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Federal tax and residence rules, then what changes by emirate: property transfer and housing fees, freehold ownership for foreigners, the schools regulator, the courts and the free zones, read from official sources.
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The short answer
Federal rules are the same everywhere: there is no personal income tax and residence visas follow federal law. What changes by emirate is the cost of property and renting, where foreigners may own freehold, which authority regulates schools and which courts hear disputes. Free zones add their own licensing and, for qualifying income, a 0% corporate tax rate.
Evidence: Official source · Machine-readable data · As of 30 October 2026
Federal rules
Tax and residence are set at federal level, so these rules are the same whichever emirate you choose.
All seven emirates
Each row shows the official property transfer fee, the housing fee charged on annual rent and the number of free zones listed. Open an emirate for every rule with its source.
| Emirate | Property transfer fee | Housing fee on annual rent | Free zones |
|---|---|---|---|
| Dubai | 4% | 5% | 21 |
| Abu Dhabi | n/a | 5% | 5 |
| Sharjah | n/a | n/a | 3 |
| Ajman | 3% | n/a | 2 |
| Umm Al Quwain | n/a | n/a | 1 |
| Ras Al Khaimah | 4% | n/a | 2 |
| Fujairah | n/a | n/a | 2 |
Fees from the emirate land department, municipality or utility as stated on each emirate page. n/a: not yet verified from an official source.
Free zones
We list 36 free zones from the official UAE government register, with the emirate, the focus stated by each authority, whether the zone is a VAT designated zone and whether it has its own common-law courts.
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How to read this
Where you live, where your company is licensed and which visa you hold are three separate decisions in the UAE. You can live in one emirate and hold a licence in another emirate's free zone, and the Golden Visa is issued under federal rules.
Corporate tax at 9% applies above the federal threshold, while a Qualifying Free Zone Person pays 0% on qualifying income only if it meets the conditions. Property, housing and school costs differ by emirate. Our Dubai team helps you weigh these together.
Questions
No. The UAE levies no personal income tax at federal or emirate level. Corporate tax at 9% applies to business profits above the federal threshold, and VAT applies at 5%.
No. Foreigners may own freehold only in areas each emirate designates for them; the rules and the list of areas differ by emirate. The emirate pages quote each rule from the official source.
We list 36 free zones from the official UAE government register. Each zone has its own authority, licences and fees, and a few are VAT designated zones or have their own common-law courts.
Only on qualifying income, and only if it meets the Qualifying Free Zone Person conditions set by the Ministry of Finance. Other income is taxed at 9%. Check the conditions with a tax adviser before you rely on them.
No. They are official fees and rules as published by the competent authority on the date shown. UAE fees change by decision, so confirm the current position with the authority before you act.
Information, not tax, legal or immigration advice. UAE fees and rules change by decision without long notice; confirm the current position with the authority named before you act. Free-zone licence and setup fees are not shown because each zone sets and changes them.
Emirate, free zone, residence route and tax residence decide how a move is structured. Our Dubai team helps you weigh them together, in confidence.
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