[{"data":1,"prerenderedAt":1160},["ShallowReactive",2],{"compare-pair-italy-vs-uae":3,"compare-italy-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\u002Fitaly-vs-uae.md","Italy vs UAE taxes",[9,10,11],"Qualifying new residents who will pay the lump-sum","People with Italian family, property or operating companies","Households that want EU residence despite ordinary IRPEF",[13,14,15],"Mobile high earners with a UAE visa","Founders who can locate management in the UAE","Investors who do not need an Italian flat-tax wrapper",{"type":17,"value":18,"toc":32},"minimark",[19,23,26,29],[20,21,22],"p",{},"Italy is a high-tax EU residence system with a handful of expensive reliefs. Ordinary residents pay IRPEF at 23%, 35% and 43% plus regional and municipal surtaxes. Employment also carries INPS. Most dividends and capital gains take a 26% substitute tax; most crypto gains are 33% from 2026. Companies pay 24% IRES and generally 3.9% IRAP. VAT is 22%. There is no general net wealth tax, but IVIE and IVAFE apply to foreign real estate and foreign financial assets. Inheritance tax is comparatively moderate at 4%, 6% or 8%.",[20,24,25],{},"The inbound lump-sum is how Italy tries to compete with zero-tax jurisdictions for globally mobile wealth. For arrivals from 1 January 2026 the charge is generally EUR 300,000 a year on eligible foreign income, with family members often at EUR 50,000. It is a substitute tax, not an exemption, and it does not convert Italian-source salary, Italian property or an Italian trade into Gulf rates. Eligibility, years of prior non-residence and the scope of foreign income have to be checked. Forfettario and other substitute-tax regimes can help qualifying small businesses, but they are not a 0% PIT system either.",[20,27,28],{},"The UAE comparison on ordinary rates is one-sided: 0% personal income tax, 0% personal CGT, 0% wealth tax, 0% inheritance tax, 5% VAT and 0%\u002F9% federal corporate tax. The constraint is the same as every other Gulf pair. You need a residence visa. A company that is meant to be UAE-tax resident needs substance in the Emirates. Italian tax residence does not end because a free-zone licence exists.",[20,30,31],{},"Choose the UAE when the income is mobile and the visa is real. Choose Italy when you will either pay ordinary IRPEF for Italian life or validly elect the lump-sum as a priced alternative to 0% — not as a substitute for it.",{"title":33,"searchDepth":34,"depth":34,"links":35},"",2,[],"Italy","italy","UAE","uae",null,"md",[],[44,47,50],{"question":45,"answer":46},"Is Italy or the UAE better for tax?","The UAE is better on ordinary personal and corporate headline rates. Italy can be competitive only for people who qualify for the new-resident lump-sum on foreign income or who have non-tax reasons to be in Italy.",{"question":48,"answer":49},"Does Italy's lump-sum match UAE 0% tax?","No. From 1 January 2026 the inbound substitute tax is generally EUR 300,000 a year on eligible foreign income, with family members often at EUR 50,000. Italian-source income remains in the ordinary IRPEF system, and the UAE still has 0% PIT.",{"question":51,"answer":52},"Does Italy tax foreign assets?","Italy has no general net wealth tax, but residents can pay IVIE on foreign real estate and IVAFE on foreign financial assets. The UAE has no equivalent charges.","🇮🇹","🇦🇪","\u002Fimages\u002Fcorp-card-bg.jpg","September 2026",{},"Italy vs UAE tax comparison for 2026. Compare income tax, the EUR 300,000 new-resident lump-sum, corporate tax, CGT, VAT, IVIE\u002FIVAFE and UAE visas.","Italy vs UAE taxes (2026): lump-sum, IRPEF and 0% PIT",true,"\u002Fcompare\u002Fitaly-vs-uae",[63,66],{"title":64,"path":65},"United Kingdom vs Italy","\u002Fcompare\u002Funited-kingdom-vs-italy",{"title":67,"path":68},"Portugal vs UAE","\u002Fcompare\u002Fportugal-vs-uae",{"title":7,"description":22},"compare\u002Fitaly-vs-uae",[72,73,74],"Ordinary Italian tax is not close to the UAE. IRPEF is 23% to 43% plus local surtaxes, financial income is generally 26%, companies pay 24% IRES plus 3.9% IRAP, VAT is 22%, and residents face IVIE and IVAFE on foreign real estate and foreign financial assets. The UAE has 0% personal income tax, 0% personal CGT, 0% wealth tax and 5% VAT.","Italy's inbound lump-sum is the only personal-tax product that changes the comparison for the very wealthy: EUR 300,000 a year from 1 January 2026 on eligible foreign income, with family members generally at EUR 50,000. It is a substitute tax with eligibility rules, not a 0% salary system, and Italian-source income still sits in the ordinary stack.","Choose the UAE for 0% PIT if visa and company substance are genuine. Choose Italy when EU residence, Italian family or business, or a qualifying lump-sum election is the reason to pay more than Gulf rates.",[76,80,83,86],{"taxType":77,"winner":78,"note":79},"Personal income tax","B","The UAE has 0% personal income tax; Italy's IRPEF reaches 43% before local surtaxes, and the inbound lump-sum is a EUR 300,000 substitute tax rather than 0%.",{"taxType":81,"winner":78,"note":82},"Corporate tax","UAE federal corporate tax is 0% or 9%, below Italy's 24% IRES plus generally 3.9% IRAP.",{"taxType":84,"winner":78,"note":85},"Capital gains tax","The UAE has no general personal CGT; Italy generally taxes financial gains at 26% (33% for most crypto from 2026).",{"taxType":87,"winner":78,"note":88},"VAT","UAE VAT is 5%, compared with Italy's 22% standard rate.","JwLywm2EOivlpF9XV6EFF6_GHwDA04mofjJE6Z_XIyo",{"a":91,"b":661},{"index":92,"details":200},{"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":155,"path":156,"relatedFormations":157,"relatedGuides":158,"seo":159,"stem":160,"summaryCards":161,"taxBracketSections":180,"taxBrackets":181,"taxRates":182,"taxSlug":40,"taxType":40,"visas":193,"watchOut":194,"__hash__":199},"taxes\u002Fcountry\u002Fitaly\u002Findex.md","Taxes in Italy",[96,97,98,99,100],"Expats","Founders","Investors","High earners","Holding companies",{"type":17,"value":102,"toc":106},[103],[20,104,105],{},"Italy is a full-rate EU tax system, not a zero-tax one. The useful planning work is in the details: residency, surtaxes, IVIE and IVAFE, dividend and capital gains withholding, payroll social security and the 2026 law changes that kept moving the goalposts for new residents, crypto and corporate