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vector-toc-level-2"> <a class="vector-toc-link" href="#Value_Added_Tax_(VAT)"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.1</span> <span>Value Added Tax (VAT)</span> </div> </a> <ul id="toc-Value_Added_Tax_(VAT)-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Excise_Tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Excise_Tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.2</span> <span>Excise Tax</span> </div> </a> <ul id="toc-Excise_Tax-sublist" class="vector-toc-list"> <li id="toc-Products_Subject_to_Excise_Tax" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Products_Subject_to_Excise_Tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.2.1</span> <span>Products Subject to Excise Tax</span> </div> </a> <ul id="toc-Products_Subject_to_Excise_Tax-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Compliance_and_Registration" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Compliance_and_Registration"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.2.2</span> <span>Compliance and Registration</span> </div> </a> <ul id="toc-Compliance_and_Registration-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Impact_of_Excise_Tax" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Impact_of_Excise_Tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.2.3</span> <span>Impact of Excise Tax</span> </div> </a> <ul id="toc-Impact_of_Excise_Tax-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Corporate_Tax" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Corporate_Tax"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.3</span> <span>Corporate Tax</span> </div> </a> <ul id="toc-Corporate_Tax-sublist" class="vector-toc-list"> <li id="toc-When_will_the_UAE_Corporate_Tax_regime_become_effective?" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#When_will_the_UAE_Corporate_Tax_regime_become_effective?"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.3.1</span> <span>When will the UAE Corporate Tax regime become effective?</span> </div> </a> <ul id="toc-When_will_the_UAE_Corporate_Tax_regime_become_effective?-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-What_is_the_Corporate_Tax_Rate?" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#What_is_the_Corporate_Tax_Rate?"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.3.2</span> <span>What is the Corporate Tax Rate?</span> </div> </a> <ul id="toc-What_is_the_Corporate_Tax_Rate?-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Which_expenses_are_deductible_for_Corporate_Tax_purposes?" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Which_expenses_are_deductible_for_Corporate_Tax_purposes?"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.3.3</span> <span>Which expenses are deductible for Corporate Tax purposes?</span> </div> </a> <ul id="toc-Which_expenses_are_deductible_for_Corporate_Tax_purposes?-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Who_will_be_subject_to_UAE_Corporate_Tax?" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Who_will_be_subject_to_UAE_Corporate_Tax?"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.3.4</span> <span>Who will be subject to UAE Corporate Tax?</span> </div> </a> <ul id="toc-Who_will_be_subject_to_UAE_Corporate_Tax?-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Who_is_exempt_from_Corporate_Tax?" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#Who_is_exempt_from_Corporate_Tax?"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.3.5</span> <span>Who is exempt from Corporate Tax?</span> </div> </a> <ul id="toc-Who_is_exempt_from_Corporate_Tax?-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-What_are_the_Corporate_Tax_compliance_requirements?" class="vector-toc-list-item vector-toc-level-3"> <a class="vector-toc-link" href="#What_are_the_Corporate_Tax_compliance_requirements?"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.3.6</span> <span>What are the Corporate Tax compliance requirements?</span> </div> </a> <ul id="toc-What_are_the_Corporate_Tax_compliance_requirements?-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Who_should_Register_for_Taxation_in_the_UAE?" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Who_should_Register_for_Taxation_in_the_UAE?"> <div class="vector-toc-text"> <span class="vector-toc-numb">3.4</span> <span>Who should Register for Taxation in the UAE?</span> </div> </a> <ul id="toc-Who_should_Register_for_Taxation_in_the_UAE?-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Value_Added_Tax_(VAT)_Registration_Criteria" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Value_Added_Tax_(VAT)_Registration_Criteria"> <div class="vector-toc-text"> <span class="vector-toc-numb">4</span> <span>Value Added Tax (VAT) Registration Criteria</span> </div> </a> <button aria-controls="toc-Value_Added_Tax_(VAT)_Registration_Criteria-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Value Added Tax (VAT) Registration Criteria subsection</span> </button> <ul id="toc-Value_Added_Tax_(VAT)_Registration_Criteria-sublist" class="vector-toc-list"> <li id="toc-Mandatory_Registration" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Mandatory_Registration"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.1</span> <span>Mandatory Registration</span> </div> </a> <ul id="toc-Mandatory_Registration-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Exemption_from_Registration" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Exemption_from_Registration"> <div class="vector-toc-text"> <span class="vector-toc-numb">4.2</span> <span>Exemption from Registration</span> </div> </a> <ul id="toc-Exemption_from_Registration-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-Emara_Tax_Platform" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Emara_Tax_Platform"> <div class="vector-toc-text"> <span class="vector-toc-numb">5</span> <span>Emara Tax Platform</span> </div> </a> <ul id="toc-Emara_Tax_Platform-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Corporate_Tax_Registration_for_Individuals" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#Corporate_Tax_Registration_for_Individuals"> <div class="vector-toc-text"> <span class="vector-toc-numb">6</span> <span>Corporate Tax Registration for Individuals</span> </div> </a> <button aria-controls="toc-Corporate_Tax_Registration_for_Individuals-sublist" class="cdx-button cdx-button--weight-quiet cdx-button--icon-only vector-toc-toggle"> <span class="vector-icon mw-ui-icon-wikimedia-expand"></span> <span>Toggle Corporate Tax Registration for Individuals subsection</span> </button> <ul id="toc-Corporate_Tax_Registration_for_Individuals-sublist" class="vector-toc-list"> <li id="toc-VAT_refunds_for_tourists" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#VAT_refunds_for_tourists"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.1</span> <span>VAT refunds for tourists</span> </div> </a> <ul id="toc-VAT_refunds_for_tourists-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-Who_is_eligible_for_tax_free_refund?" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#Who_is_eligible_for_tax_free_refund?"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.2</span> <span>Who is eligible for tax free refund?</span> </div> </a> <ul id="toc-Who_is_eligible_for_tax_free_refund?-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-What_goods_are_eligible_for_tax_free_shopping?" class="vector-toc-list-item vector-toc-level-2"> <a class="vector-toc-link" href="#What_goods_are_eligible_for_tax_free_shopping?"> <div class="vector-toc-text"> <span class="vector-toc-numb">6.3</span> <span>What goods are eligible for tax free shopping?</span> </div> </a> <ul id="toc-What_goods_are_eligible_for_tax_free_shopping?-sublist" class="vector-toc-list"> </ul> </li> </ul> </li> <li id="toc-See_also" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#See_also"> <div class="vector-toc-text"> <span class="vector-toc-numb">7</span> <span>See also</span> </div> </a> <ul id="toc-See_also-sublist" class="vector-toc-list"> </ul> </li> <li id="toc-References" class="vector-toc-list-item vector-toc-level-1 vector-toc-list-item-expanded"> <a class="vector-toc-link" href="#References"> <div class="vector-toc-text"> <span class="vector-toc-numb">8</span> <span>References</span> </div> </a> <ul id="toc-References-sublist" class="vector-toc-list"> </ul> </li> </ul> </div> </div> </nav> </div> </div> <div class="mw-content-container"> <main id="content" class="mw-body"> <header class="mw-body-header vector-page-titlebar"> <nav aria-label="Contents" class="vector-toc-landmark"> <div id="vector-page-titlebar-toc" class="vector-dropdown vector-page-titlebar-toc vector-button-flush-left" title="Table of Contents" > <input type="checkbox" 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.sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-night .