United Arab Emirates Capital Gains Tax
Detailed capital gains tax rates and rules for United Arab Emirates in 2026.
The UAE does not impose a separate capital gains tax at the individual level. Capital gains earned by individuals on the sale of personal investments, real estate, shares, or any other assets are entirely tax-free. At the corporate level, capital gains are generally included in taxable income and subject to the standard 9% corporate tax rate. However, a participation exemption may apply to gains from the disposal of qualifying shareholdings (generally requiring at least 5% ownership held for at least 12 months), effectively making many corporate share disposals tax-exempt.
Standard Rate
0%
Exemptions
- All personal capital gains are tax-free for individuals
- Capital gains on the sale of shares in UAE and foreign entities may be exempt from corporate tax if qualifying participation conditions are met
- Gains from the disposal of assets within a qualifying free zone are generally exempt if they constitute qualifying income
- Intra-group transfers and qualifying business restructurings may benefit from corporate tax relief
How United Arab Emirates Capital Gains compares
United Arab Emirates’s capital gains tax rate of 0% is the 154th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and Asia’s regional average of 13.9%.