planning.",{"title":33,"searchDepth":34,"depth":34,"links":107},[],{"region":109,"currency":110,"taxTreaties":111,"euBlacklist":112,"fatfStatus":113},"Europe","EUR","Extensive","No","Compliant",[115,118,121],{"question":116,"answer":117},"Is Italy a high-tax country?","Yes. Italy has progressive personal income tax, local surtaxes, social security, 24% corporate tax, 22% VAT and additional taxes on foreign assets.",{"question":119,"answer":120},"Does Italy have a wealth tax?","Italy does not have a general net wealth tax, but it does tax foreign real estate through IVIE and foreign financial assets through IVAFE.",{"question":122,"answer":123},"What should expats and founders check first?","Check tax residence, payroll social security, regional and municipal surtaxes, dividend and capital gains withholding, IVIE and IVAFE, and whether your activity also triggers VAT or corporate tax.",[125,126,127],"Italy taxes residents on worldwide income and non-residents on Italian-source income. For individuals, the core system is IRPEF plus regional and municipal surtaxes, so the effective bill is usually higher than the national bracket alone suggests.","Companies face 24% IRES and generally 3.9% IRAP, with higher IRAP for certain financial entities. Italy also levies VAT, payroll social security, withholding taxes and sector-specific taxes such as the 3% digital services tax for very large providers.","Italy does not have a broad domestic net wealth tax, but residents still face IVIE and IVAFE on foreign real estate and foreign financial assets. Inheritance and gift transfers are taxed, and the 2026 Budget Law kept tightening some rules around dividends, capital gains and new-resident planning.","May 2026",{},"Italy tax overview for expats, founders and investors. Compare income tax, wealth tax, inheritance tax, corporate tax, dividend tax, VAT, social security and 2026 changes.","Taxes in Italy: income, wealth, corporate and dividend tax (2026)",[133,137,141,145,148,151],{"title":134,"slug":135,"icon":136},"Income tax","income-tax","💼",{"title":138,"slug":139,"icon":140},"Wealth tax","wealth-tax","💰",{"title":142,"slug":143,"icon":144},"Inheritance tax","inheritance-tax","🏛️",{"title":84,"slug":146,"icon":147},"capital-gains-tax","📈",{"title":81,"slug":149,"icon":150},"corporate-tax","🏢",{"title":152,"slug":153,"icon":154},"Dividend tax","dividend-tax","💸","country","\u002Fcountry\u002Fitaly",[],[],{"title":94,"description":105},"country\u002Fitaly\u002Findex",[162,165,168,171,174,177],{"label":134,"value":163,"note":164},"23% - 43%","Plus local surtaxes",{"label":138,"value":166,"note":167},"0%","No general net wealth tax",{"label":81,"value":169,"note":170},"24% + 3.9%","IRES + IRAP",{"label":84,"value":172,"note":173},"26% \u002F 12.5%","Most gains vs government bonds",{"label":152,"value":175,"note":176},"26%","Standard individual rate",{"label":87,"value":178,"note":179},"22%","Standard mainland rate",[],[],[183,185,187,189,190,191,192],{"label":134,"value":163,"badge":184},"Progressive",{"label":138,"value":186},"0% (IVIE \u002F IVAFE on foreign assets)",{"label":142,"value":188},"4% \u002F 6% \u002F 8%",{"label":84,"value":175},{"label":81,"value":169},{"label":152,"value":175},{"label":87,"value":178},[],[195,196,197,198],"Italy is not a flat-tax country for ordinary residents. Regional and municipal surtaxes, plus social security, often change the real take-home rate materially.","The 2026 Budget Law increased the flat tax for new residents to EUR 300,000 from 1 January 2026, with family members generally at EUR 50,000.","Crypto gains were also tightened from 2026, with the standard flat tax rising to 33% in most cases.","VAT, payroll social security, municipal taxes and sector-specific levies still matter even when a page headline looks low.","-5CQcm15OgTwxmNZ4WoRhLbfeuFJB6fKpWWIwkpfodc",{"income-tax":201,"corporate-tax":294,"capital-gains-tax":370,"dividend-tax":443,"wealth-tax":511,"inheritance-tax":583},{"id":202,"title":203,"bestFor":204,"body":208,"country":36,"countryFacts":215,"countrySlug":37,"description":212,"excerpt":40,"extension":41,"faqs":216,"flag":53,"heroImage":40,"howItWorks":226,"lastUpdated":128,"meta":230,"metaDescription":231,"metaTitle":232,"navigation":60,"otherTaxes":233,"pageType":239,"path":240,"relatedFormations":241,"relatedGuides":242,"seo":243,"stem":244,"summaryCards":245,"taxBracketSections":260,"taxBrackets":261,"taxRates":273,"taxSlug":135,"taxType":134,"visas":287,"watchOut":288,"__hash__":293},"taxes\u002Fcountry\u002Fitaly\u002Fincome-tax.md","Income tax in Italy",[96,205,206,99,207],"Employees","Freelancers","Digital nomads",{"type":17,"value":209,"toc":213},[210],[20,211,212],{},"Italy income tax is driven by residence and surtaxes, not just the headline national brackets. For individuals, the practical questions are where you are tax resident, which local surtaxes apply, whether payroll withholding is covering you correctly, and whether you also need to report foreign income or assets.",{"title":33,"searchDepth":34,"depth":34,"links":214},[],{"region":109,"currency":110,"taxTreaties":111,"euBlacklist":112,"fatfStatus":113},[217,220,223],{"question":218,"answer":219},"Do expats pay income tax in Italy?","Yes, if they are Italian tax residents. Residents are taxed on worldwide income, while non-residents are taxed only on Italian-source income.",{"question":221,"answer":222},"What are the main IRPEF rates?","The national IRPEF brackets are 23% up to EUR 28,000, 35% from EUR 28,001 to EUR 50,000 and 43% above EUR 50,000, before regional and municipal surtaxes.",{"question":224,"answer":225},"How do payroll taxes work in Italy?","Employment income is usually subject to payroll withholding and INPS social security. The employee share is often around 10%, while the employer bears most of the remaining payroll cost.",[227,228,229],"Italy income tax is based on residence. Italian tax residents are taxed on worldwide income, while non-residents are taxed only on Italian-source income.","The national IRPEF brackets are 23% up to EUR 28,000, 35% from EUR 28,001 to EUR 50,000 and 43% above EUR 50,000. On top of that, most taxpayers also pay regional surtax and municipal surtax, which vary by location.","Employment income is usually subject to payroll withholding and social security. Employee INPS contributions are generally around 10% and the total employment social security burden is often around 40% of gross pay when