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-list-title,html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle{background:transparent!important}html.skin-theme-clientpref-os .mw-parser-output .sidebar:not(.notheme) .sidebar-title-with-pretitle a{color:var(--color-progressive)!important}}@media print{body.ns-0 .mw-parser-output .sidebar{display:none!important}}</style><table class="sidebar sidebar-collapse nomobile nowraplinks vcard hlist" style="width:20em; border:4px double #d69d36;"><tbody><tr><td class="sidebar-pretitle"><b><span style="color:var(--color-base, #eaecf0);">This article is part of a series on the</span></b></td></tr><tr><th class="sidebar-title-with-pretitle" style="background:#4E5A65; border:1px double #8C959A;"><a href="/wiki/Politics_of_the_United_Arab_Emirates" title="Politics of the United Arab Emirates"><span style="color:white;"><small>Politics of the </small><br />United Arab Emirates</span></a></th></tr><tr><td class="sidebar-image"><figure class="mw-halign-center" typeof="mw:File"><a href="/wiki/File:Emblem_of_the_United_Arab_Emirates.svg" class="mw-file-description"><img src="//upload.wikimedia.org/wikipedia/commons/thumb/e/eb/Emblem_of_the_United_Arab_Emirates.svg/120px-Emblem_of_the_United_Arab_Emirates.svg.png" decoding="async" width="80" height="102" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/e/eb/Emblem_of_the_United_Arab_Emirates.svg/250px-Emblem_of_the_United_Arab_Emirates.svg.png 2x" data-file-width="570" data-file-height="728" /></a><figcaption></figcaption></figure></td></tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:center; background:#BB9C22; color:white; border:1px double #8C959A;;color: var(--color-base)"><a href="/wiki/Federal_government_of_the_United_Arab_Emirates" title="Federal government of the United Arab Emirates"><span style="color:var(--color-base, #202122)">Federal government</span></a></div><div class="sidebar-list-content mw-collapsible-content" style="text-align:center;"> <ul><li><b><a href="/wiki/Constitution_of_the_United_Arab_Emirates" title="Constitution of the United Arab Emirates">Constitution of the United Arab Emirates</a></b></li></ul> <ul><li><a href="/wiki/Human_rights_in_the_United_Arab_Emirates" title="Human rights in the United Arab Emirates">Human rights</a></li> <li><a class="mw-selflink selflink">Taxation</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:center; background:#BB9C22; color:white; border:1px double #8C959A;;color: var(--color-base)">Legislature</div><div class="sidebar-list-content mw-collapsible-content" style="text-align:center;"> <ul><li><b><a href="/wiki/Federal_Supreme_Council" title="Federal Supreme Council">Federal Supreme Council</a></b></li></ul> <ul><li><a href="/wiki/Federal_Supreme_Council_(United_Arab_Emirates)#Members" class="mw-redirect" title="Federal Supreme Council (United Arab Emirates)">Current members</a></li></ul> <hr /> <ul><li><b><a href="/wiki/Federal_National_Council" title="Federal National Council">Federal National Council</a></b></li></ul> <ul><li><a href="/wiki/Saqr_Ghobash" title="Saqr Ghobash">Speaker Saqr Ghobash</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:center; background:#BB9C22; color:white; border:1px double #8C959A;;color: var(--color-base)">Executive</div><div class="sidebar-list-content mw-collapsible-content" style="text-align:center;"> <ul><li><b><a href="/wiki/President_of_the_United_Arab_Emirates" title="President of the United Arab Emirates">President of the United Arab Emirates</a></b></li></ul> <ul><li><a href="/wiki/Mohammed_bin_Zayed_Al_Nahyan" class="mw-redirect" title="Mohammed bin Zayed Al Nahyan">Mohammed bin Zayed Al Nahyan</a></li></ul> <ul><li><b><a href="/wiki/Vice_President_of_the_United_Arab_Emirates" title="Vice President of the United Arab Emirates">Vice Presidents of the United Arab Emirates</a></b></li></ul> <ul><li><a href="/wiki/Mohammed_bin_Rashid_Al_Maktoum" title="Mohammed bin Rashid Al Maktoum">Mohammed bin Rashid Al Maktoum</a></li> <li><a href="/wiki/Mansour_bin_Zayed_Al_Nahyan" title="Mansour bin Zayed Al Nahyan">Mansour bin Zayed Al Nahyan</a></li></ul> <ul><li><b><a href="/wiki/List_of_prime_ministers_of_the_United_Arab_Emirates" title="List of prime ministers of the United Arab Emirates">Prime Minister</a></b></li></ul> <ul><li><a href="/wiki/Mohammed_bin_Rashid_Al_Maktoum" title="Mohammed bin Rashid Al Maktoum">Mohammed bin Rashid Al Maktoum</a></li></ul> <hr /> <ul><li><a href="/wiki/Cabinet_of_the_United_Arab_Emirates" title="Cabinet of the United Arab Emirates">Cabinet of the United Arab Emirates</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:center; background:#BB9C22; color:white; border:1px double #8C959A;;color: var(--color-base)"><a href="/wiki/Judicial_system_of_the_United_Arab_Emirates" title="Judicial system of the United Arab Emirates"><span style="color:var(--color-base, #202122)">Judiciary</span></a></div><div class="sidebar-list-content mw-collapsible-content" style="text-align:center;"> <ul><li><b><div class="center" style="width:auto; margin-left:auto; margin-right:auto;">Federal courts</div></b></li></ul> <ul><li><b><a href="/wiki/Federal_Supreme_Court_of_the_United_Arab_Emirates" title="Federal Supreme Court of the United Arab Emirates">Federal Supreme Court</a></b></li></ul> <ul><li>Federal Courts of Appeal</li> <li>Federal Courts of First Instance</li></ul> <hr /> <ul><li><b><div class="center" style="width:auto; margin-left:auto; margin-right:auto;">Local courts</div></b></li></ul> <ul><li><a href="/wiki/Abu_Dhabi_Judicial_Department" title="Abu Dhabi Judicial Department">Abu Dhabi</a></li> <li><a href="/wiki/Dubai_Courts" title="Dubai Courts">Dubai</a></li> <li>Ras Al Khaimah</li> <li>Common law courts <ul><li><a href="/wiki/Abu_Dhabi_Global_Market" title="Abu Dhabi Global Market">ADGM</a></li> <li><a href="/wiki/Dubai_International_Financial_Centre" title="Dubai International Financial Centre">DIFC</a></li></ul></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:center; background:#BB9C22; color:white; border:1px double #8C959A;;color: var(--color-base)"><a href="/wiki/Elections_in_the_United_Arab_Emirates" class="mw-redirect" title="Elections in the United Arab Emirates"><span style="color:var(--color-base, #202122)">Elections</span></a></div><div class="sidebar-list-content mw-collapsible-content" style="text-align:center;"> <ul><li><b><div class="center" style="width:auto; margin-left:auto; margin-right:auto;">Parliamentary Elections</div></b></li></ul> <ul><li><a href="/wiki/2006_Emirati_parliamentary_election" title="2006 Emirati parliamentary election">2006</a></li> <li><a href="/wiki/2011_Emirati_parliamentary_election" title="2011 Emirati parliamentary election">2011</a></li> <li><a href="/wiki/2015_Emirati_parliamentary_election" title="2015 Emirati parliamentary election">2015</a></li> <li><a href="/wiki/2019_Emirati_parliamentary_election" title="2019 Emirati parliamentary election">2019</a></li> <li><a href="/wiki/2023_Emirati_parliamentary_election" title="2023 Emirati parliamentary election">2023</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:center; background:#BB9C22; color:white; border:1px double #8C959A;;color: var(--color-base)">Local governments</div><div class="sidebar-list-content mw-collapsible-content" style="text-align:center;"> <ul><li><a href="/wiki/Government_of_Abu_Dhabi" title="Government of Abu Dhabi">Abu Dhabi</a></li> <li><a href="/wiki/Government_of_Dubai" title="Government of Dubai">Dubai</a></li> <li><a href="/wiki/Government_of_Sharjah" title="Government of Sharjah">Sharjah</a></li> <li><a href="/wiki/Government_of_Ajman" title="Government of Ajman">Ajman</a></li> <li>Umm Al Quwain</li> <li>Ras Al Khaimah</li> <li>Fujairah</li></ul> <hr /> <ul><li><a href="/wiki/List_of_rulers_of_individual_Emirates_of_the_United_Arab_Emirates" title="List of rulers of individual Emirates of the United Arab Emirates">Rulers</a></li> <li><a href="/wiki/Royal_families_of_the_United_Arab_Emirates" title="Royal families of the United Arab Emirates">Royal families</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:center; background:#BB9C22; color:white; border:1px double #8C959A;;color: var(--color-base)"><a href="/wiki/Foreign_relations_of_the_United_Arab_Emirates" title="Foreign relations of the United Arab Emirates"><span style="color:var(--color-base, #202122)">Foreign relations</span></a></div><div class="sidebar-list-content mw-collapsible-content" style="text-align:center;"> <ul><li><a href="/wiki/Ministry_of_Foreign_Affairs_and_International_Cooperation_(United_Arab_Emirates)" class="mw-redirect" title="Ministry of Foreign Affairs and International Cooperation (United Arab Emirates)">Ministry of Foreign Affairs</a></li></ul> <ul><li><a href="/wiki/Ministry_of_Foreign_Affairs_and_International_Cooperation_(United_Arab_Emirates)" class="mw-redirect" title="Ministry of Foreign Affairs and International Cooperation (United Arab Emirates)">Minister</a>: <a href="/wiki/Abdullah_bin_Zayed_Al_Nahyan" title="Abdullah bin Zayed Al Nahyan">Abdullah bin Zayed Al Nahyan</a></li></ul> <hr /> <ul><li><a href="/wiki/List_of_diplomatic_missions_of_the_United_Arab_Emirates" title="List of diplomatic missions of the United Arab Emirates">Diplomatic missions of</a> / <a href="/wiki/List_of_diplomatic_missions_in_the_United_Arab_Emirates" title="List of diplomatic missions in the United Arab Emirates">in the UAE</a></li></ul> <hr /> <ul><li><a href="/wiki/Emirati_nationality_law" title="Emirati nationality law">Nationality law</a></li> <li><a href="/wiki/Emirati_passport" title="Emirati passport">Passport</a></li> <li><a href="/wiki/Visa_requirements_for_Emirati_citizens" title="Visa requirements for Emirati citizens">Visa requirements</a></li> <li><a href="/wiki/Visa_policy_of_the_United_Arab_Emirates" title="Visa policy of the United Arab Emirates">Visa policy</a></li></ul> <hr /> <ul><li><a href="/wiki/Expatriates_in_the_United_Arab_Emirates" title="Expatriates in the United Arab Emirates">Expatriates in the UAE</a></li></ul></div></div></td> </tr><tr><td class="sidebar-content"> <div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="text-align:center; background:#BB9C22; color:white; border:1px double #8C959A;;color: var(--color-base)">Related topics</div><div class="sidebar-list-content mw-collapsible-content" style="text-align:center;"> <ul><li><a href="/wiki/Flag_of_the_United_Arab_Emirates" title="Flag of the United Arab Emirates">Flag</a></li> <li><a href="/wiki/Emblem_of_the_United_Arab_Emirates" title="Emblem of the United Arab Emirates">Emblem</a></li> <li><a href="/wiki/Ishy_Bilady" title="Ishy Bilady">Anthem</a></li> <li><a href="/wiki/United_Arab_Emirates_Armed_Forces" title="United Arab Emirates Armed Forces">Military</a></li> <li><a href="/wiki/Political_history_of_the_United_Arab_Emirates" title="Political history of the United Arab Emirates">Political history</a></li></ul></div></div></td> </tr><tr><td class="sidebar-below"> <span class="nowrap"><span class="mw-image-border noviewer" typeof="mw:File"><span><img