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United Arab Emirates

Middle East

No personal income tax, a dedicated Virtual Working Programme, and statutory tax residency tests since 2023. Emirates ID and health insurance are mandatory for residents.

General information

This page is orientation, not advice. What actually applies to you depends on your corridor - where you live, your nationality, who employs you and how long you stay. The personal assessment works that out for your exact situation.

At a glance

Remote-work friendliness

5 of 5 for remote-work friendliness

Nomad visa

Yes - Virtual Working Programme

Standard visa-free days

90 daysfor many nationalities

Tax complexity

2 of 5 for tax complexity

Labor law strength

3 of 5 for labor law strength

Healthcare access

4 of 5 for healthcare access

Employer complexity

3 of 5 for employer complexity

Common risks

Patterns that often catch cross-border workers here. Whether they apply to you depends on your setup.

  • A treaty-usable tax residency certificate needs 183 days, not the 90-day domestic test

  • Germany's treaty lapsed in 2021 and the US has none, so those nationals get no relief

  • Mandatory health insurance rules differ by emirate

Framework memberships

  • Indonesia visa-on-arrival list
  • Gulf Cooperation Council member states
  • Argentina visa-free tourist entry list
  • Schengen visa-exempt third-country nationals
  • Belgium Schengen visa-exempt shortlist
  • Bermuda visa-exempt entry list
  • Antigua and Barbuda 180-day visa-free entry list
  • Brazil visa-exempt visitor list
  • Canada eTA visa-exempt nationalities (roster)
  • Czechia Schengen visa-free entry nationalities
  • Denmark Schengen visa-free shortlist
  • Switzerland Schengen visa-exempt shortlist
  • Curacao visa-free entry list (NaVi-checked nationalities)
  • Nationalities visa-exempt for short Schengen stays into France
  • Georgia visa-free entry list (365 days)
  • Spain Schengen visa-exempt shortlist
  • UK Electronic Travel Authorisation eligible nationalities (roster reading)
  • Non-visa nationals needing a UK ETA extended to Guernsey
  • Gibraltar roster third-country nationals facing Schengen-standard entry checks
  • Roster nationalities with no Gibraltar tax treaty
  • Greece Schengen visa-free nationality list
  • Hong Kong 30-day visa-free visit nationalities
  • Croatia Schengen visa-exempt shortlist
  • Ireland visa-free 90-day roster
  • Italy Schengen visa-exempt shortlist
  • Jersey UK-aligned 6-month visa-free visit roster
  • Japan 90-day visa exemption
  • Japan Digital Nomad visa eligibility
  • Liechtenstein Schengen visa-free roster shortlist
  • Luxembourg Schengen visa-free nationality list
  • Malta Schengen visa-free nationality list
  • Roster nationalities generally admitted to Mauritius without a prior visa
  • Roster nationalities with a full exemption Mauritius tax treaty
  • Mexico visa-exempt tourist and visitor list (NaVi roster)
  • Turkiye visa-free 90-in-180 list
  • Panama visa-free entry, 90 days
  • Philippines visa-free entry nationalities
  • Poland Schengen visa-exempt shortlist
  • Portugal Schengen visa-exempt shortlist
  • Paraguay 90-day visa-free entry list
  • Slovenia Schengen visa-exempt shortlist
  • El Salvador visa-free Group A nationalities
  • Thailand 60-day visa exemption list (named nationalities)
  • South Africa 90 day visa exemption list
  • Bolivia visa-free entry group (Group 1)
  • Chile 90-day visa-free reciprocity roster
  • Guyana 90 day visa-free entry list
  • Peru visa-free tourist entry roster
  • Suriname Entry Fee visa-free roster nationalities

Treaty relationships

What NaVi has mapped between United Arab Emirates and other countries. None known means no data yet - not proof that no treaty exists.