employer and employee contributions are combined.",{},"Italy income tax guide for expats and individuals. See the 23%, 35% and 43% IRPEF brackets, surtaxes, social security, tax returns and residency rules.","Italy income tax: IRPEF rates, residency and payroll rules (2026)",[234,235,236,237,238],{"title":138,"slug":139,"icon":140},{"title":142,"slug":143,"icon":144},{"title":84,"slug":146,"icon":147},{"title":81,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},"tax","\u002Fcountry\u002Fitaly\u002Fincome-tax",[],[],{"title":203,"description":212},"country\u002Fitaly\u002Fincome-tax",[246,248,252,256],{"label":77,"value":163,"note":247},"IRPEF national rates",{"label":249,"value":250,"note":251},"Highest bracket tax","43%","National top rate",{"label":253,"value":254,"note":255},"Employee INPS","~10%","Usually withheld from payroll",{"label":257,"value":258,"note":259},"Tax return","Yes","730 or Redditi PF",[],[262,266,270],{"band":263,"rate":264,"note":265},"EUR 0 - EUR 28,000","23%","National IRPEF rate before surtaxes and credits.",{"band":267,"rate":268,"note":269},"EUR 28,001 - EUR 50,000","35%","Middle bracket for national IRPEF.",{"band":271,"rate":250,"note":272},"Over EUR 50,000","Top national IRPEF rate.",[274,275,278,281,284],{"label":77,"value":163,"badge":184},{"label":276,"value":277},"Regional surtax","1.23% - 3.33%",{"label":279,"value":280},"Municipal surtax","0% - 0.9%",{"label":282,"value":283},"Employee social security","around 10%",{"label":285,"value":286},"Tax on wages","withholding applies",[],[289,290,291,292],"Italian tax residence can be triggered by physical presence, residence or domicile for more than 183 days, counted with fractions of days.","Modello 730 is available only in specific cases. Many self-employed people and taxpayers with foreign income use Redditi PF instead.","The 2026 Budget Law increased the new-resident lump sum tax to EUR 300,000 and the family member amount to EUR 50,000 for arrivals from 1 January 2026.","Crypto gains are taxed separately and, from the 2026 tax period, the standard flat rate rose to 33% in most cases.","wdKuDnW1hRJfgSoeMrxO7HaMLnf1ngff-XJQsIYwwic",{"id":295,"title":296,"bestFor":297,"body":300,"country":36,"countryFacts":307,"countrySlug":37,"description":304,"excerpt":40,"extension":41,"faqs":308,"flag":53,"heroImage":40,"howItWorks":318,"lastUpdated":128,"meta":322,"metaDescription":323,"metaTitle":324,"navigation":60,"otherTaxes":325,"pageType":239,"path":331,"relatedFormations":332,"relatedGuides":333,"seo":334,"stem":335,"summaryCards":336,"taxBracketSections":350,"taxBrackets":351,"taxRates":352,"taxSlug":149,"taxType":81,"visas":363,"watchOut":364,"__hash__":369},"taxes\u002Fcountry\u002Fitaly\u002Fcorporate-tax.md","Corporate tax in Italy",[97,100,298,98,299],"Regional operators","Multinationals",{"type":17,"value":301,"toc":305},[302],[20,303,304],{},"Italy’s corporate tax picture is straightforward at the headline level and more complex underneath. The ordinary rate is 24% IRES plus IRAP, but the real work is in sector-specific surtaxes, withholding taxes, exemptions, VAT and the 2026 changes that hit financial institutions and group planning.",{"title":33,"searchDepth":34,"depth":34,"links":306},[],{"region":109,"currency":110,"taxTreaties":111,"euBlacklist":112,"fatfStatus":113},[309,312,315],{"question":310,"answer":311},"What is the corporate tax rate in Italy?","The ordinary corporate income tax rate is 24% IRES, and most companies also pay 3.9% IRAP.",{"question":313,"answer":314},"Is there a lower IRES rate for 2026?","Not as the standard rule. The 20% IRES rate was a one-year incentive for FY 2025 for qualifying reinvested profits.",{"question":316,"answer":317},"Do foreign companies pay Italian corporate tax?","Yes, if they have an Italian permanent establishment or Italian-source profits. The PE is generally taxed similarly to an Italian resident company.",[319,320,321],"Italy’s standard corporate income tax is IRES at 24%, and most businesses also face IRAP at 3.9%. The base and exact treatment can differ by sector, but the headline point is that Italy has two layers of company tax, not one.","The FY 2025 IRES reduction to 20% was a one-year incentive for qualifying reinvested profits, not the ordinary 2026 corporate rate. For 2026 planning, the default rate remains 24% unless a specific incentive or regime applies.","Foreign companies with an Italian permanent establishment are taxed broadly like resident companies. Italy also has participation exemption rules, withholding tax on some dividends and interest, and specific 2026 changes affecting banks, financial intermediaries and insurers.",{},"Italy corporate tax guide for companies and founders. See the 24% IRES rate, 3.9% IRAP, bank and insurer changes, participation exemption and VAT notes.","Italy corporate tax: IRES, IRAP and company rules (2026)",[326,327,328,329,330],{"title":134,"slug":135,"icon":136},{"title":138,"slug":139,"icon":140},{"title":142,"slug":143,"icon":144},{"title":84,"slug":146,"icon":147},{"title":152,"slug":153,"icon":154},"\u002Fcountry\u002Fitaly\u002Fcorporate-tax",[],[],{"title":296,"description":304},"country\u002Fitaly\u002Fcorporate-tax",[337,340,344,348],{"label":81,"value":338,"note":339},"24%","IRES",{"label":341,"value":342,"note":343},"Regional production tax","3.9%","IRAP standard rate",{"label":345,"value":346,"note":347},"Bank \u002F insurer IRAP","Higher","2026 budget change",{"label":257,"value":258,"note":349},"IRES and IRAP returns",[],[],[353,355,357,360],{"label":354,"value":338,"badge":339},"Corporate income tax",{"label":356,"value":342},"IRAP",{"label":358,"value":359},"Financial sector IRAP","higher",{"label":361,"value":362},"Digital services tax","3%",[],[365,366,367,368],"Italy is not just an IRES story. IRAP, VAT, payroll social security and withholding taxes can be material for real operating companies.","The 2026 Budget Law increased IRAP for banks, financial intermediaries and insurers, so sector-specific modelling matters.","The 95% participation exemption for dividends and capital gains now hinges on a 5% shareholding threshold or a EUR 500,000 tax-value threshold in many cases.","For some EU and EEA non-resident companies, the domestic dividend withholding tax can drop to 1.2% if the shareholding conditions are