Corporate income tax (CIT) … rates Combined corporate income tax rate in United Arab Emirates
United Arab Emirates: Corporate income tax (CIT) … rates Combined corporate income tax rate was 9 Percentage of taxable income in 2026. ◆ Volatile
Corporate income tax (CIT) - statutory and targeted small business in United Arab Emirates, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
The most recent figure for corporate income tax (cit) - statutory and targeted small business in United Arab Emirates is 9 Percentage of taxable income, measured in 2026. That is the highest value across all 27 years on record.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in United Arab Emirates peaked at 9 Percentage of taxable income in 2024 and was at its lowest, 0 Percentage of taxable income, in 2000.
That places United Arab Emirates 116th out of 128 countries with data for 2026, putting it in the bottom quarter.
The series is highly variable year to year, so single readings are best treated with caution.
Corporate income tax (CIT) … rates Combined corporate income tax rate in United Arab Emirates, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 0 Percentage of taxable income | — |
| 2001 | 0 Percentage of taxable income | — |
| 2002 | 0 Percentage of taxable income | — |
| 2003 | 0 Percentage of taxable income | — |
| 2004 | 0 Percentage of taxable income | — |
| 2005 | 0 Percentage of taxable income | — |
| 2006 | 0 Percentage of taxable income | — |
| 2007 | 0 Percentage of taxable income | — |
| 2008 | 0 Percentage of taxable income | — |
| 2009 | 0 Percentage of taxable income | — |
| 2010 | 0 Percentage of taxable income | — |
| 2011 | 0 Percentage of taxable income | — |
| 2012 | 0 Percentage of taxable income | — |
| 2013 | 0 Percentage of taxable income | — |
| 2014 | 0 Percentage of taxable income | — |
| 2015 | 0 Percentage of taxable income | — |
| 2016 | 0 Percentage of taxable income | — |
| 2017 | 0 Percentage of taxable income | — |
| 2018 | 0 Percentage of taxable income | — |
| 2019 | 0 Percentage of taxable income | — |
| 2020 | 0 Percentage of taxable income | — |
| 2021 | 0 Percentage of taxable income | — |
| 2022 | 0 Percentage of taxable income | — |
| 2023 | 0 Percentage of taxable income | — |
| 2024 | 9 Percentage of taxable income | — |
| 2025 | 9 Percentage of taxable income | +0.0% |
| 2026 | 9 Percentage of taxable income | +0.0% |
United Arab Emirates compared with similar countries
- United Arab Emirates's 9 Percentage of taxable income is below the median for high income countries, which is 21.5 Percentage of taxable income, 42% of the median. (60 countries reporting)
- United Arab Emirates's 9 Percentage of taxable income is below the median for Middle East, North Africa, Afghanistan & Pakistan, which is 20 Percentage of taxable income, 45% of the median. (14 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 0 Percentage of taxable income | 0 Percentage of taxable income | 0 Percentage of taxable income | 10 |
| 2010s | 0 Percentage of taxable income | 0 Percentage of taxable income | 0 Percentage of taxable income | 10 |
| 2020s | 3.86 Percentage of taxable income | 0 Percentage of taxable income | 9 Percentage of taxable income | 7 |
Countries ranked near United Arab Emirates
- 116 Barbados 9 Percentage of taxable income compare
- 116 Hungary 9 Percentage of taxable income compare
- 119 Belize 0 Percentage of taxable income compare
- 119 Isle of Man 0 Percentage of taxable income compare
- 119 British Virgin Islands 0 Percentage of taxable income compare
- 119 Guernsey 0 Percentage of taxable income compare
- 119 Jersey 0 Percentage of taxable income compare
- 119 Bahamas 0 Percentage of taxable income
- 119 Bahrain 0 Percentage of taxable income
- 119 Bermuda 0 Percentage of taxable income
- 119 Cayman Islands 0 Percentage of taxable income
- 119 Turks and Caicos Islands 0 Percentage of taxable income
More economy & growth data for United Arab Emirates
- Real gdp growth, annual growth rate -7.18 % change on previous year (2024)
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 3.85 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 4.54 Percent per annum (2029)
- SDRs holdings, US dollar, annual growth rate 5.28 % change on previous year (2025)
- SDRs holdings, US dollar, per unit of GDP 0.0056 units per US$ of GDP (2024)
- SDRs holdings, US dollar, per capita 285.14 units per person (2025)
- SDRs holdings, SDR, annual growth rate 0.2593 % change on previous year (2025)
- SDRs holdings, SDR, per unit of GDP 0.0043 units per US$ of GDP (2024)
- SDRs holdings, SDR, per capita 208.21 units per person (2025)
- IMF holdings of currency, US dollar, annual growth rate 5.68 % change on previous year (2025)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in United Arab Emirates?
- Corporate income tax (cit) - statutory and targeted small business in United Arab Emirates was 9 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in United Arab Emirates?
- The highest recorded value was 9 Percentage of taxable income in 2024.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in United Arab Emirates?
- The lowest recorded value was 0 Percentage of taxable income in 2000.
- How does United Arab Emirates rank for corporate income tax (cit) - statutory and targeted small business?
- United Arab Emirates ranks 116th out of 128 countries with data for 2026.
- Where does this United Arab Emirates data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.