  • Tax treaty with Andorra

    United Arab Emirates - Andorra double taxation agreement

    In force
  • Tax treaty with Antigua and Barbuda

    No AE - Antigua and Barbuda double taxation agreement

    None known
  • Tax treaty with Argentina

    AE - Argentina double taxation agreement

    In force
  • Tax treaty with Australia

    AU - UAE double taxation agreement

    In force
  • Tax treaty with Austria

    Austria - United Arab Emirates double taxation agreement

    In force
  • Tax treaty with Bahamas

    None known
  • Tax treaty with Bahrain

    Bahrain - United Arab Emirates double taxation agreement

    In force
  • Tax treaty with Belgium

    United Arab Emirates - Belgium double taxation agreement

    In force
  • Tax treaty with Bermuda

    Bermuda - United Arab Emirates, no double taxation agreement

    None known
  • Tax treaty with Bolivia

    Bolivia - United Arab Emirates, no tax treaty

    None known
  • Tax treaty with Bonaire

    None known
  • Tax treaty with Brazil

    Brazil - AE double taxation treaty

    In force
  • Tax treaty with British Virgin Islands

    None known
  • Tax treaty with Canada

    United Arab Emirates - Canada income tax convention

    In force
  • Tax treaty with Cayman Islands

    No Cayman Islands - United Arab Emirates double tax treaty

    None known
  • Tax treaty with Chile

    Chile - United Arab Emirates double taxation agreement

    In force
  • Tax treaty with Colombia

    Colombia - United Arab Emirates double taxation treaty

    Signed, not in force
  • Tax treaty with Costa Rica

    UAE - Costa Rica double taxation agreement

    In force
  • Tax treaty with Croatia

    AE - Croatia double taxation agreement

    In force
  • Tax treaty with Cura莽ao

    None known
  • Tax treaty with Cyprus

    Cyprus - United Arab Emirates double tax treaty

    In force
  • Tax treaty with Czechia

    AE - Czechia double taxation treaty

    In force
  • Tax treaty with Denmark

    Denmark - United Arab Emirates, no tax treaty

    None known
  • Tax treaty with Ecuador

    Ecuador - United Arab Emirates double taxation agreement

    In force
  • Tax treaty with El Salvador

    None known
  • Tax treaty with Estonia

    AE - Estonia double taxation agreement

    In force
  • Tax treaty with France

    UAE - France tax convention

    In force
  • Tax treaty with Georgia

    UAE - Georgia double taxation agreement

    In force
  • Tax treaty with Germany

    United Arab Emirates - Germany double taxation agreement

    Terminated
  • Tax treaty with Gibraltar

    None known
  • Tax treaty with Greece

    UAE - Greece double taxation agreement

    In force
  • Tax treaty with Guernsey

    Guernsey - United Arab Emirates, no tax treaty

    None known
  • Tax treaty with Guyana

    Guyana - United Arab Emirates double taxation agreement, signed 2022, not yet in force

    Signed, not in force
  • Tax treaty with Hong Kong

    Hong Kong - United Arab Emirates CDTA

    In force
  • Tax treaty with Indonesia

    ID - UAE double taxation agreement

    In force
  • Tax treaty with Ireland

    United Arab Emirates - Ireland double taxation agreement

    In force
  • Tax treaty with Isle of Man

    Isle of Man - United Arab Emirates, nothing at all

    None known
  • Tax treaty with Italy

    AE - Italy double taxation agreement

    In force
  • Tax treaty with Japan

    United Arab Emirates - Japan tax convention

    In force
  • Tax treaty with Jersey

    Jersey - United Arab Emirates double taxation agreement

    In force
  • Tax treaty with Liechtenstein

    Liechtenstein - United Arab Emirates double taxation agreement

    In force
  • Tax treaty with Luxembourg

    UAE - Luxembourg double taxation agreement

    In force
  • Tax treaty with Malaysia

    United Arab Emirates - Malaysia double taxation agreement

    In force
  • Tax treaty with Maldives

    UAE - Maldives double taxation agreement

    In force
  • Tax treaty with Malta

    UAE - Malta double taxation agreement

    In force
  • Tax treaty with Mauritius

    Mauritius - United Arab Emirates double taxation agreement

    In force
  • Tax treaty with Mexico

    Mexico - United Arab Emirates double taxation agreement

    In force
  • Tax treaty with Monaco

    Monaco - UAE double taxation convention

    In force
  • Tax treaty with Montenegro

    United Arab Emirates - Montenegro double taxation agreement

    In force
  • Tax treaty with Netherlands

    NL - UAE double taxation agreement

    In force
  • Tax treaty with Norway

    United Arab Emirates - Norway tax relationship

    None known
  • Tax treaty with Panama

    UAE - Panama double taxation agreement

    In force
  • Tax treaty with Paraguay

    UAE - Paraguay double taxation agreement

    In force
  • Tax treaty with Peru

    Peru, no tax treaty with the United Arab Emirates

    None known
  • Tax treaty with Philippines

    United Arab Emirates - Philippines double taxation agreement

    In force
  • Tax treaty with Poland

    United Arab Emirates-Poland double taxation agreement

    In force
  • Tax treaty with Portugal

    United Arab Emirates - Portugal double taxation agreement

    In force
  • Tax treaty with Puerto Rico

    None known
  • Tax treaty with Seychelles

    Seychelles - United Arab Emirates double taxation agreement

    In force
  • Tax treaty with Singapore

    United Arab Emirates - Singapore double taxation agreement

    In force
  • Tax treaty with Slovenia

    United Arab Emirates - Slovenia double taxation agreement

    In force
  • Tax treaty with South Africa

    United Arab Emirates - South Africa double taxation agreement

    In force
  • Tax treaty with Spain

    United Arab Emirates - Spain double taxation agreement

    In force
  • Tax treaty with Suriname

    None known
  • Tax treaty with Sweden

    None known
  • Tax treaty with Switzerland

    United Arab Emirates - Switzerland double taxation agreement

    In force
  • Tax treaty with Thailand

    UAE - Thailand double taxation agreement

    In force
  • Tax treaty with Turkey

    United Arab Emirates - Turkiye double taxation agreement

    In force
  • Tax treaty with United Kingdom

    AE - UK double taxation agreement

    In force
  • Tax treaty with United States

    United States - UAE (no comprehensive income tax treaty)