met.","DtJrHSyhnMRVCk-p--l9L4FHmt7WL_MjFuJ5maPlml0",{"id":371,"title":372,"bestFor":373,"body":377,"country":36,"countryFacts":384,"countrySlug":37,"description":381,"excerpt":40,"extension":41,"faqs":385,"flag":53,"heroImage":40,"howItWorks":395,"lastUpdated":128,"meta":399,"metaDescription":400,"metaTitle":401,"navigation":60,"otherTaxes":402,"pageType":239,"path":408,"relatedFormations":409,"relatedGuides":410,"seo":411,"stem":412,"summaryCards":413,"taxBracketSections":428,"taxBrackets":429,"taxRates":430,"taxSlug":146,"taxType":84,"visas":436,"watchOut":437,"__hash__":442},"taxes\u002Fcountry\u002Fitaly\u002Fcapital-gains-tax.md","Capital gains tax in Italy",[98,374,375,99,376],"Crypto holders","Traders","Family offices",{"type":17,"value":378,"toc":382},[379],[20,380,381],{},"Italy’s capital gains rules are mostly about the asset class. Most securities sit at 26%, government bonds get 12.5%, property can be exempt after five years, and crypto is now a 33% story for 2026 in most cases.",{"title":33,"searchDepth":34,"depth":34,"links":383},[],{"region":109,"currency":110,"taxTreaties":111,"euBlacklist":112,"fatfStatus":113},[386,389,392],{"question":387,"answer":388},"Does Italy tax capital gains?","Yes. Italy generally taxes capital gains at 26%, with lower or separate rates for certain assets such as government bonds and different rules for real estate.",{"question":390,"answer":391},"Are crypto gains taxed in Italy?","Yes. From the 2026 tax period, crypto gains are generally taxed at 33% in Italy, with the euro stablecoin exception kept at 26%.",{"question":393,"answer":394},"Are property gains always taxed?","No. A sale is usually exempt after five years of ownership, and a principal residence sale can also be exempt in some cases even if owned for less than five years.",[396,397,398],"Italy taxes residents on worldwide capital gains and non-residents on Italian-source gains. For most financial assets, the default substitute tax is 26%, usually withheld by the broker or intermediary when possible.","Government bonds and certain equivalent public securities are taxed at 12.5%. Real estate gains are usually exempt after five years of ownership, and an earlier sale can still be exempt if the property was used as a principal residence for most of the ownership period.","Crypto gains were tightened from the 2026 tax period and are generally taxed at 33%, with the old EUR 2,000 threshold removed. Gains on euro-denominated e-money tokens remain on the 26% track.",{},"Italy capital gains tax guide for investors and crypto holders. See the 26% standard rate, 12.5% government bond rate, 33% crypto rate and property exemptions.","Italy capital gains tax: shares, property and crypto (2026)",[403,404,405,406,407],{"title":134,"slug":135,"icon":136},{"title":138,"slug":139,"icon":140},{"title":142,"slug":143,"icon":144},{"title":81,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},"\u002Fcountry\u002Fitaly\u002Fcapital-gains-tax",[],[],{"title":372,"description":381},"country\u002Fitaly\u002Fcapital-gains-tax",[414,416,420,424],{"label":84,"value":175,"note":415},"Standard rate",{"label":417,"value":418,"note":419},"Government bonds","12.5%","Preferential rate",{"label":421,"value":422,"note":423},"Crypto gains","33%","From 2026 in most cases",{"label":425,"value":426,"note":427},"Property gains","0% \u002F 26%","Depends on holding period",[],[],[431,432,433,435],{"label":84,"value":175,"badge":415},{"label":417,"value":418},{"label":434,"value":426},"Real estate gains",{"label":421,"value":422},[],[438,439,440,441],"The 26% rate covers many shares, funds and other securities, but not everything. Government bonds, real estate and crypto have separate rules.","Keep acquisition and disposal records. Foreign tax authorities, brokers and banks often want cost basis proof even where Italy does not tax a transaction the same way.","Corporate disposals can fall into the participation exemption regime, so company-level gains may be taxed very differently from personal gains.","The 2026 crypto change is real and material, so do not use old 26% assumptions for 2026 disposals.","aUVae7lyP9-XrMT9JxGfvMqaVUaelFgAEdmv-8NdA3Q",{"id":444,"title":445,"bestFor":446,"body":447,"country":36,"countryFacts":454,"countrySlug":37,"description":451,"excerpt":40,"extension":41,"faqs":455,"flag":53,"heroImage":40,"howItWorks":465,"lastUpdated":128,"meta":469,"metaDescription":470,"metaTitle":471,"navigation":60,"otherTaxes":472,"pageType":239,"path":478,"relatedFormations":479,"relatedGuides":480,"seo":481,"stem":482,"summaryCards":483,"taxBracketSections":495,"taxBrackets":496,"taxRates":497,"taxSlug":153,"taxType":152,"visas":505,"watchOut":506,"__hash__":510},"taxes\u002Fcountry\u002Fitaly\u002Fdividend-tax.md","Dividend tax in Italy",[98,100,97,99,376],{"type":17,"value":448,"toc":452},[449],[20,450,451],{},"Italy’s dividend tax rules are mostly about the recipient type. Individuals usually face 26%, foreign dividends often follow the same flat tax track and corporate recipients can often reduce the effective burden through the participation exemption.",{"title":33,"searchDepth":34,"depth":34,"links":453},[],{"region":109,"currency":110,"taxTreaties":111,"euBlacklist":112,"fatfStatus":113},[456,459,462],{"question":457,"answer":458},"Does Italy tax dividends?","Yes. Resident individuals generally pay a final 26% tax on dividends, usually withheld at source.",{"question":460,"answer":461},"Are foreign dividends taxed in Italy?","Usually yes for Italian residents, often at 26%, with foreign tax credit mechanics depending on how the dividend was paid and what treaty relief is available.",{"question":463,"answer":464},"Do companies pay dividend tax in Italy?","Companies can often benefit from a 95% participation exemption on qualifying dividends, so the effective tax is usually much lower than the headline 26% individual rate.",[466,467,468],"Italy generally taxes dividends received by resident individuals at a final 26% rate, usually withheld at source by the intermediary. That rate also applies to many foreign dividends when they are reported in Italy.","If foreign dividends are not paid through an Italian resident intermediary, they are usually declared in the tax return gross of foreign withholding tax, with a possible foreign tax credit where treaty and domestic rules allow it.","Resident companies often benefit from a 95% exemption on qualifying dividend income, subject to the