alt="flag" src="//upload.wikimedia.org/wikipedia/commons/thumb/c/cb/Flag_of_the_United_Arab_Emirates.svg/32px-Flag_of_the_United_Arab_Emirates.svg.png" decoding="async" width="32" height="16" class="mw-file-element" srcset="//upload.wikimedia.org/wikipedia/commons/thumb/c/cb/Flag_of_the_United_Arab_Emirates.svg/48px-Flag_of_the_United_Arab_Emirates.svg.png 1.5x, //upload.wikimedia.org/wikipedia/commons/thumb/c/cb/Flag_of_the_United_Arab_Emirates.svg/64px-Flag_of_the_United_Arab_Emirates.svg.png 2x" data-file-width="1200" data-file-height="600" /></span></span> </span><a href="/wiki/Portal:United_Arab_Emirates" title="Portal:United Arab Emirates">United Arab Emirates portal</a></td></tr><tr><td class="sidebar-navbar"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><style data-mw-deduplicate="TemplateStyles:r1239400231">.mw-parser-output .navbar{display:inline;font-size:88%;font-weight:normal}.mw-parser-output .navbar-collapse{float:left;text-align:left}.mw-parser-output .navbar-boxtext{word-spacing:0}.mw-parser-output .navbar ul{display:inline-block;white-space:nowrap;line-height:inherit}.mw-parser-output .navbar-brackets::before{margin-right:-0.125em;content:"[ "}.mw-parser-output .navbar-brackets::after{margin-left:-0.125em;content:" ]"}.mw-parser-output .navbar li{word-spacing:-0.125em}.mw-parser-output .navbar a>span,.mw-parser-output .navbar a>abbr{text-decoration:inherit}.mw-parser-output .navbar-mini abbr{font-variant:small-caps;border-bottom:none;text-decoration:none;cursor:inherit}.mw-parser-output .navbar-ct-full{font-size:114%;margin:0 7em}.mw-parser-output .navbar-ct-mini{font-size:114%;margin:0 4em}html.skin-theme-clientpref-night .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}@media(prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .navbar li a abbr{color:var(--color-base)!important}}@media print{.mw-parser-output .navbar{display:none!important}}</style><div class="navbar plainlinks hlist navbar-mini"><ul><li class="nv-view"><a href="/wiki/Template:Politics_of_the_United_Arab_Emirates" title="Template:Politics of the United Arab Emirates"><abbr title="View this template">v</abbr></a></li><li class="nv-talk"><a href="/wiki/Template_talk:Politics_of_the_United_Arab_Emirates" title="Template talk:Politics of the United Arab Emirates"><abbr title="Discuss this template">t</abbr></a></li><li class="nv-edit"><a href="/wiki/Special:EditPage/Template:Politics_of_the_United_Arab_Emirates" title="Special:EditPage/Template:Politics of the United Arab Emirates"><abbr title="Edit this template">e</abbr></a></li></ul></div></td></tr></tbody></table> <meta property="mw:PageProp/toc" /> <div class="mw-heading mw-heading2"><h2 id="History">History</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Arab_Emirates&action=edit&section=1" title="Edit section: History"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Since the discovery of oil in the UAE in the mid-1960s, the UAE federal and local governments had no incentive to levy <a href="/wiki/Direct_tax" title="Direct tax">direct taxes</a>. Local governments received royalties from their emirate-owned oil companies, which local governments used to fund the federal government. Since then, the <a href="/wiki/United_Arab_Emirates" title="United Arab Emirates">UAE</a> is working to diversify its economy and government revenue away from oil and other hydrocarbons; with taxes being a major source for diversifying government-revenue sources.<sup id="cite_ref-:4_1-0" class="reference"><a href="#cite_note-:4-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading2"><h2 id="Responsibilities_and_Functions">Responsibilities and Functions</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Arab_Emirates&action=edit&section=2" title="Edit section: Responsibilities and Functions"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><b>Tax administration:</b> the FTA administers various taxes implemented in the <a href="/wiki/United_Arab_Emirates" title="United Arab Emirates">UAE</a>, including Value Added Tax (VAT), Excise Tax, and Corporate Tax. This includes the registration of taxpayers, collection of taxes, and processing of tax returns. </p><p><b>Compliance and Enforcement:</b> The FTA monitors compliance with tax laws through audits and inspections. It ensures that businesses and individuals adhere to the regulatory requirements and addresses any issues of non-compliance. </p><p><b>Guidance and Support:</b> The authority provides comprehensive guidance and resources to assist taxpayers in understanding their obligations. This includes detailed manuals, FAQs, and online tools to facilitate tax registration, filing, and payment. </p><p><b>Online Services:</b> The FTA offers a digital platform where taxpayers can register for taxes, submit returns, and make payments. This online system is designed to streamline processes and enhance accessibility. </p><p><b>Public Communication:</b> The FTA regularly updates taxpayers on new regulations, changes in tax policy, and other relevant information through its website and other communication channels. </p><p>The FTA’s efforts are essential in supporting the UAE’s economic goals by ensuring an effective and efficient tax system that aligns with international standards. </p><p>The Federal Tax Authority (FTA) is the government agency responsible for the administration and regulation of tax laws in the United Arab Emirates (UAE).<sup id="cite_ref-:2_2-0" class="reference"><a href="#cite_note-:2-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p><p>Established to oversee and enforce the country’s tax system, the FTA plays a crucial role in ensuring compliance with tax regulations, supporting economic stability, and fostering a transparent business environment. </p> <div class="mw-heading mw-heading2"><h2 id="Taxation_Types_in_the_United_Arab_Emirate">Taxation Types in the <a href="/wiki/United_Arab_Emirates" title="United Arab Emirates">United Arab Emirate</a></h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Arab_Emirates&action=edit&section=3" title="Edit section: Taxation Types in the United Arab Emirate"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Value_Added_Tax_(VAT)"><span id="Value_Added_Tax_.28VAT.29"></span>Value Added Tax (VAT)</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Arab_Emirates&action=edit&section=4" title="Edit section: Value Added Tax (VAT)"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The UAE has implemented a federal Value Added Tax (VAT) with a standard rate of 5%. Some items are taxed at 0%, while others are exempt. Businesses with annual taxable supplies exceeding the AED 375,000 threshold must register for VAT, while those with supplies above AED 187,500 may register voluntarily. The Federal Tax Authority (FTA) overseas VAT collection and audits businesses to ensure compliance. </p> <div class="mw-heading mw-heading3"><h3 id="Excise_Tax">Excise Tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Arab_Emirates&action=edit&section=5" title="Edit section: Excise Tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><b>Excise Tax in the UAE: Overview and Purpose<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup></b> </p><p>Excise tax in the UAE was introduced by the Federal Tax Authority (FTA) in October 2017 to help curb the consumption of products detrimental to public health and the environment. It is a form of indirect tax levied on specific goods, focusing on items like <a href="/wiki/List_of_tobacco_products" title="List of tobacco products">tobacco products</a>, <a href="/wiki/Soft_drink" title="Soft drink">carbonated beverages</a>, energy drinks, and sweetened drinks. By increasing the prices of these products, the government aims to discourage consumption, promote healthier lifestyles, and reduce environmental harm. </p> <div class="mw-heading mw-heading4"><h4 id="Products_Subject_to_Excise_Tax">Products Subject to Excise Tax</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Arab_Emirates&action=edit&section=6" title="Edit section: Products Subject to Excise Tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><b>The FTA applies excise tax at varying rates depending on the product category:<sup id="cite_ref-4" class="reference"><a href="#cite_note-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup></b> </p> <ul><li><b><a href="/wiki/Tobacco" title="Tobacco">Tobacco</a> and <a href="/wiki/List_of_tobacco_products" title="List of tobacco products">tobacco products</a></b>: A 100% excise tax is levied on cigarettes, shisha tobacco, and other tobacco-related products.</li> <li><b>Energy drinks</b>: These are also taxed at 100%, encompassing any beverages marketed as providing energy due to ingredients like caffeine or taurine.</li> <li><b><a href="/wiki/Soft_drink" title="Soft drink">Carbonated drinks</a></b>: A 50% tax is imposed on carbonated beverages, with an exemption for beverages that do not contain sugar or other sweeteners.</li> <li><b>Sweetened beverages</b>: Introduced later, these beverages (including juices, sodas, or powdered drink mixes) are taxed at 50% if they contain added sugars or sweeteners.