    None known
  • Tax treaty with Uruguay

    AE - Uruguay double taxation treaty

    In force
  • Tax treaty with Vietnam

    UAE - Vietnam double taxation agreement

    In force
  • Social security agreement with Andorra

    None known
  • Social security agreement with Antigua and Barbuda

    No AE - Antigua and Barbuda social security totalization agreement

    None known
  • Social security agreement with Argentina

    None known
  • Social security agreement with Australia

    Australia - AE: no social security agreement

    None known
  • Social security agreement with Austria

    None known
  • Social security agreement with Bahamas

    None known
  • Social security agreement with Bahrain

    GCC Unified Law of Insurance Protection Extension

    In force
  • Social security agreement with Belgium

    None known
  • Social security agreement with Bermuda

    None known
  • Social security agreement with Bolivia

    None known
  • Social security agreement with Bonaire

    None known
  • Social security agreement with Brazil

    Brazil - AE, no social security agreement

    None known
  • Social security agreement with British Virgin Islands

    None known
  • Social security agreement with Canada

    None known
  • Social security agreement with Cayman Islands

    No Cayman Islands - United Arab Emirates social security agreement

    None known
  • Social security agreement with Chile

    Chile - United Arab Emirates, no social security agreement

    None known
  • Social security agreement with Colombia

    None known
  • Social security agreement with Costa Rica

    None known
  • Social security agreement with Croatia

    None known
  • Social security agreement with Cura莽ao

    None known
  • Social security agreement with Cyprus

    None known
  • Social security agreement with Czechia

    None known
  • Social security agreement with Denmark

    None known
  • Social security agreement with Ecuador

    None known
  • Social security agreement with El Salvador

    None known
  • Social security agreement with Estonia

    None known
  • Social security agreement with France

    None known
  • Social security agreement with Georgia

    None known
  • Social security agreement with Germany

    None known
  • Social security agreement with Greece

    None known
  • Social security agreement with Guernsey

    None known
  • Social security agreement with Guyana

    None known
  • Social security agreement with Indonesia

    None known
  • Social security agreement with Ireland

    None known
  • Social security agreement with Italy

    None known
  • Social security agreement with Japan

    None known
  • Social security agreement with Jersey

    None known
  • Social security agreement with Kuwait

    GCC Unified System for Extending Insurance Protection (UAE - Kuwait)

    In force
  • Social security agreement with Liechtenstein

    None known
  • Social security agreement with Malaysia

    None known
  • Social security agreement with Maldives

    None known
  • Social security agreement with Malta

    None known
  • Social security agreement with Mauritius

    None known
  • Social security agreement with Norway

    None known
  • Social security agreement with Oman

    GCC Unified System for Extending Insurance Protection (UAE - Oman)

    In force
  • Social security agreement with Paraguay

    None known
  • Social security agreement with Peru

    None known
  • Social security agreement with Philippines

    None known
  • Social security agreement with Poland

    None known
  • Social security agreement with Portugal

    None known
  • Social security agreement with Puerto Rico

    None known
  • Social security agreement with Qatar

    GCC Unified System for Extending Insurance Protection (UAE - Qatar)

    In force
  • Social security agreement with Saudi Arabia

    GCC Unified System for Extending Insurance Protection (UAE - Saudi Arabia)

    In force
  • Social security agreement with Seychelles

    Seychelles - United Arab Emirates, no social security totalization agreement

    None known
  • Social security agreement with Singapore

    None known
  • Social security agreement with South Africa

    None known
  • Social security agreement with Spain

    None known
  • Social security agreement with Suriname

    None known
  • Social security agreement with Sweden

    None known
  • Social security agreement with Thailand

    None known
  • Social security agreement with Turkey

    None known
  • Social security agreement with United Kingdom

    None known
  • Social security agreement with United States

    None known
  • Social security agreement with Vietnam

    None known
  • Healthcare agreement with Austria

    None known
  • Healthcare agreement with Germany

    None known
  • Healthcare agreement with Sweden

    None known

Rule coverage

59 rules in the engine for this country.

Rules are sourced, versioned and reviewed before they count as verified. A personal assessment shows which ones apply to your corridor.