shareholding conditions now in force. For some EU and EEA non-resident corporate recipients, a reduced 1.2% domestic withholding tax may apply if the conditions are met.",{},"Italy dividend tax guide for investors and companies. See the 26% individual rate, foreign dividend treatment, withholding tax rules and corporate exemption notes.","Italy dividend tax: withholding tax and foreign dividend rules (2026)",[473,474,475,476,477],{"title":134,"slug":135,"icon":136},{"title":138,"slug":139,"icon":140},{"title":142,"slug":143,"icon":144},{"title":84,"slug":146,"icon":147},{"title":81,"slug":149,"icon":150},"\u002Fcountry\u002Fitaly\u002Fdividend-tax",[],[],{"title":445,"description":451},"country\u002Fitaly\u002Fdividend-tax",[484,485,488,491],{"label":152,"value":175,"note":176},{"label":486,"value":175,"note":487},"Dividend withholding tax","Domestic individuals",{"label":489,"value":175,"note":490},"Foreign dividends","Usually flat-taxed",{"label":492,"value":493,"note":494},"Corporate recipients","95% exempt","If conditions are met",[],[],[498,500,501],{"label":486,"value":175,"badge":499},"Individuals",{"label":489,"value":175},{"label":502,"value":503,"badge":504},"Corporate participation exemption","95%","If eligible",[],[507,508,509],"Foreign withholding tax can still apply before dividends reach Italy. Treaty relief and broker paperwork are often the real bottlenecks.","The 26% rate is the default for individual investors, but corporate recipients and treaty cases can follow different rules.","2026 changes also matter indirectly because dividend and capital gains rules were updated alongside other Budget Law measures.","ngLozalVbe5luNSHbhMcxNHCyNCjmeT5Ms27cBfsX8c",{"id":512,"title":513,"bestFor":514,"body":516,"country":36,"countryFacts":523,"countrySlug":37,"description":520,"excerpt":40,"extension":41,"faqs":524,"flag":53,"heroImage":40,"howItWorks":533,"lastUpdated":128,"meta":538,"metaDescription":539,"metaTitle":540,"navigation":60,"otherTaxes":541,"pageType":239,"path":547,"relatedFormations":548,"relatedGuides":549,"seo":550,"stem":551,"summaryCards":552,"taxBracketSections":565,"taxBrackets":566,"taxRates":567,"taxSlug":139,"taxType":138,"visas":576,"watchOut":577,"__hash__":582},"taxes\u002Fcountry\u002Fitaly\u002Fwealth-tax.md","Wealth tax in Italy",[98,99,376,96,515],"Remote founders",{"type":17,"value":517,"toc":521},[518],[20,519,520],{},"Italy does not have a broad domestic net wealth tax, but that is only half the story. Residents still need to watch foreign asset reporting, IVIE, IVAFE and bank stamp duty, especially when assets are held outside Italy.",{"title":33,"searchDepth":34,"depth":34,"links":522},[],{"region":109,"currency":110,"taxTreaties":111,"euBlacklist":112,"fatfStatus":113},[525,527,530],{"question":119,"answer":526},"Italy does not have a general net wealth tax, but residents can owe IVIE on foreign real estate and IVAFE on foreign financial assets.",{"question":528,"answer":529},"Are foreign assets taxed in Italy?","Yes, if you are an Italian tax resident. Foreign real estate and foreign financial investments can be in scope through IVIE and IVAFE.",{"question":531,"answer":532},"Is there an annual filing?","Yes. Foreign asset reporting is part of the Italian tax return, and the relevant wealth taxes are settled through that filing.",[534,535,536],"Italy does not levy a general annual net wealth tax on an individual’s worldwide balance sheet. Instead, residents report foreign real estate and foreign financial investments and pay IVIE and IVAFE where applicable.","IVIE is 1.06% on foreign real estate for Italian tax residents, with a EUR 200 minimum. IVAFE is 0.2% on most foreign financial assets and 0.4% for assets in privileged-tax jurisdictions, subject to the current exclusions.",{"Italy also has practical asset taxes and charges":537},"bank statements can attract a fixed stamp duty, and Italian-held financial products are usually subject to a 0.2% stamp tax withheld by the bank.",{},"Italy wealth tax guide for investors and expats. See the lack of a general net wealth tax, IVIE on foreign property, IVAFE on foreign assets and reporting rules.","Italy wealth tax: IVIE, IVAFE and foreign asset rules (2026)",[542,543,544,545,546],{"title":134,"slug":135,"icon":136},{"title":142,"slug":143,"icon":144},{"title":84,"slug":146,"icon":147},{"title":81,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},"\u002Fcountry\u002Fitaly\u002Fwealth-tax",[],[],{"title":513,"description":520},"country\u002Fitaly\u002Fwealth-tax",[553,554,558,562],{"label":138,"value":166,"note":167},{"label":555,"value":556,"note":557},"Foreign real estate tax","1.06%","IVIE",{"label":559,"value":560,"note":561},"Foreign assets tax","0.2%","IVAFE",{"label":563,"value":258,"note":564},"Annual filing","Foreign assets reporting",[],[],[568,571,572,573],{"label":569,"value":166,"badge":570},"Net wealth tax","None",{"label":557,"value":556},{"label":561,"value":560},{"label":574,"value":575},"IVAFE on privileged regimes","0.4%",[],[578,579,580,581],"No general wealth tax does not mean no reporting. Italian residents still need to disclose foreign assets and pay IVIE or IVAFE where the rules apply.","The lump sum regime for new residents can replace IVIE and IVAFE on foreign assets if the taxpayer validly opts in.","Bank-account stamp duty is separate from wealth tax and can still apply even if the average balance is modest.","If you are tax resident elsewhere, your home country may still tax the same assets even when Italy does not.","kY6vdq-IGkc78ITaYy_NmCgX5vGBzj5tf8X2QbbBfvE",{"id":584,"title":585,"bestFor":586,"body":589,"country":36,"countryFacts":596,"countrySlug":37,"description":593,"excerpt":40,"extension":41,"faqs":597,"flag":53,"heroImage":40,"howItWorks":607,"lastUpdated":128,"meta":611,"metaDescription":612,"metaTitle":613,"navigation":60,"otherTaxes":614,"pageType":239,"path":620,"relatedFormations":621,"relatedGuides":622,"seo":623,"stem":624,"summaryCards":625,"taxBracketSections":640,"taxBrackets":641,"taxRates":642,"taxSlug":143,"taxType":142,"visas":654,"watchOut":655,"__hash__":660},"taxes\u002Fcountry\u002Fitaly\u002Finheritance-tax.md","Inheritance tax in Italy",[587,96,98,376,588],"Families","Estate planners",{"type":17,"value":590,"toc":594},[591],[20,592,593],{},"Italy taxes both inheritances and gifts, so succession planning is not just about a death event. The