Income tax is not applicable on individuals in the UAE. There are also no sales or corporate taxes except for a rate of up to 55% for oil and gas companies on UAE sourced income and 20% for branches of foreign banks.

Depending on the emirate, hotel services are subject to tax ranging from 5% to 10% and most emirates impose a municipal tax at rates between 2.5% and 10% on rent paid for commercial and residential premises.