"label":974,"value":812,"badge":975},"Corporate profits tax","0% to AED 375k",{"label":961,"value":962},{"label":965,"value":273},{"label":979,"value":273},"Qualifying free zone income",{"label":968,"value":362},{"label":982,"value":273},"Withholding tax",[],[985,986,987],"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":990,"title":991,"bestFor":992,"body":994,"country":763,"countryFacts":1001,"countrySlug":39,"description":998,"excerpt":40,"extension":41,"faqs":1002,"flag":54,"heroImage":40,"howItWorks":1012,"lastUpdated":781,"meta":1015,"metaDescription":1016,"metaTitle":1017,"navigation":60,"otherTaxes":1018,"pageType":248,"path":1026,"relatedFormations":1027,"relatedGuides":1028,"seo":1029,"stem":1030,"summaryCards":1031,"taxBracketSections":1039,"taxBrackets":1040,"taxRates":1041,"taxSlug":145,"taxType":84,"visas":1049,"watchOut":1050,"__hash__":1054},"taxes\u002Fcountry\u002Fuae\u002Fcapital-gains-tax.md","Capital gains tax in the United Arab Emirates",[99,395,993,213,397],"Traders",{"type":17,"value":995,"toc":999},[996],[20,997,998],{},"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":1000},[],{"region":765,"currency":766,"taxTreaties":767,"euBlacklist":112,"fatfStatus":113},[1003,1006,1009],{"question":1004,"answer":1005},"Does the UAE have capital gains tax?","No. The UAE does not levy a personal capital gains tax on individuals.",{"question":1007,"answer":1008},"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":1010,"answer":1011},"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.",[1013,1014],"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)",[1019,1020,1021,1022,1023,1024,1025],{"title":134,"slug":135,"icon":136},{"title":87,"slug":138,"icon":139},{"title":141,"slug":142,"icon":143},{"title":81,"slug":148,"icon":149},{"title":151,"slug":152,"icon":153},{"title":155,"slug":156,"icon":157},{"title":159,"slug":160,"icon":161},"\u002Fcountry\u002Fuae\u002Fcapital-gains-tax",[],[],{"title":991,"description":998},"country\u002Fuae\u002Fcapital-gains-tax",[1032,1033,1035,1037],{"label":84,"value":273,"note":815},{"label":1034,"value":273,"note":815},"Crypto gains tax",{"label":1036,"value":273,"note":815},"Share gains tax",{"label":441,"value":273,"note":1038},"Transfer fees may apply",[],[],[1042,1043,1045,1047],{"label":84,"value":273,"badge":820},{"label":1044,"value":273},"Crypto capital gains tax",{"label":1046,"value":273},"Shares and securities gains",{"label":1048,"value":273},"Real estate gains",[],[1051,1052,1053],"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":1056,"title":1057,"bestFor":1058,"body":1059,"country":763,"countryFacts":1066,"countrySlug":39,"description":1063,"excerpt":40,"extension":41,"faqs":1067,"flag":54,"heroImage":40,"howItWorks":1077,"lastUpdated":781,"meta":1080,"metaDescription":1081,"metaTitle":1082,"navigation":60,"otherTaxes":1083,"pageType":248,"path":1091,"relatedFormations":1092,"relatedGuides":1093,"seo":1094,"stem":1095,"summaryCards":1096,"taxBracketSections":1107,"taxBrackets":1108,"taxRates":1109,"taxSlug":152,"taxType":151,"visas":1116,"watchOut":1117,"__hash__":1121},"taxes\u002Fcountry\u002Fuae\u002Fdividend-tax.md","Dividend tax in the United Arab Emirates",[99,318,754,213,397],{"type":17,"value":1060,"toc":1064},[1061],[20,1062,1063],{},"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":1065},[],{"region":765,"currency":766,"taxTreaties":767,"euBlacklist":112,"fatfStatus":113},[1068,1071,1074],{"question":1069,"answer":1070},"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":1072,"answer":1073},"Does the UAE have dividend withholding tax?","No general dividend withholding tax applies in the UAE.",{"question":1075,"answer":1076},"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.",[1078,1079],"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)",[1084,1085,1086,1087,1088,1089,1090],{"title":134,"slug":135,"icon":136},{"title":87,"slug":138,"icon":139},{"title":141,"slug":142,"icon":143},{"title":84,"slug":145,"icon":146},{"title":81,"slug":148,"icon":149},{"title":155,"slug":156,"icon":157},{"title":159,"slug":160,"icon":161},"\u002Fcountry\u002Fuae\u002Fdividend-tax",[],[],{"title":1057,"description":1063},"country\u002Fuae\u002Fdividend-tax",[1097,1099,1102,1106],{"label":151,"value":273,"note":1098},"No dividend WHT",{"label":1100,"value":273,"note":1101},"Dividend WHT","UAE source",{"label":1103,"value":1104,"note":1105},"Foreign dividends","0% \u002F exempt","Individuals and qualifying companies",{"label":887,"value":112,"note":888},[],[],[1110,1112,1114],{"label":1111,"value":273,"badge":820},"Dividend