practical questions are the beneficiary category, the exemption amount, whether real estate is involved and how the 2025 self-assessment rules affect timing.",{"title":33,"searchDepth":34,"depth":34,"links":595},[],{"region":109,"currency":110,"taxTreaties":111,"euBlacklist":112,"fatfStatus":113},[598,601,604],{"question":599,"answer":600},"Does Italy have inheritance tax?","Yes. Italy taxes inheritances and gifts at 4%, 6% or 8% depending on the relationship between the parties.",{"question":602,"answer":603},"What is the spouse and child exemption?","Transfers to a spouse or direct descendants are taxed at 4% only above EUR 1 million per beneficiary.",{"question":605,"answer":606},"Are gifts taxed too?","Yes. Italy’s gift tax rules broadly follow the same rate and exemption structure as inheritance tax.",[608,609,610],"Italy does have an inheritance and gift tax. The rate depends on the relationship between the deceased or donor and the beneficiary, and the same framework generally applies to gifts as well as estates.","Transfers to a spouse or direct descendants are taxed at 4% only above EUR 1 million per beneficiary. Brothers and sisters are taxed at 6% above EUR 100,000 per beneficiary. Other relatives up to the fourth degree are taxed at 6% on the full transfer, and all other beneficiaries are taxed at 8%.","From 1 January 2025, the tax became self-assessed within 90 days from the filing of the inheritance return, and the rules were expanded to catch transfers through trusts and similar constraints.",{},"Italy inheritance tax guide for families and expats. See the 4%, 6% and 8% rates, spouse and child exemptions, gift rules and 2025 self-assessment changes.","Italy inheritance tax: rates, exemptions and gift rules (2026)",[615,616,617,618,619],{"title":134,"slug":135,"icon":136},{"title":138,"slug":139,"icon":140},{"title":84,"slug":146,"icon":147},{"title":81,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},"\u002Fcountry\u002Fitaly\u002Finheritance-tax",[],[],{"title":585,"description":593},"country\u002Fitaly\u002Finheritance-tax",[626,628,632,636],{"label":142,"value":188,"note":627},"Depends on heir category",{"label":629,"value":630,"note":631},"Spouse \u002F children","4%","Over EUR 1 million each",{"label":633,"value":634,"note":635},"Siblings","6%","Over EUR 100,000 each",{"label":637,"value":638,"note":639},"Other heirs","6% \u002F 8%","Narrower or no exemption",[],[],[643,646,649,651],{"label":644,"value":630,"badge":645},"Spouse and direct descendants","EUR 1m allowance",{"label":647,"value":634,"badge":648},"Brothers and sisters","EUR 100k allowance",{"label":650,"value":634},"Other relatives up to 4th degree",{"label":652,"value":653},"Other beneficiaries","8%",[],[656,657,658,659],"Inheritance tax is only part of succession planning. Wills, probate, bank releases, share transfers and the location of assets still matter.","Real estate inherited in Italy can also trigger mortgage and cadastral taxes, so the estate bill is often more than just the inheritance tax rate.","Foreign heirs may owe tax or reporting in their own country even when Italy is the source country.","Trusts and other constrained transfers are now inside the inheritance\u002Fgift tax rules under the 2025 update.","7HKKT4ss_KyPzcamEdmNfBi_zoU6IZIx5fctgAK4LLU",{"index":662,"details":748},{"id":663,"title":664,"bestFor":665,"body":666,"country":673,"countryFacts":674,"countrySlug":39,"description":670,"excerpt":40,"extension":41,"faqs":677,"flag":54,"heroImage":40,"howItWorks":687,"lastUpdated":128,"meta":690,"metaDescription":691,"metaTitle":692,"navigation":60,"otherTaxes":693,"pageType":155,"path":708,"relatedFormations":709,"relatedGuides":713,"seo":718,"stem":719,"summaryCards":720,"taxBracketSections":730,"taxBrackets":731,"taxRates":732,"taxSlug":40,"taxType":40,"visas":742,"watchOut":743,"__hash__":747},"taxes\u002Fcountry\u002Fuae\u002Findex.md","Taxes in the United Arab Emirates",[515,99,98,207,100],{"type":17,"value":667,"toc":671},[668],[20,669,670],{},"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":672},[],"United Arab Emirates",{"region":675,"currency":676,"taxTreaties":111,"euBlacklist":112,"fatfStatus":113},"Middle East","AED",[678,681,684],{"question":679,"answer":680},"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":682,"answer":683},"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":685,"answer":686},"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.",[688,689],"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.",{},"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)",[694,695,696,697,698,699,700,704],{"title":134,"slug":135,"icon":136},{"title":138,"slug":139,"icon":140},{"title":142,"slug":143,"icon":144},{"title":84,"slug":146,"icon":147},{"title":81,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":701,"slug":702,"icon":703},"VAT \u002F sales tax","vat-sales-tax","🧾",{"title":705,"slug":706,"icon":707},"Crypto tax","crypto-tax","🪙","\u002Fcountry\u002Fuae",[710],{"title":711,"path":712,"flag":54},"Dubai FZCO","\u002Fformation\u002Fdubai-fzco",[714],{"title":715,"path":716,"description":717},"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":664,"description":670},"country\u002Fuae\u002Findex",[721,723,725,728],{"label":134,"value":166,"note":722},"No personal tax",{"label":138,"value":166,"note":724},"No net wealth tax",{"label":81,"value":726,"note":727},"0% \u002F 9%","0% up to AED 375k",{"label":84,"value":166,"note":729},"No personal CGT",[],[],[733,735,736,737,738,739,740],{"label":134,"value":166,"badge":734},"Zero",{"label":138,"value":166},{"label":142,"value":166},{"label":84,"value":166},{"label":81,"value":726},{"label":152,"value":166},{"label":87,"value":741},"5%",[],[744,745,746],"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":749,"corporate-tax":826,"capital-gains-tax":900,"dividend-tax":965,"wealth-tax":1030,"inheritance-tax":1094},{"id":750,"title":751,"bestFor":752,"body":753,"country":673,"countryFacts":760,"countrySlug":39,"description":757,"excerpt":40,"extension":41,"faqs":761,"flag":54,"heroImage":771,"howItWorks":772,"lastUpdated":128,"meta":775,"metaDescription":776,"metaTitle":777,"navigation":60,"otherTaxes":778,"pageType":239,"path":786,"relatedFormations":787,"relatedGuides":788,"seo":789,"stem":790,"summaryCards":791,"taxBracketSections":801,"taxBrackets":802,"taxRates":809,"taxSlug":135,"taxType":134,"visas":820,"watchOut":821,"__hash__":825},"taxes\u002Fcountry\u002Fuae\u002Fincome-tax.md","Income