</li></ul> <p>This approach aligns with the government’s public health strategy, addressing the growing concerns of obesity, diabetes, and other health risks. </p> <div class="mw-heading mw-heading4"><h4 id="Compliance_and_Registration">Compliance and Registration</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Arab_Emirates&action=edit&section=7" title="Edit section: Compliance and Registration"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Businesses involved in producing, importing, or distributing excise goods are required to register with the FTA, ensuring that they meet excise tax obligations. The registration process includes warehouse management, where businesses store excise goods under specific conditions to defer tax payments. Additionally, businesses must file periodic excise tax returns and pay the due tax within the stipulated timeframes. Failure to comply results in penalties, which are part of the FTA’s effort to enforce transparent and accountable tax practices. </p> <div class="mw-heading mw-heading4"><h4 id="Impact_of_Excise_Tax">Impact of Excise Tax</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Arab_Emirates&action=edit&section=8" title="Edit section: Impact of Excise Tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The introduction of excise tax in the <a href="/wiki/United_Arab_Emirates" title="United Arab Emirates">UAE</a> has generated significant revenue for the government while encouraging healthier consumer habits. The higher prices have reduced the consumption of taxed items, particularly among younger demographics, contributing to improved public health outcomes. Revenue generated from excise tax has been directed towards funding healthcare initiatives and other public services, reinforcing the government's long-term objectives for health and sustainability. </p> <div class="mw-heading mw-heading3"><h3 id="Corporate_Tax">Corporate Tax</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Arab_Emirates&action=edit&section=9" title="Edit section: Corporate Tax"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Corporate Tax (CT) is a form of direct tax levied on the net income or profit of corporations and other businesses. Corporate Tax is also referred to as “Corporate Income Tax” or “Business Profits Tax” in other jurisdictions. The UAE has introduced a competitive Corporate Tax regime based on international best practices that aligns with the UAE’s position as a leading global hub for business and investment and accelerate the UAE’s development and transformation to achieve its strategic objectives. Introducing a Corporate Tax regime also reaffirms the UAE’s commitment to meeting international standards for tax transparency and preventing harmful tax practices.<sup id="cite_ref-5" class="reference"><a href="#cite_note-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-6" class="reference"><a href="#cite_note-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-:0_7-0" class="reference"><a href="#cite_note-:0-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading4"><h4 id="When_will_the_UAE_Corporate_Tax_regime_become_effective?"><span id="When_will_the_UAE_Corporate_Tax_regime_become_effective.3F"></span>When will the UAE Corporate Tax regime become effective?</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Arab_Emirates&action=edit&section=10" title="Edit section: When will the UAE Corporate Tax regime become effective?"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>The UAE Corporate Tax Regime became effective for financial years starting on or after 1 June 2023. </p> <div class="mw-heading mw-heading4"><h4 id="What_is_the_Corporate_Tax_Rate?"><span id="What_is_the_Corporate_Tax_Rate.3F"></span>What is the Corporate Tax Rate?</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Arab_Emirates&action=edit&section=11" title="Edit section: What is the Corporate Tax Rate?"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Corporate Tax is to be applied on the Taxable Income.<sup id="cite_ref-:1_8-0" class="reference"><a href="#cite_note-:1-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup> </p><p>Taxable Income should be calculated by conducting relevant adjustments to the Accounting Income for that Tax Period. </p> <ul><li>0% for Taxable Income not exceeding AED 375,000.</li> <li>9% for Taxable Income exceeding AED 375,000.</li> <li>0% Corporate Tax Rate applies to certain persons meeting conditions for Qualifying Free Zone Person.</li> <li>No Corporate Tax for companies eligible to claim Small Business Relief.</li></ul> <div class="mw-heading mw-heading4"><h4 id="Which_expenses_are_deductible_for_Corporate_Tax_purposes?"><span id="Which_expenses_are_deductible_for_Corporate_Tax_purposes.3F"></span>Which expenses are deductible for Corporate Tax purposes?</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Arab_Emirates&action=edit&section=12" title="Edit section: Which expenses are deductible for Corporate Tax purposes?"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>All expenditures wholly and exclusively incurred for the purpose of business (which are not capital in nature), are generally allowed as deductible expenditure. Notable exceptions include any costs of entertaining clients. </p> <div class="mw-heading mw-heading4"><h4 id="Who_will_be_subject_to_UAE_Corporate_Tax?"><span id="Who_will_be_subject_to_UAE_Corporate_Tax.3F"></span>Who will be subject to UAE Corporate Tax?</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Arab_Emirates&action=edit&section=13" title="Edit section: Who will be subject to UAE Corporate Tax?"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><b>UAE Corporate Tax applies to the following:</b> </p> <ul><li>Juridical persons that are incorporated in the UAE or foreign juridical persons that are effectively managed and controlled in the UAE.</li> <li>Non-Resident persons that have a Permanent Establishment or State Sourced income in the UAE.</li> <li>Non-resident juridical persons that have a nexus in the UAE by virtue of earning income from Immovable Property in the UAE.</li> <li>Natural Persons who conduct Business or Business Activities in the UAE and have a Turnover of over AED 1,000,000 per Gregorian calendar year from such Business or Business Activities.</li></ul> <div class="mw-heading mw-heading4"><h4 id="Who_is_exempt_from_Corporate_Tax?"><span id="Who_is_exempt_from_Corporate_Tax.3F"></span>Who is exempt from Corporate Tax?</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Arab_Emirates&action=edit&section=14" title="Edit section: Who is exempt from Corporate Tax?"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li>Government Entities.</li> <li>Government Controlled Entities and Qualifying Public Benefit Entities.</li> <li>Extractive Businesses and Non-Extractive Natural Resource Businesses.</li> <li>Public and private pension or social security funds.</li> <li>Qualifying Investment Funds.</li> <li>Juridical persons incorporated in the UAE that are wholly owned and controlled by certain Exempt Persons.</li> <li>Any other Person as may be determined in a decision issued by the Cabinet at the suggestion of the Minister.</li></ul> <div class="mw-heading mw-heading4"><h4 id="What_are_the_Corporate_Tax_compliance_requirements?"><span id="What_are_the_Corporate_Tax_compliance_requirements.3F"></span>What are the Corporate Tax compliance requirements?</h4><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Arab_Emirates&action=edit&section=15" title="Edit section: What are the Corporate Tax compliance requirements?"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li>Taxable Persons to file annual Corporate Tax Return within nine months from the end of the Tax Period. However, a Taxable Person eligible to claim Small Business Relief may file a simplified Corporate Tax Return.</li> <li>Exempt Persons to file annual declarations confirming they continue to meet exemption conditions.</li> <li>All persons must comply with Arm’s Length Principles (Taxable or Exempt Person).</li></ul> <div class="mw-heading mw-heading3"><h3 id="Who_should_Register_for_Taxation_in_the_UAE?"><span id="Who_should_Register_for_Taxation_in_the_UAE.3F"></span>Who should Register for Taxation in the UAE?</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Arab_Emirates&action=edit&section=16" title="Edit section: Who should Register for Taxation in the UAE?"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><b>The UAE's taxation system includes Value Added Tax (VAT) and Corporate Tax, and businesses and individuals must meet certain criteria to register.</b> </p><p>Below are the persons required to register for Taxes:<sup id="cite_ref-:2_2-1" class="reference"><a href="#cite_note-:2-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup> </p> <ul><li>Companies, sole proprietors, and freelancers who provide taxable goods or services.</li> <li>Importers and exporters dealing in taxable goods.</li> <li>Online and e-commerce businesses meeting the threshold.</li> <li>Any person having a license to conduct business activity in the UAE.</li></ul> <div class="mw-heading mw-heading2"><h2 id="Value_Added_Tax_(VAT)_Registration_Criteria"><span id="Value_Added_Tax_.28VAT.29_Registration_Criteria"></span>Value Added Tax (VAT) Registration Criteria</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Arab_Emirates&action=edit&section=17" title="Edit section: Value Added Tax (VAT) Registration Criteria"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <div class="mw-heading mw-heading3"><h3 id="Mandatory_Registration">Mandatory Registration</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Arab_Emirates&action=edit&section=18" title="Edit section: Mandatory Registration"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>A business must register for VAT if their taxable supplies and imports exceed the mandatory registration threshold of AED375,000. Furthermore, a business may choose to register for VAT voluntarily if their supplies and imports or expenses are less than the mandatory registration threshold, but exceed the voluntary registration threshold of AED187,500. This latter opportunity to register voluntarily is designed to enable start-up businesses with no turnover to register for VAT.