Taxes · ARE
Taxes in United Arab Emirates
The UAE imposes no personal income tax or capital gains tax, meaning individual holders of Bitcoin and other cryptocurrencies pay 0% on gains or crypto income as of January 2026. The country introduced a 9% Corporate Tax in 2023, which may affect business-scale mining or trading operations above AED 375,000 in profit. VAT treatment of crypto remains partially unresolved, but individual retail transactions are generally not subject to formal VAT collection in practice.
The tax figures
Corporate tax
9.00 %
7 of 96 countries that publish it · 2026 · see the ranking →
What this measures, and what it does not
The statutory (headline) corporate income tax rate from OECD Corporate Tax Statistics. Effective rates after deductions and incentives are typically lower; this is the rate on paper that companies plan around.
The rules, in words
Income tax
No personal income tax in the UAE. Mining rewards, staking income, and other crypto-derived income received by individuals are not subject to income tax. Rate: 0%.
VAT / GST
UAE VAT is 5%, but the Federal Tax Authority has not issued explicit guidance classifying cryptocurrency transactions for VAT purposes. Treatment remains somewhat ambiguous, though many crypto exchanges operate without applying VAT to crypto-to-crypto or crypto-to-fiat trades.
Capital gains
No capital gains tax in the UAE for individuals. Gains from disposing of Bitcoin or other cryptocurrencies are not taxed at the individual level. Rate: 0%.
Type case, not tax advice: figures describe a single average earner and standard rates; your situation depends on residency, deductions and local rules. Verify with the tax authority before acting. — Fiatmap