tax in the United Arab Emirates",[515,99,98,207,374],{"type":17,"value":754,"toc":758},[755],[20,756,757],{},"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":759},[],{"region":675,"currency":676,"taxTreaties":111,"euBlacklist":112,"fatfStatus":113},[762,765,768],{"question":763,"answer":764},"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":766,"answer":767},"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":769,"answer":770},"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",[773,774],"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)",[779,780,781,782,783,784,785],{"title":138,"slug":139,"icon":140},{"title":142,"slug":143,"icon":144},{"title":84,"slug":146,"icon":147},{"title":81,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":701,"slug":702,"icon":703},{"title":705,"slug":706,"icon":707},"\u002Fcountry\u002Fuae\u002Fincome-tax",[],[],{"title":751,"description":757},"country\u002Fuae\u002Fincome-tax",[792,794,796,799],{"label":77,"value":166,"note":793},"No PIT regime",{"label":249,"value":166,"note":795},"Top marginal rate",{"label":282,"value":797,"note":798},"0% \u002F 20%","Expat \u002F UAE national",{"label":257,"value":112,"note":800},"No PIT filing",[],[803,806],{"band":804,"rate":166,"note":805},"All personal income","The UAE does not tax individual income through a PIT regime.",{"band":807,"rate":166,"note":808},"Salary and wages","Employment income is not subject to income tax, but social security and unemployment insurance can still apply.",[810,811,812,814,815,817],{"label":77,"value":166,"badge":734},{"label":249,"value":166},{"label":813,"value":166},"Foreign income tax",{"label":285,"value":166},{"label":816,"value":166},"Non-GCC social security",{"label":818,"value":819},"UAE national social security","20% \u002F 26% Abu Dhabi",[],[822,823,824],"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":827,"title":828,"bestFor":829,"body":831,"country":673,"countryFacts":838,"countrySlug":39,"description":835,"excerpt":40,"extension":41,"faqs":839,"flag":54,"heroImage":40,"howItWorks":849,"lastUpdated":128,"meta":852,"metaDescription":853,"metaTitle":854,"navigation":60,"otherTaxes":855,"pageType":239,"path":863,"relatedFormations":864,"relatedGuides":865,"seo":866,"stem":867,"summaryCards":868,"taxBracketSections":881,"taxBrackets":882,"taxRates":883,"taxSlug":149,"taxType":81,"visas":894,"watchOut":895,"__hash__":899},"taxes\u002Fcountry\u002Fuae\u002Fcorporate-tax.md","Corporate tax in the United Arab Emirates",[515,100,98,298,830],"Free zone businesses",{"type":17,"value":832,"toc":836},[833],[20,834,835],{},"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":837},[],{"region":675,"currency":676,"taxTreaties":111,"euBlacklist":112,"fatfStatus":113},[840,843,846],{"question":841,"answer":842},"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":844,"answer":845},"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":847,"answer":848},"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.",[850,851],"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)",[856,857,858,859,860,861,862],{"title":134,"slug":135,"icon":136},{"title":138,"slug":139,"icon":140},{"title":142,"slug":143,"icon":144},{"title":84,"slug":146,"icon":147},{"title":152,"slug":153,"icon":154},{"title":701,"slug":702,"icon":703},{"title":705,"slug":706,"icon":707},"\u002Fcountry\u002Fuae\u002Fcorporate-tax",[],[],{"title":828,"description":835},"country\u002Fuae\u002Fcorporate-tax",[869,870,874,877],{"label":81,"value":726,"note":727},{"label":871,"value":872,"note":873},"Standard company tax","9%","Federal CT rate",{"label":875,"value":166,"note":876},"Small business relief","Eligible businesses that elect",{"label":878,"value":879,"note":880},"DMTT for large MNEs","15%","EUR 750m+ groups",[],[],[884,887,888,889,891,892],{"label":885,"value":726,"badge":886},"Corporate profits tax","0% to AED 375k",{"label":871,"value":872},{"label":875,"value":166},{"label":890,"value":166},"Qualifying free zone income",{"label":878,"value":879},{"label":893,"value":166},"Withholding tax",[],[896,897,898],"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":901,"title":902,"bestFor":903,"body":904,"country":673,"countryFacts":911,"countrySlug":39,"description":908,"excerpt":40,"extension":41,"faqs":912,"flag":54,"heroImage":40,"howItWorks":922,"lastUpdated":128,"meta":925,"metaDescription":926,"metaTitle":927,"navigation":60,"otherTaxes":928,"pageType":239,"path":936,"relatedFormations":937,"relatedGuides":938,"seo":939,"stem":940,"summaryCards":941,"taxBracketSections":950,"taxBrackets":951,"taxRates":952,"taxSlug":146,"taxType":84,"visas":959,"watchOut":960,"__hash__":964},"taxes\u002Fcountry\u002Fuae\u002Fcapital-gains-tax.md","Capital gains tax in the United Arab Emirates",[98,374,375,99,376],{"type":17,"value":905,"toc":909},[906],[20,907,908],{},"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":910},[],{"region":675,"currency":676,"taxTreaties":111,"euBlacklist":112,"fatfStatus":113},[913,916,919],{"question":914,"answer":915},"Does the UAE have capital gains tax?","No. The UAE does not levy a personal capital gains tax on individuals.",{"question":917,"answer":918},"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":920,"answer":921},"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.",[923,924],"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)",[929,930,931,932,933,934,935],{"title":134,"slug":135,"icon":136},{"title":138,"slug":139,"icon":140},{"title":142,"slug":143,"icon":144},{"title":81,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":701,"slug":702,"icon":703},{"title":705,"slug":706,"icon":707},"\u002Fcountry\u002Fuae\u002Fcapital-gains-tax",[],[],{"title":902,"description":908},"country\u002Fuae\u002Fcapital-gains-tax",[942,943,945,947],{"label":84,"value":166,"note":729},{"label":944,"value":166,"note":729},"Crypto gains tax",{"label":946,"value":166,"note":729},"Share gains tax",{"label":948,"value":166,"note":949},"Property gains tax","Transfer fees may apply",[],[],[953,954,956,958],{"label":84,"value":166,"badge":734},{"label":955,"value":166},"Crypto capital gains tax",{"label":957,"value":166},"Shares and securities