<sup id="cite_ref-:4_1-1" class="reference"><a href="#cite_note-:4-1"><span class="cite-bracket">[</span>1<span class="cite-bracket">]</span></a></sup> </p> <div class="mw-heading mw-heading3"><h3 id="Exemption_from_Registration">Exemption from Registration</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Arab_Emirates&action=edit&section=19" title="Edit section: Exemption from Registration"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Businesses with annual turnover below AED 187,500 are exempt and do not need to register for VAT. </p> <div class="mw-heading mw-heading2"><h2 id="Emara_Tax_Platform">Emara Tax Platform</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Arab_Emirates&action=edit&section=20" title="Edit section: Emara Tax Platform"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>EmaraTax is a tax platform designed to provide a better experience for taxpayers managing their tax obligations. EmaraTax will enhance our ability to administer taxes in the UAE, enabling better, faster decision-making and earlier engagement with taxpayers that need support. </p><p>EmaraTax integrates with influential government entities such as the UAE Central Bank and national technology-based programs including UAE PASS to streamline user experience. This also aligns with the national digital agenda to leverage emerging technologies and build a solid digital infrastructure that serves the people and business community of the UAE. </p><p>EmaraTax is intuitive, easy to navigate and offers improved self-help options for when you need assistance. EmaraTax application is available on mobile as well to ease your tax related transactions. </p> <div class="mw-heading mw-heading2"><h2 id="Corporate_Tax_Registration_for_Individuals">Corporate Tax Registration for Individuals</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Arab_Emirates&action=edit&section=21" title="Edit section: Corporate Tax Registration for Individuals"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>All taxpayers, as prescribed by the Minister, will be required to register for UAE CT and obtain a Corporate Tax Registration Number. The Federal Tax Authority may also request certain Exempt Persons to register for UAE CT. </p> <div class="mw-heading mw-heading3"><h3 id="VAT_refunds_for_tourists">VAT refunds for tourists</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Arab_Emirates&action=edit&section=22" title="Edit section: VAT refunds for tourists"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>Foreign tourists visiting the UAE are entitled to VAT refunds for purchases of items being exported with the traveler on their departure. The refund only applied to items that have not been used in the UAE. The minimum receipt requirement for VAT refunds is AED250 (US$68), and the purchase needs to be made within 90 days of departure. </p> <div class="mw-heading mw-heading3"><h3 id="Who_is_eligible_for_tax_free_refund?"><span id="Who_is_eligible_for_tax_free_refund.3F"></span>Who is eligible for tax free refund?</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Arab_Emirates&action=edit&section=23" title="Edit section: Who is eligible for tax free refund?"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p>“Overseas tourist” means any natural person who is 18 years old or above, who is not a crew member on a flight or on an aircraft or cruise ship leaving an Implementing State and who is not a resident in the UAE. Under current rules, GCC Nationals not residing in the UAE are also eligible. Please note that there may be restrictions for the UAE nationals residing abroad for the purpose of studying. </p> <div class="mw-heading mw-heading3"><h3 id="What_goods_are_eligible_for_tax_free_shopping?"><span id="What_goods_are_eligible_for_tax_free_shopping.3F"></span>What goods are eligible for tax free shopping?</h3><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Arab_Emirates&action=edit&section=24" title="Edit section: What goods are eligible for tax free shopping?"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <p><b>Certain taxable goods except for:</b> </p> <ul><li>Goods that have been consumed, fully or partially, in the UAE.</li> <li>Motor vehicles, boats, and aircraft.</li> <li>Goods that are not accompanied by the overseas tourist at the time of leaving the UAE.</li> <li>Services.</li></ul> <div class="mw-heading mw-heading2"><h2 id="See_also">See also</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Arab_Emirates&action=edit&section=25" title="Edit section: See also"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <ul><li><a href="/wiki/Salik_(road_toll)" title="Salik (road toll)">Salik</a>, road toll system in the UAE.</li></ul> <div class="mw-heading mw-heading2"><h2 id="References">References</h2><span class="mw-editsection"><span class="mw-editsection-bracket">[</span><a href="/w/index.php?title=Taxation_in_the_United_Arab_Emirates&action=edit&section=26" title="Edit section: References"><span>edit</span></a><span class="mw-editsection-bracket">]</span></span></div> <style data-mw-deduplicate="TemplateStyles:r1239543626">.mw-parser-output .reflist{margin-bottom:0.5em;list-style-type:decimal}@media screen{.mw-parser-output .reflist{font-size:90%}}.mw-parser-output .reflist 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class="reference-text"><style data-mw-deduplicate="TemplateStyles:r1238218222">.mw-parser-output cite.citation{font-style:inherit;word-wrap:break-word}.mw-parser-output .citation q{quotes:"\"""\"""'""'"}.mw-parser-output .citation:target{background-color:rgba(0,127,255,0.133)}.mw-parser-output .id-lock-free.id-lock-free a{background:url("//upload.wikimedia.org/wikipedia/commons/6/65/Lock-green.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-limited.id-lock-limited a,.mw-parser-output .id-lock-registration.id-lock-registration a{background:url("//upload.wikimedia.org/wikipedia/commons/d/d6/Lock-gray-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .id-lock-subscription.id-lock-subscription a{background:url("//upload.wikimedia.org/wikipedia/commons/a/aa/Lock-red-alt-2.svg")right 0.1em center/9px no-repeat}.mw-parser-output .cs1-ws-icon a{background:url("//upload.wikimedia.org/wikipedia/commons/4/4c/Wikisource-logo.svg")right 0.1em center/12px 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.cs1-format{font-size:95%}html.skin-theme-clientpref-night .mw-parser-output .cs1-maint{color:#18911f}}@media screen and (prefers-color-scheme:dark){html.skin-theme-clientpref-os .mw-parser-output .cs1-maint{color:#18911f}}</style><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.mof.gov.ae/En/budget/Pages/VATQuestions.aspx">"VAT"</a>. <i>www.mof.gov.ae</i><span class="reference-accessdate">. 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December 2019.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=UAE%27s+expanded+%27sin+tax%27+comes+in+with+sugary+drinks%2C+vapes+and+regular+cigarettes+rising+in+price&rft.date=2019-12&rft_id=https%3A%2F%2Fwww.thenationalnews.com%2Fuae%2Fgovernment%2Fuae-s-expanded-sin-tax-comes-in-with-sugary-drinks-vapes-and-regular-cigarettes-rising-in-price-1.945003&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+Arab+Emirates" class="Z3988"></span></span> </li> <li id="cite_note-5"><span class="mw-cite-backlink"><b><a href="#cite_ref-5">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.mof.gov.ae/En/budget/Pages/VATQuestions.aspx">"VAT"</a>. <i>www.mof.gov.ae</i><span class="reference-accessdate">. Retrieved <span class="nowrap">2017-09-14</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=www.mof.gov.ae&rft.atitle=VAT&rft_id=https%3A%2F%2Fwww.mof.gov.ae%2FEn%2Fbudget%2FPages%2FVATQuestions.aspx&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+Arab+Emirates" class="Z3988"></span></span> </li> <li id="cite_note-6"><span class="mw-cite-backlink"><b><a href="#cite_ref-6">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://thearabianpost.com/uae-to-introduce-corporate-tax/">"UAE to introduce corporate tax"</a>. <i>thearabianpost.com</i>. 31 January 2022<span class="reference-accessdate">. Retrieved <span class="nowrap">2023-07-20</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=thearabianpost.com&rft.atitle=UAE+to+introduce+corporate+tax&rft.date=2022-01-31&rft_id=https%3A%2F%2Fthearabianpost.com%2Fuae-to-introduce-corporate-tax%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+Arab+Emirates" class="Z3988"></span></span> </li> <li id="cite_note-:0-7"><span class="mw-cite-backlink"><b><a href="#cite_ref-:0_7-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20220131235109/https://gulfnews.com/business/markets/uae-to-introduce-9-corporate-tax-on-business-profits-from-june-1-2023-1.1643627271956">"UAE to introduce 9% corporate tax on business profits from June 1, 2023"</a>. <i>gulfnews.com</i>. 31 January 2022. Archived from <a rel="nofollow" class="external text" href="https://gulfnews.com/business/markets/uae-to-introduce-9-corporate-tax-on-business-profits-from-june-1-2023-1.1643627271956">the original</a> on 2022-01-31<span class="reference-accessdate">. Retrieved <span class="nowrap">2022-02-01</span></span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Ajournal&rft.genre=unknown&rft.jtitle=gulfnews.com&rft.atitle=UAE+to+introduce+9%25+corporate+tax+on+business+profits+from+June+1%2C+2023&rft.date=2022-01-31&rft_id=https%3A%2F%2Fgulfnews.com%2Fbusiness%2Fmarkets%2Fuae-to-introduce-9-corporate-tax-on-business-profits-from-june-1-2023-1.1643627271956&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+Arab+Emirates" class="Z3988"></span></span> </li> <li id="cite_note-:1-8"><span class="mw-cite-backlink"><b><a href="#cite_ref-:1_8-0">^</a></b></span> <span class="reference-text"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1238218222" /><cite id="CITEREFvan_Doremalen" class="citation web cs1">van Doremalen, Ton. <a rel="nofollow" class="external text" href="https://web.archive.org/web/20220201102928/https://www.dlapiper.com/en/us/insights/publications/2022/1/uae-introduces-federal-corporate-income-tax-from-june-2023/">"UAE introduces federal corporate income tax from June 2023"</a>. DLA PIPER. Archived from <a rel="nofollow" class="external text" href="https://www.dlapiper.com/en/us/insights/publications/2022/1/uae-introduces-federal-corporate-income-tax-from-june-2023/">the original</a> on 1 February 2022<span class="reference-accessdate">. Retrieved <span class="nowrap">1 February</span> 2022</span>.