withholding tax",{"label":1113,"value":273},"Domestic dividend tax",{"label":1115,"value":1104},"Foreign dividend tax",[],[1118,1119,1120],"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":1123,"title":1124,"bestFor":1125,"body":1126,"country":763,"countryFacts":1133,"countrySlug":39,"description":1130,"excerpt":40,"extension":41,"faqs":1134,"flag":54,"heroImage":40,"howItWorks":1144,"lastUpdated":781,"meta":1147,"metaDescription":1148,"metaTitle":1149,"navigation":60,"otherTaxes":1150,"pageType":248,"path":1158,"relatedFormations":1159,"relatedGuides":1160,"seo":1161,"stem":1162,"summaryCards":1163,"taxBracketSections":1174,"taxBrackets":1175,"taxRates":1176,"taxSlug":138,"taxType":87,"visas":1182,"watchOut":1183,"__hash__":1187},"taxes\u002Fcountry\u002Fuae\u002Fwealth-tax.md","Wealth tax in the United Arab Emirates",[99,213,397,395,754],{"type":17,"value":1127,"toc":1131},[1128],[20,1129,1130],{},"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":1132},[],{"region":765,"currency":766,"taxTreaties":767,"euBlacklist":112,"fatfStatus":113},[1135,1138,1141],{"question":1136,"answer":1137},"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":1139,"answer":1140},"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":1142,"answer":1143},"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.",[1145,1146],"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)",[1151,1152,1153,1154,1155,1156,1157],{"title":134,"slug":135,"icon":136},{"title":141,"slug":142,"icon":143},{"title":84,"slug":145,"icon":146},{"title":81,"slug":148,"icon":149},{"title":151,"slug":152,"icon":153},{"title":155,"slug":156,"icon":157},{"title":159,"slug":160,"icon":161},"\u002Fcountry\u002Fuae\u002Fwealth-tax",[],[],{"title":1124,"description":1130},"country\u002Fuae\u002Fwealth-tax",[1164,1165,1168,1171],{"label":87,"value":273,"note":810},{"label":1166,"value":273,"note":1167},"Net worth tax","No annual tax",{"label":1169,"value":273,"note":1170},"Asset tax","No broad levy",{"label":1172,"value":112,"note":1173},"Annual filing","No wealth return",[],[],[1177,1179,1180],{"label":1178,"value":273,"badge":820},"Net wealth tax",{"label":1166,"value":273},{"label":1181,"value":273},"Annual asset tax",[],[1184,1185,1186],"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":1189,"title":1190,"bestFor":1191,"body":1192,"country":763,"countryFacts":1199,"countrySlug":39,"description":1196,"excerpt":40,"extension":41,"faqs":1200,"flag":54,"heroImage":40,"howItWorks":1210,"lastUpdated":781,"meta":1213,"metaDescription":1214,"metaTitle":1215,"navigation":60,"otherTaxes":1216,"pageType":248,"path":1224,"relatedFormations":1225,"relatedGuides":1226,"seo":1227,"stem":1228,"summaryCards":1229,"taxBracketSections":1241,"taxBrackets":1242,"taxRates":1243,"taxSlug":142,"taxType":141,"visas":1248,"watchOut":1249,"__hash__":1253},"taxes\u002Fcountry\u002Fuae\u002Finheritance-tax.md","Inheritance tax in the United Arab Emirates",[99,397,213,96,754],{"type":17,"value":1193,"toc":1197},[1194],[20,1195,1196],{},"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":1198},[],{"region":765,"currency":766,"taxTreaties":767,"euBlacklist":112,"fatfStatus":113},[1201,1204,1207],{"question":1202,"answer":1203},"Does the UAE have inheritance tax?","No. The UAE does not impose a standalone inheritance tax on assets passing to heirs.",{"question":1205,"answer":1206},"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":1208,"answer":1209},"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.",[1211,1212],"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)",[1217,1218,1219,1220,1221,1222,1223],{"title":134,"slug":135,"icon":136},{"title":87,"slug":138,"icon":139},{"title":84,"slug":145,"icon":146},{"title":81,"slug":148,"icon":149},{"title":151,"slug":152,"icon":153},{"title":155,"slug":156,"icon":157},{"title":159,"slug":160,"icon":161},"\u002Fcountry\u002Fuae\u002Finheritance-tax",[],[],{"title":1190,"description":1196},"country\u002Fuae\u002Finheritance-tax",[1230,1232,1235,1238],{"label":141,"value":273,"note":1231},"No estate tax",{"label":1233,"value":273,"note":1234},"Estate tax","No estate levy",{"label":1236,"value":273,"note":1237},"Gift tax","No gift tax",{"label":1239,"value":273,"note":1240},"Probate tax","No death tax",[],[],[1244,1245,1246,1247],{"label":141,"value":273,"badge":820},{"label":1233,"value":273},{"label":1236,"value":273},{"label":1239,"value":273},[],[1250,1251,1252],"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",1788594184352]