gains",{"label":434,"value":166},[],[961,962,963],"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":966,"title":967,"bestFor":968,"body":969,"country":673,"countryFacts":976,"countrySlug":39,"description":973,"excerpt":40,"extension":41,"faqs":977,"flag":54,"heroImage":40,"howItWorks":987,"lastUpdated":128,"meta":990,"metaDescription":991,"metaTitle":992,"navigation":60,"otherTaxes":993,"pageType":239,"path":1001,"relatedFormations":1002,"relatedGuides":1003,"seo":1004,"stem":1005,"summaryCards":1006,"taxBracketSections":1016,"taxBrackets":1017,"taxRates":1018,"taxSlug":153,"taxType":152,"visas":1024,"watchOut":1025,"__hash__":1029},"taxes\u002Fcountry\u002Fuae\u002Fdividend-tax.md","Dividend tax in the United Arab Emirates",[98,100,515,99,376],{"type":17,"value":970,"toc":974},[971],[20,972,973],{},"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":975},[],{"region":675,"currency":676,"taxTreaties":111,"euBlacklist":112,"fatfStatus":113},[978,981,984],{"question":979,"answer":980},"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":982,"answer":983},"Does the UAE have dividend withholding tax?","No general dividend withholding tax applies in the UAE.",{"question":985,"answer":986},"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.",[988,989],"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)",[994,995,996,997,998,999,1000],{"title":134,"slug":135,"icon":136},{"title":138,"slug":139,"icon":140},{"title":142,"slug":143,"icon":144},{"title":84,"slug":146,"icon":147},{"title":81,"slug":149,"icon":150},{"title":701,"slug":702,"icon":703},{"title":705,"slug":706,"icon":707},"\u002Fcountry\u002Fuae\u002Fdividend-tax",[],[],{"title":967,"description":973},"country\u002Fuae\u002Fdividend-tax",[1007,1009,1012,1015],{"label":152,"value":166,"note":1008},"No dividend WHT",{"label":1010,"value":166,"note":1011},"Dividend WHT","UAE source",{"label":489,"value":1013,"note":1014},"0% \u002F exempt","Individuals and qualifying companies",{"label":257,"value":112,"note":800},[],[],[1019,1020,1022],{"label":486,"value":166,"badge":734},{"label":1021,"value":166},"Domestic dividend tax",{"label":1023,"value":1013},"Foreign dividend tax",[],[1026,1027,1028],"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":1031,"title":1032,"bestFor":1033,"body":1034,"country":673,"countryFacts":1041,"countrySlug":39,"description":1038,"excerpt":40,"extension":41,"faqs":1042,"flag":54,"heroImage":40,"howItWorks":1052,"lastUpdated":128,"meta":1055,"metaDescription":1056,"metaTitle":1057,"navigation":60,"otherTaxes":1058,"pageType":239,"path":1066,"relatedFormations":1067,"relatedGuides":1068,"seo":1069,"stem":1070,"summaryCards":1071,"taxBracketSections":1081,"taxBrackets":1082,"taxRates":1083,"taxSlug":139,"taxType":138,"visas":1088,"watchOut":1089,"__hash__":1093},"taxes\u002Fcountry\u002Fuae\u002Fwealth-tax.md","Wealth tax in the United Arab Emirates",[98,99,376,374,515],{"type":17,"value":1035,"toc":1039},[1036],[20,1037,1038],{},"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":1040},[],{"region":675,"currency":676,"taxTreaties":111,"euBlacklist":112,"fatfStatus":113},[1043,1046,1049],{"question":1044,"answer":1045},"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":1047,"answer":1048},"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":1050,"answer":1051},"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.",[1053,1054],"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)",[1059,1060,1061,1062,1063,1064,1065],{"title":134,"slug":135,"icon":136},{"title":142,"slug":143,"icon":144},{"title":84,"slug":146,"icon":147},{"title":81,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":701,"slug":702,"icon":703},{"title":705,"slug":706,"icon":707},"\u002Fcountry\u002Fuae\u002Fwealth-tax",[],[],{"title":1032,"description":1038},"country\u002Fuae\u002Fwealth-tax",[1072,1073,1076,1079],{"label":138,"value":166,"note":724},{"label":1074,"value":166,"note":1075},"Net worth tax","No annual tax",{"label":1077,"value":166,"note":1078},"Asset tax","No broad levy",{"label":563,"value":112,"note":1080},"No wealth return",[],[],[1084,1085,1086],{"label":569,"value":166,"badge":734},{"label":1074,"value":166},{"label":1087,"value":166},"Annual asset tax",[],[1090,1091,1092],"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":1095,"title":1096,"bestFor":1097,"body":1098,"country":673,"countryFacts":1105,"countrySlug":39,"description":1102,"excerpt":40,"extension":41,"faqs":1106,"flag":54,"heroImage":40,"howItWorks":1116,"lastUpdated":128,"meta":1119,"metaDescription":1120,"metaTitle":1121,"navigation":60,"otherTaxes":1122,"pageType":239,"path":1130,"relatedFormations":1131,"relatedGuides":1132,"seo":1133,"stem":1134,"summaryCards":1135,"taxBracketSections":1147,"taxBrackets":1148,"taxRates":1149,"taxSlug":143,"taxType":142,"visas":1154,"watchOut":1155,"__hash__":1159},"taxes\u002Fcountry\u002Fuae\u002Finheritance-tax.md","Inheritance tax in the United Arab Emirates",[98,376,99,96,515],{"type":17,"value":1099,"toc":1103},[1100],[20,1101,1102],{},"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":1104},[],{"region":675,"currency":676,"taxTreaties":111,"euBlacklist":112,"fatfStatus":113},[1107,1110,1113],{"question":1108,"answer":1109},"Does the UAE have inheritance tax?","No. The UAE does not impose a standalone inheritance tax on assets passing to heirs.",{"question":1111,"answer":1112},"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":1114,"answer":1115},"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.",[1117,1118],"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)",[1123,1124,1125,1126,1127,1128,1129],{"title":134,"slug":135,"icon":136},{"title":138,"slug":139,"icon":140},{"title":84,"slug":146,"icon":147},{"title":81,"slug":149,"icon":150},{"title":152,"slug":153,"icon":154},{"title":701,"slug":702,"icon":703},{"title":705,"slug":706,"icon":707},"\u002Fcountry\u002Fuae\u002Finheritance-tax",[],[],{"title":1096,"description":1102},"country\u002Fuae\u002Finheritance-tax",[1136,1138,1141,1144],{"label":142,"value":166,"note":1137},"No estate tax",{"label":1139,"value":166,"note":1140},"Estate tax","No estate levy",{"label":1142,"value":166,"note":1143},"Gift tax","No gift tax",{"label":1145,"value":166,"note":1146},"Probate tax","No death tax",[],[],[1150,1151,1152,1153],{"label":142,"value":166,"badge":734},{"label":1139,"value":166},{"label":1142,"value":166},{"label":1145,"value":166},[],[1156,1157,1158],"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",1788594192185]