</cite><span title="ctx_ver=Z39.88-2004&rft_val_fmt=info%3Aofi%2Ffmt%3Akev%3Amtx%3Abook&rft.genre=unknown&rft.btitle=UAE+introduces+federal+corporate+income+tax+from+June+2023&rft.pub=DLA+PIPER&rft.aulast=van+Doremalen&rft.aufirst=Ton&rft_id=https%3A%2F%2Fwww.dlapiper.com%2Fen%2Fus%2Finsights%2Fpublications%2F2022%2F1%2Fuae-introduces-federal-corporate-income-tax-from-june-2023%2F&rfr_id=info%3Asid%2Fen.wikipedia.org%3ATaxation+in+the+United+Arab+Emirates" class="Z3988"></span></span> </li> </ol></div></div> <div class="navbox-styles"><link rel="mw-deduplicated-inline-style" href="mw-data:TemplateStyles:r1129693374" /><style data-mw-deduplicate="TemplateStyles:r1236075235">.mw-parser-output .navbox{box-sizing:border-box;border:1px solid #a2a9b1;width:100%;clear:both;font-size:88%;text-align:center;padding:1px;margin:1em auto 0}.mw-parser-output .navbox .navbox{margin-top:0}.mw-parser-output .navbox+.navbox,.mw-parser-output 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class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/History_of_the_United_Arab_Emirates#prehistory" title="History of the United Arab Emirates">Prehistory</a> <ul><li><a href="/wiki/History_of_the_United_Arab_Emirates#Glacial_Period" title="History of the United Arab Emirates">Glacial period</a></li> <li><a href="/wiki/Hafit_period" title="Hafit period">Hafit period</a></li></ul></li> <li><a href="/wiki/History_of_the_United_Arab_Emirates#Bronze_Age:_Umm_Al_Nar_and_Wadi_Suq_Cultures" title="History of the United Arab Emirates">Bronze Age</a> <ul><li><a href="/wiki/Umm_Al_Nar_culture" title="Umm Al Nar culture">Umm Al Nar culture</a></li> <li><a href="/wiki/Wadi_Suq_culture" title="Wadi Suq culture">Wadi Suq culture</a></li></ul></li> <li><a href="/wiki/Iron_Age_in_the_United_Arab_Emirates" title="Iron Age in the United Arab Emirates">Iron Age</a> <ul><li><a href="/wiki/History_of_the_United_Arab_Emirates#Mleiha" title="History of the United Arab Emirates">Mleiha</a></li></ul></li> <li>Post-Islamic Era <ul><li><a href="/wiki/Battle_of_Dibba" title="Battle of Dibba">Battle of Dibba</a></li></ul></li> <li><a href="/wiki/Trucial_States" title="Trucial States">Trucial States</a></li> <li><a href="/wiki/Post-independence_in_the_United_Arab_Emirates" class="mw-redirect" title="Post-independence in the United Arab Emirates">Post-independence</a> <ul><li><a href="/wiki/Kosovo_War" title="Kosovo War">Kosovo War</a></li> <li><a href="/wiki/Gulf_War" title="Gulf War">Gulf War</a></li> <li><a href="/wiki/COVID-19_pandemic_in_the_United_Arab_Emirates" title="COVID-19 pandemic in the United Arab Emirates">COVID-19 pandemic</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><div class="center" style="width:auto; margin-left:auto; 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href="/wiki/Political_history_of_the_United_Arab_Emirates" title="Political history of the United Arab Emirates">Political history</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="text-align:center;;width:1%"><a href="/wiki/Geography_of_the_United_Arab_Emirates" title="Geography of the United Arab Emirates">Geography</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/List_of_cities_in_the_United_Arab_Emirates" title="List of cities in the United Arab Emirates">Cities</a> <ul><li><a href="/wiki/Abu_Dhabi" title="Abu Dhabi">Abu Dhabi</a></li> <li><a href="/wiki/Dubai" title="Dubai">Dubai</a></li></ul></li> <li><a href="/wiki/Climate_of_the_United_Arab_Emirates" class="mw-redirect" title="Climate of the United Arab Emirates">Climate</a> <ul><li><a href="/wiki/Cloud_seeding_in_the_United_Arab_Emirates" title="Cloud seeding in the United Arab Emirates">cloud seeding</a></li></ul></li> <li><a href="/wiki/Emirates_of_the_United_Arab_Emirates" title="Emirates of the United Arab Emirates">Emirates</a> <ul><li><a href="/wiki/Emirate_of_Abu_Dhabi" title="Emirate of Abu Dhabi">Abu Dhabi</a></li> <li><a href="/wiki/Emirate_of_Dubai" title="Emirate of Dubai">Dubai</a></li> <li><a href="/wiki/Emirate_of_Sharjah" title="Emirate of Sharjah">Sharjah</a></li> <li><a href="/wiki/Emirate_of_Ajman" title="Emirate of Ajman">Ajman</a></li> <li><a href="/wiki/Emirate_of_Umm_Al_Quwain" title="Emirate of Umm Al Quwain">Umm Al Quwain</a></li> <li><a href="/wiki/Emirate_of_Ras_Al_Khaimah" title="Emirate of Ras Al Khaimah">Ras Al Khaimah</a></li> <li><a href="/wiki/Emirate_of_Fujairah" title="Emirate of Fujairah">Fujairah</a></li></ul></li> <li><a href="/wiki/Environmental_issues_in_the_United_Arab_Emirates" title="Environmental issues in the United Arab Emirates">Environmental issues</a></li> <li><a href="/wiki/Geology_of_the_United_Arab_Emirates" title="Geology of the United Arab Emirates">Geology</a></li> <li><a href="/wiki/List_of_islands_of_the_United_Arab_Emirates" title="List of islands of the United Arab Emirates">Islands</a></li> <li><a href="/wiki/Land_reclamation_in_the_United_Arab_Emirates" title="Land reclamation in the United Arab Emirates">Land reclamation</a></li> <li><a href="/wiki/List_of_mountains_in_the_United_Arab_Emirates" title="List of mountains in the United Arab Emirates"> Mountains</a></li> <li><a href="/wiki/List_of_protected_areas_of_the_United_Arab_Emirates" title="List of protected areas of the United Arab Emirates">Protected areas</a></li> <li>Territorial disputes <ul><li><a href="/wiki/Abu_Musa" title="Abu Musa">Abu Musa</a></li> <li><a href="/wiki/Greater_and_Lesser_Tunbs" title="Greater and Lesser Tunbs">Greater and Lesser Tunbs</a></li> <li><a href="/wiki/Saudi_Arabia%E2%80%93United_Arab_Emirates_border#Border_dispute" title="Saudi Arabia–United Arab Emirates border">Saudi border dispute</a></li></ul></li> <li><a href="/wiki/List_of_wadis_of_the_United_Arab_Emirates" title="List of wadis of the United Arab Emirates">Wadis</a></li> <li><a href="/wiki/Wildlife_of_the_United_Arab_Emirates" title="Wildlife of the United Arab Emirates">Wildlife</a> <ul><li><a href="/wiki/Invasive_species_in_the_United_Arab_Emirates" title="Invasive species in the United Arab Emirates">Invasive species</a></li></ul></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="text-align:center;;width:1%"><a href="/wiki/Politics_of_the_United_Arab_Emirates" title="Politics of the United Arab Emirates">Politics</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><div class="center" style="width:auto; margin-left:auto; margin-right:auto;"><a href="/wiki/Federal_government_of_the_United_Arab_Emirates" title="Federal government of the United Arab Emirates">Federal</a></div></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Federal_government_of_the_United_Arab_Emirates#Executive_branch" title="Federal government of the United Arab Emirates">Executive</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Cabinet_of_the_United_Arab_Emirates" title="Cabinet of the United Arab Emirates">Cabinet</a> <ul><li><a href="/wiki/List_of_cabinets_of_the_United_Arab_Emirates" title="List of cabinets of the United Arab Emirates">list</a></li></ul></li> <li><a href="/wiki/Federal_Supreme_Council" title="Federal Supreme Council">Federal Supreme Council</a></li> <li><a href="/wiki/President_of_the_United_Arab_Emirates" title="President of the United Arab Emirates">President</a></li> <li><a href="/wiki/List_of_prime_ministers_of_the_United_Arab_Emirates" title="List of prime ministers of the United Arab Emirates">Prime Minister</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Federal_government_of_the_United_Arab_Emirates#Legislative_branch" title="Federal government of the United Arab Emirates">Legislative</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Federal_Supreme_Council" title="Federal Supreme Council">Federal Supreme Council</a></li> <li><a href="/wiki/Federal_National_Council" title="Federal National Council">Federal National Council</a></li> <li><a href="/wiki/Elections_in_the_United_Arab_Emirates" class="mw-redirect" title="Elections in the United Arab Emirates">Elections</a> <ul><li><a href="/wiki/2006_Emirati_parliamentary_election" title="2006 Emirati parliamentary election">2006</a></li> <li><a href="/wiki/2011_Emirati_parliamentary_election" title="2011 Emirati parliamentary election">2011</a></li> <li><a href="/wiki/2015_Emirati_parliamentary_election" title="2015 Emirati parliamentary election">2015</a></li> <li><a href="/wiki/2019_Emirati_parliamentary_election" title="2019 Emirati parliamentary election">2019</a></li> <li><a href="/wiki/2023_Emirati_parliamentary_election" title="2023 Emirati parliamentary election">2023</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Judicial_system_of_the_United_Arab_Emirates" title="Judicial system of the United Arab Emirates">Judicial</a></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Federal_Supreme_Court_of_the_United_Arab_Emirates" title="Federal Supreme Court of the United Arab Emirates">Supreme Court</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Legal_system_of_the_United_Arab_Emirates" title="Legal system of the United Arab Emirates">Law</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Constitution_of_the_United_Arab_Emirates" title="Constitution of the United Arab Emirates">Constitution</a> <ul><li><a href="/wiki/Emirati_nationality_law" title="Emirati nationality law">Nationality</a></li></ul></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;">Intelligence</th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Signals_Intelligence_Agency" title="Signals Intelligence Agency">Signals Intelligence Agency</a></li></ul> </div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;">Uniformed</th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/United_Arab_Emirates_Armed_Forces" title="United Arab Emirates Armed Forces">Armed Forces</a> <ul><li><a href="/wiki/United_Arab_Emirates_Air_Force" title="United Arab Emirates Air Force">Air Force</a></li> <li><a href="/wiki/United_Arab_Emirates_Army" title="United Arab Emirates Army">Army</a></li> <li><a href="/wiki/United_Arab_Emirates_Navy" title="United Arab Emirates Navy">Navy</a></li> <li><a href="/wiki/United_Arab_Emirates_Presidential_Guard" title="United Arab Emirates Presidential Guard">Presidential Guard</a></li></ul></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><div class="center" style="width:auto; margin-left:auto; margin-right:auto;"><a href="/wiki/Politics_of_the_United_Arab_Emirates#Local_politics" title="Politics