UAE Small Business Relief (SBR) allows resident taxpayers with annual revenue at or below AED 3 million to treat their taxable income as zero — effectively paying no corporate tax. SBR must be actively elected on the tax return filed through the
Every GCC country offers investor and entrepreneur residence pathways, but the structures, thresholds, and benefits differ significantly. The UAE’s Golden Visa is the most developed programme, with 5- and 10-year terms and the lowest effective th
The UAE issues two investor-linked residence permits: the Golden Visa (10-year) for investments of AED 2 million+ and the standard Investor Visa (2- or 3-year) for company owners and shareholders who do not meet the Golden Visa threshold. Bot
The UAE Golden Visa application costs AED 10,400 in government fees, including exceptional-processing charges. Total out-of-pocket cost — including medical test, Emirates ID, health insurance, and professional advisory — ranges from AED 14,000
The UAE Golden Visa is a 5- or 10-year renewable residence permit for investors, entrepreneurs, skilled professionals, specialised talents, and outstanding students. It requires no local sponsor, remains valid even if the holder changes employers
The UAE charges 5 % Value Added Tax (VAT) on most goods and services. VAT registration with the Federal Tax Authority (FTA) is mandatory once taxable supplies exceed AED 375,000 in any rolling 12-month period. Voluntary registration is available
Saudi Arabia applies a dual tax system: foreign-owned entities pay 20 % corporate income tax (CIT) on net profits, while Saudi and GCC nationals pay 2.5 % Zakat on the entity’s Zakat base. SEZ entities benefit from a reduced 5 % CIT rate for up t
UAE free zone entities pay 0 % corporate tax on qualifying income if they achieve Qualifying Free Zone Person (QFZP) status under Ministerial Decision No. 229 of 2025. QFZP status requires meeting six strict conditions — substance, qualifying act
The UAE levies a 9 % federal corporate tax on net taxable income above AED 375,000. The first AED 375,000 is taxed at 0 %. Every UAE entity — mainland, free zone, and offshore — must register with the Federal Tax Authority (FTA), even if it owes
The six GCC countries apply five different corporate tax models, ranging from 0 % in Bahrain to 20 % in Saudi Arabia for foreign-owned entities. The UAE’s 9 % federal corporate tax — introduced in June 2023 — sits in the middle, with a 0 % rate a