of the United Arab Emirates">Local</a></div></th><td class="navbox-list-with-group navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li>Courts <ul><li><a href="/wiki/Abu_Dhabi_Judicial_Department" title="Abu Dhabi Judicial Department">Abu Dhabi</a></li> <li><a href="/wiki/Dubai_Courts" title="Dubai Courts">Dubai</a></li></ul></li> <li>Common law courts <ul><li><a href="/wiki/Abu_Dhabi_Global_Market" title="Abu Dhabi Global Market">Abu Dhabi</a></li> <li><a href="/wiki/DIFC_Courts" title="DIFC Courts">Dubai</a></li></ul></li> <li><a href="/wiki/List_of_rulers_of_individual_Emirates_of_the_United_Arab_Emirates" title="List of rulers of individual Emirates of the United Arab Emirates">Emirate rulers</a> <ul><li><a href="/wiki/Royal_families_of_the_United_Arab_Emirates" title="Royal families of the United Arab Emirates">royal families</a></li></ul></li> <li>Governments <ul><li><a href="/wiki/Government_of_Abu_Dhabi" title="Government of Abu Dhabi">Abu Dhabi</a></li> <li><a href="/wiki/Government_of_Dubai" title="Government of Dubai">Dubai</a></li> <li><a href="/wiki/Government_of_Sharjah" title="Government of Sharjah">Sharjah</a></li> <li><a href="/wiki/Government_of_Ajman" title="Government of Ajman">Ajman</a></li></ul></li></ul> </div></td></tr><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Foreign_relations_of_the_United_Arab_Emirates" title="Foreign relations of the United Arab Emirates">Foreign relations</a> <ul><li><a href="/wiki/Abraham_Accords" title="Abraham Accords">Abraham Accords</a></li> <li><a href="/wiki/List_of_diplomatic_missions_in_the_United_Arab_Emirates" title="List of diplomatic missions in the United Arab Emirates">diplomatic missions</a></li> <li><a href="/wiki/U.S.%E2%80%93UAE_123_Agreement_for_Peaceful_Civilian_Nuclear_Energy_Cooperation" title="U.S.–UAE 123 Agreement for Peaceful Civilian Nuclear Energy Cooperation">US-UAE nuclear energy agreement</a></li></ul></li> <li><a href="/wiki/Human_rights_in_the_United_Arab_Emirates" title="Human rights in the United Arab Emirates">Human rights</a> <ul><li><a href="/wiki/Blasphemy_law_in_the_United_Arab_Emirates" title="Blasphemy law in the United Arab Emirates">blasphemy</a></li> <li><a href="/wiki/Capital_punishment_in_the_United_Arab_Emirates" title="Capital punishment in the United Arab Emirates">capital punishment</a></li> <li><a href="/wiki/Freedom_of_religion_in_the_United_Arab_Emirates" title="Freedom of religion in the United Arab Emirates">freedom of religion</a></li> <li><a href="/wiki/LGBT_rights_in_the_United_Arab_Emirates" class="mw-redirect" title="LGBT rights in the United Arab Emirates">LGBT</a></li> <li><a href="/wiki/Migrant_workers_in_the_United_Arab_Emirates" title="Migrant workers in the United Arab Emirates">migrant workers</a></li></ul></li> <li><a href="/wiki/Judicial_system_in_the_United_Arab_Emirates" class="mw-redirect" title="Judicial system in the United Arab Emirates">Justice system</a> <ul><li><a href="/wiki/Law_enforcement_in_the_United_Arab_Emirates" title="Law enforcement in the United Arab Emirates">law enforcement</a></li></ul></li> <li><a href="/wiki/Legal_system_of_the_United_Arab_Emirates" title="Legal system of the United Arab Emirates">Legal system</a> <ul><li><a href="/wiki/Abortion_in_the_United_Arab_Emirates" title="Abortion in the United Arab Emirates">abortion</a></li> <li><a href="/wiki/Adoption_in_the_United_Arab_Emirates" title="Adoption in the United Arab Emirates">adoption</a></li> <li><a href="/wiki/Cannabis_in_the_United_Arab_Emirates" title="Cannabis in the United Arab Emirates"> cannabis</a></li> <li><a href="/wiki/Gun_laws_in_the_United_Arab_Emirates" class="mw-redirect" title="Gun laws in the United Arab Emirates">guns</a></li></ul></li> <li><a href="/wiki/Visa_policy_of_the_United_Arab_Emirates" title="Visa policy of the United Arab Emirates">Visa policy</a></li></ul> </div></td></tr></tbody></table><div></div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="text-align:center;;width:1%"><a href="/wiki/Economy_of_the_United_Arab_Emirates" title="Economy of the United Arab Emirates">Economy</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><td colspan="2" class="navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/List_of_companies_of_the_United_Arab_Emirates" title="List of companies of the United Arab Emirates"> Companies</a> <ul><li><a href="/wiki/List_of_government-owned_companies_of_the_United_Arab_Emirates" title="List of government-owned companies of the United Arab Emirates">state-owned</a></li></ul></li> <li><a href="/wiki/United_Arab_Emirates_corporate_law" title="United Arab Emirates corporate law">Corporate Law</a></li> <li><a href="/wiki/United_Arab_Emirates_dirham" title="United Arab Emirates dirham">Currency</a></li> <li><a href="/wiki/Entrepreneurship_policies_in_the_United_Arab_Emirates" title="Entrepreneurship policies in the United Arab Emirates">Entrepreneurship</a></li> <li>Finance <ul><li><a href="/wiki/List_of_banks_in_the_United_Arab_Emirates" title="List of banks in the United Arab Emirates">banks</a></li> <li><a href="/wiki/Central_Bank_of_the_United_Arab_Emirates" title="Central Bank of the United Arab Emirates">central bank</a></li></ul></li> <li><a href="/wiki/Energy_in_the_United_Arab_Emirates" title="Energy in the United Arab Emirates">Energy</a> <ul><li><a href="/wiki/Nuclear_power_in_the_United_Arab_Emirates" title="Nuclear power in the United Arab Emirates">nuclear</a></li> <li><a href="/wiki/Oil_reserves_in_the_United_Arab_Emirates" title="Oil reserves in the United Arab Emirates">oil</a> <ul><li><a href="/wiki/Oil_reserves_in_the_United_Arab_Emirates" title="Oil reserves in the United Arab Emirates">reserves</a></li></ul></li> <li><a href="/wiki/Solar_power_in_the_United_Arab_Emirates" title="Solar power in the United Arab Emirates">solar</a></li> <li><a href="/wiki/List_of_power_stations_in_the_United_Arab_Emirates" title="List of power stations in the United Arab Emirates">power stations</a></li></ul></li> <li><a href="/wiki/List_of_free-trade_zones_in_the_United_Arab_Emirates" title="List of free-trade zones in the United Arab Emirates">Free trade zones</a> <ul><li><a href="/wiki/List_of_free-trade_zones_in_Dubai" title="List of free-trade zones in Dubai">Dubai</a></li></ul></li> <li><a class="mw-selflink selflink">Taxation</a></li> <li><a href="/wiki/Tourism_in_the_United_Arab_Emirates" title="Tourism in the United Arab Emirates">Tourism</a> <ul><li>(<a href="/wiki/Tourism_in_Dubai" title="Tourism in Dubai">Dubai</a>)</li> <li><a href="/wiki/List_of_tourist_attractions_in_the_United_Arab_Emirates" title="List of tourist attractions in the United Arab Emirates">attractions</a></li></ul></li> <li>Stock exchanges <ul><li><a href="/wiki/Abu_Dhabi_Securities_Exchange" title="Abu Dhabi Securities Exchange">ADX</a></li> <li><a href="/wiki/Dubai_Financial_Market" title="Dubai Financial Market">DFM</a></li> <li><a href="/wiki/Nasdaq_Dubai" title="Nasdaq Dubai">Nasdaq Dubai</a></li></ul></li> <li>Local economies <ul><li><a href="/wiki/Abu_Dhabi#Economy" title="Abu Dhabi">Abu Dhabi</a></li> <li><a href="/wiki/Economy_of_Dubai" title="Economy of Dubai">Dubai</a></li></ul></li> <li><a href="/wiki/Telecommunications_in_the_United_Arab_Emirates" title="Telecommunications in the United Arab Emirates">Telecommunications</a> <ul><li><a href="/wiki/List_of_telecommunications_companies#United_Arab_Emirates" title="List of telecommunications companies">companies</a></li> <li><a href="/wiki/.ae" title=".ae">Internet domain</a></li> <li><a href="/wiki/Telecommunications_and_Digital_Government_Regulatory_Authority" title="Telecommunications and Digital Government Regulatory Authority">regulator</a></li> <li><a href="/wiki/Telephone_numbers_in_the_United_Arab_Emirates" title="Telephone numbers in the United Arab Emirates">telephone numbers</a></li></ul></li> <li><a href="/wiki/Transport_in_the_United_Arab_Emirates" title="Transport in the United Arab Emirates">Transport</a> <ul><li><a href="/wiki/List_of_airlines_of_the_United_Arab_Emirates" title="List of airlines of the United Arab Emirates">airlines</a></li> <li><a href="/wiki/List_of_airports_in_the_United_Arab_Emirates" title="List of airports in the United Arab Emirates">airports</a></li> <li><a href="/wiki/List_of_bridges_in_the_United_Arab_Emirates" title="List of bridges in the United Arab Emirates"> bridges</a></li> <li><a href="/wiki/Etihad_Rail" title="Etihad Rail">national rail operator</a></li> <li><a href="/wiki/Rail_transport_in_the_United_Arab_Emirates" title="Rail transport in the United Arab Emirates">railways</a></li> <li><a href="/wiki/Speed_limits_in_the_United_Arab_Emirates" title="Speed limits in the United Arab Emirates">speed limits</a></li> <li><a href="/wiki/Vehicle_registration_plates_of_the_United_Arab_Emirates" title="Vehicle registration plates of the United Arab Emirates">registration plates</a></li></ul></li></ul> </div></td></tr></tbody></table><div></div></td></tr><tr><th scope="row" class="navbox-group" style="text-align:center;;width:1%"><a href="/wiki/Category:Society_of_the_United_Arab_Emirates" title="Category:Society of the United Arab Emirates">Society</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><td colspan="2" class="navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"></div><table class="nowraplinks navbox-subgroup" style="border-spacing:0"><tbody><tr><th id="Culture47" scope="row" class="navbox-group" style="width:1%;padding-left:0.5em;padding-right:0.5em;font-weight:normal;"><a href="/wiki/Culture_of_the_United_Arab_Emirates" title="Culture of the United Arab Emirates">Culture</a></th><td class="navbox-list-with-group navbox-list navbox-odd" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Ishy_Bilady" title="Ishy Bilady">Anthem</a></li> <li><a href="/wiki/Architecture_of_the_United_Arab_Emirates" title="Architecture of the United Arab Emirates"> Architecture</a></li> <li><a href="/wiki/List_of_Emirati_artists" title="List of Emirati artists">Artists</a></li> <li><a href="/wiki/Cinema_of_the_United_Arab_Emirates" title="Cinema of the United Arab Emirates">Cinema</a></li> <li><a href="/wiki/Clothing_in_the_United_Arab_Emirates" title="Clothing in the United Arab Emirates"> Clothing</a></li> <li><a href="/wiki/Emblem_of_the_United_Arab_Emirates" title="Emblem of the United Arab Emirates">Coat of arms</a></li> <li><a href="/wiki/Emirati_cuisine" title="Emirati cuisine">Cuisine</a></li> <li><a href="/wiki/Flag_of_the_United_Arab_Emirates" title="Flag of the United Arab Emirates">Flag</a></li> <li><a href="/wiki/List_of_World_Heritage_Sites_in_the_United_Arab_Emirates" title="List of World Heritage Sites in the United Arab Emirates">Heritage sites</a></li> <li><a href="/wiki/Emirati_Arabic" title="Emirati Arabic">Language</a></li> <li><a href="/wiki/Marriage_in_the_United_Arab_Emirates" title="Marriage in the United Arab Emirates">Marriage</a></li> <li><a href="/wiki/Mass_media_in_the_United_Arab_Emirates" title="Mass media in the United Arab Emirates">Mass media</a> <ul><li><a href="/wiki/List_of_newspapers_in_the_United_Arab_Emirates" title="List of newspapers in the United Arab Emirates">newspapers</a></li> <li><a href="/wiki/Television_in_the_United_Arab_Emirates" title="Television in the United Arab Emirates"> television</a></li></ul></li> <li><a href="/wiki/List_of_museums_in_the_United_Arab_Emirates" title="List of museums in the United Arab Emirates"> Museums</a></li> <li><a href="/wiki/Music_of_the_United_Arab_Emirates" title="Music of the United Arab Emirates">Music</a></li> <li><a href="/wiki/National_Library_of_the_United_Arab_Emirates" class="mw-redirect" title="National Library of the United Arab Emirates">National library</a></li> <li><a href="/wiki/Religion_in_the_United_Arab_Emirates" title="Religion in the United Arab Emirates">Religion</a> <ul><li><a href="/wiki/Bah%C3%A1%27%C3%AD_Faith_in_the_United_Arab_Emirates" class="mw-redirect" title="Bahá'í Faith in the United Arab Emirates">Bahá'í Faith</a></li> <li><a href="/wiki/Buddhism_in_the_United_Arab_Emirates" class="mw-redirect" title="Buddhism in the United Arab Emirates">Buddhism</a></li> <li><a href="/wiki/Christianity_in_the_United_Arab_Emirates" title="Christianity in the United Arab Emirates"> Christianity</a></li> <li><a href="/wiki/Hinduism_in_the_United_Arab_Emirates" title="Hinduism in the United Arab Emirates"> Hinduism</a></li> <li><a href="/wiki/Irreligion_in_the_United_Arab_Emirates" title="Irreligion in the United Arab Emirates"> irreligion</a></li> <li><a href="/wiki/Islam_in_the_United_Arab_Emirates" title="Islam in the United Arab Emirates">Islam <span style="font-size: 85%;">(official)</span></a> <ul><li><a href="/wiki/Shia_Islam_in_the_United_Arab_Emirates" title="Shia Islam in the United Arab Emirates">Shia</a></li></ul></li> <li><a href="/wiki/Judaism_in_the_United_Arab_Emirates" class="mw-redirect" title="Judaism in the United Arab Emirates">Judaism</a></li> <li><a href="/wiki/Sikhism_in_the_United_Arab_Emirates" title="Sikhism in the United Arab Emirates">Sikhism</a></li></ul></li> <li><a href="/wiki/Sport_in_the_United_Arab_Emirates" title="Sport in the United Arab Emirates">Sport</a> <ul><li><a href="/wiki/Camel_racing" title="Camel racing">camel racing</a></li> <li><a href="/wiki/Cricket_in_the_United_Arab_Emirates" title="Cricket in the United Arab Emirates">cricket</a> <ul><li><a href="/wiki/List_of_cricket_grounds_in_the_United_Arab_Emirates" title="List of cricket grounds in the United Arab Emirates">grounds</a></li></ul></li> <li><a href="/wiki/List_of_sporting_events_in_the_United_Arab_Emirates" title="List of sporting events in the United Arab Emirates">events</a></li> <li><a href="/wiki/Football_in_the_United_Arab_Emirates" title="Football in the United Arab Emirates">football</a> <ul><li><a href="/wiki/List_of_football_clubs_in_the_United_Arab_Emirates" title="List of football clubs in the United Arab Emirates">clubs</a></li> <li><a href="/wiki/List_of_football_stadiums_in_the_United_Arab_Emirates" title="List of football stadiums in the United Arab Emirates">stadiums</a></li></ul></li> <li><a href="/wiki/Ice_hockey_in_the_United_Arab_Emirates" title="Ice hockey in the United Arab Emirates">ice hockey</a></li> <li><a href="/wiki/Polo_in_the_United_Arab_Emirates" title="Polo in the United Arab Emirates">polo</a></li></ul></li> <li><a href="/wiki/Time_in_the_United_Arab_Emirates" title="Time in the United Arab Emirates">Time</a></li> <li><a href="/wiki/Women_in_the_United_Arab_Emirates" title="Women in the United Arab Emirates">Women</a></li> <li><a href="/wiki/List_of_Emirati_writers" title="List of Emirati writers">Writers</a></li></ul> </div></td></tr><tr><td colspan="2" class="navbox-list navbox-even" style="width:100%;padding:0"><div style="padding:0 0.25em"> <ul><li><a href="/wiki/Conscription_in_the_United_Arab_Emirates" title="Conscription in the United Arab Emirates"> Conscription</a></li> <li><a href="/wiki/Crime_in_the_United_Arab_Emirates" title="Crime in the United Arab Emirates">Crime</a> <ul><li><a href="/wiki/Human_trafficking_in_the_United_Arab_Emirates" title="Human trafficking in the United Arab Emirates">human trafficking</a></li> <li><a href="/wiki/Prostitution_in_the_United_Arab_Emirates" title="Prostitution in the United Arab Emirates"> prostitution</a></li> <li><a href="/wiki/Terrorism_in_the_United_Arab_Emirates" title="Terrorism in the United Arab Emirates"> terrorism</a></li></ul></li> <li><a href="/wiki/Demographics_of_the_United_Arab_Emirates" title="Demographics of the United Arab Emirates">Demographics</a></li> <li><a href="/wiki/Education_in_the_United_Arab_Emirates" title="Education in the United Arab Emirates">Education</a> <ul><li>(<a href="/wiki/Education_in_Abu_Dhabi" title="Education in Abu Dhabi">Abu Dhabi</a></li> <li><a href="/wiki/Education_in_Dubai" title="Education in Dubai">Dubai</a>)</li> <li><a href="/wiki/List_of_schools_in_the_United_Arab_Emirates" title="List of schools in the United Arab Emirates">schools</a></li> <li><a href="/wiki/List_of_universities_and_colleges_in_the_United_Arab_Emirates" title="List of universities and colleges in the United Arab Emirates">universities</a></li></ul></li> <li><a href="/wiki/Emiratis" title="Emiratis">Emiratis</a> <ul><li><a href="/wiki/Afro-Emiratis" title="Afro-Emiratis">Afro-Emiratis</a></li> <li><a href="/wiki/Emirati_Americans" title="Emirati Americans">Emirati Americans</a></li> <li><a href="/wiki/Emirati_diaspora" title="Emirati diaspora">diaspora</a></li> <li><a href="/wiki/List_of_Emiratis" title="List of Emiratis">list</a></li></ul></li> <li><a href="/wiki/Expatriates_in_the_United_Arab_Emirates" title="Expatriates in the United Arab Emirates">Expatriates</a> <ul><li><a href="/wiki/Americans_in_the_United_Arab_Emirates" title="Americans in the United Arab Emirates">Americans</a></li> <li><a href="/wiki/Armenians_in_the_United_Arab_Emirates" title="Armenians in the United Arab Emirates">Armenians</a></li> <li><a href="/wiki/Australians_in_the_United_Arab_Emirates" title="Australians in the United Arab Emirates">Australians</a></li> <li><a href="/wiki/Canadians_in_the_United_Arab_Emirates" title="Canadians in the United Arab Emirates">Canadians</a></li> <li><a href="/wiki/Chinese_people_in_the_United_Arab_Emirates" title="Chinese people in the United Arab Emirates">Chinese</a></li> <li><a href="/wiki/Filipinos_in_the_United_Arab_Emirates" title="Filipinos in the United Arab Emirates">Filipinos</a></li> <li><a href="/wiki/Indians_in_the_United_Arab_Emirates" title="Indians in the United Arab Emirates">Indians</a></li> <li><a href="/wiki/Indonesians_in_the_United_Arab_Emirates" title="Indonesians in the United Arab Emirates">Indonesians</a></li> <li><a href="/wiki/Iranians_in_the_United_Arab_Emirates" title="Iranians in the United Arab Emirates">Iranians</a></li> <li><a href="/wiki/Iraqis_in_the_United_Arab_Emirates" title="Iraqis in the United Arab Emirates">Iraqis</a></li> <li><a href="/wiki/Jordanians_in_the_United_Arab_Emirates" title="Jordanians in the United Arab Emirates">Jordanians</a></li> <li><a href="/wiki/Lebanese_people_in_the_United_Arab_Emirates" title="Lebanese people in the United Arab Emirates">Lebanese</a></li> <li><a href="/wiki/Pakistanis_in_the_United_Arab_Emirates" title="Pakistanis in the United Arab Emirates">Pakistanis</a></li> <li><a href="/wiki/South_Africans_in_the_United_Arab_Emirates" title="South Africans in the United Arab Emirates">South Africans</a></li> <li><a href="/wiki/Syrians_in_the_United_Arab_Emirates" title="Syrians in the United Arab Emirates">Syrians</a></li></ul></li> <li><a href="/wiki/Health_in_the_United_Arab_Emirates" title="Health in the United Arab Emirates">Health</a> <ul><li><a href="/wiki/COVID-19_pandemic_in_the_United_Arab_Emirates" title="COVID-19 pandemic in the United Arab Emirates">COVID-19</a> <ul><li><a href="/wiki/COVID-19_vaccination_in_the_United_Arab_Emirates" title="COVID-19 vaccination in the United Arab Emirates">vaccination</a></li></ul></li> <li><a href="/wiki/Healthcare_in_the_United_Arab_Emirates" title="Healthcare in the United Arab Emirates">healthcare</a> <ul><li><a href="/wiki/List_of_hospitals_in_the_United_Arab_Emirates" title="List of hospitals in the United Arab Emirates">hospitals</a></li></ul></li> <li><a href="/wiki/HIV/AIDS_in_the_United_Arab_Emirates" title="HIV/AIDS in the United Arab Emirates">HIV</a></li></ul></li> <li><a href="/wiki/Public_holidays_in_the_United_Arab_Emirates" title="Public holidays in the United Arab Emirates">Holidays</a> <ul><li><a href="/wiki/Commemoration_Day" title="Commemoration Day">Commemoration Day</a></li> <li><a href="/wiki/Ramadan_in_the_United_Arab_Emirates" title="Ramadan in the United Arab Emirates">Ramadan</a></li> <li><a href="/wiki/National_Day_(United_Arab_Emirates)" title="National Day (United Arab Emirates)">National Day</a></li> <li><a href="/wiki/Flag_Day_(United_Arab_Emirates)" title="Flag Day (United Arab Emirates)">Flag Day</a></li></ul></li></ul> 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