Tax Rules, Tax Law & Financial Benefits
Essential tax and financial considerations for expats, investors, retirees, and relocating professionals — organized by destination country.
Disclaimer: This information is for general educational purposes only and is NOT legal, tax, or financial advice. Always consult a licensed tax advisor, accountant, or lawyer in the destination country before making any decisions.
Click any row for detailed notes
| Tax Category |  |  |  |  |
|---|---|---|---|---|
Personal Income Tax | 0% | 0 – 30% | 10 – 50% | 0 – 25% |
Capital Gains Tax (Individuals) | 0% | 12.5 – 20% | 25% | 10% |
Corporate / Business Tax | 9% | 22 – 25% | 23% | 25% |
VAT / Sales Tax | 5% | 0 – 28% | 17% | 7% |
Foreign Income Taxed? | Never | Yes (residents) | Exempt 10 yrs | Never |
Property Transfer Tax | 4% DLD fee | 4 – 8% stamp duty | 0 – 10% purchase tax | 2% transfer tax |
Annual Property Tax | None | 0.1 – 0.3% | Arnona (municipal) | 0 – 0.7% |
Inheritance / Estate Tax | None | None | None | None |
Dividends Withholding Tax | 0% | 20% | 25 – 30% | 5 – 10% |
Tax Residency Trigger | 183 days / home | 182 days | Center of life / 183 days | Residency permit |
Double Tax Treaties | 130+ countries | 90+ countries | 50+ countries | ~16 countries |
Social Security Contributions | None (expats) | 12% EPF (employees) | Up to 17.83% | 9.75% employee |
No personal income tax
Progressive slabs; NRIs taxed on India income only
NEW IMMIGRANTS: 0% on foreign income for 10 years
Panama-sourced income only; foreign income = 0%
Zero CGT on property, shares, crypto for individuals
LTCG 12.5% listed equity; 12.5–20% on property
New Olim: 10-year CGT exemption on pre-Aliyah assets
On Panama-sourced gains only; foreign gains = 0%
On profits above AED 375K; free zones may qualify for 0%
New manufacturing companies: 15%
Preferred Enterprise in dev. zones: 7.5–16%
Panama-sourced profits only; offshore income = 0%
One of the world's lowest VAT rates
GST — most professional services at 18%
Standard VAT rate
ITBMS; hotels/gambling 10–15%
No worldwide income tax for individuals
Residents (ROR) pay tax on worldwide income; NRIs do not
New Olim & returning seniors: 10-year full exemption
Territorial system — foreign income always tax-free
One-time Dubai Land Department transfer fee
Varies by state; + 1% registration fee
Olim discount available; 0.5% up to NIS 1.87M
Very low; + 3% CGT advance on sale
No annual property ownership tax in UAE
Municipal property tax; varies by city
Municipal rate tax; varies by location and size
0% on first USD 120K; 0.5–0.7% above
No inheritance, estate, or gift tax
India abolished wealth/estate tax; CGT applies on sale
No inheritance tax in Israel
No inheritance, estate, or gift tax in Panama
No withholding tax on dividends paid to non-residents
NRIs: 20% TDS on dividends; reducible via DTAA
Standard withholding; reducible via DTA treaties
On Panama-sourced dividends; 10% on local company distributions
Or permanent home + center of life in UAE
Or 60 days + 365 in preceding 4 years
Qualitative test; 183-day presumption
No day-count rule; residency permit = tax resident
One of the largest treaty networks globally
Comprehensive treaty network including USA, UK, UAE
Includes USA, UK, Germany, Canada, Australia
Limited; no US-Panama income tax treaty
Expats: no social security. UAE/GCC nationals: 17.5%
Employee + employer each contribute 12% of basic salary
Bituach Leumi (national insurance) + health insurance
+ 12.25% employer; on Panama employment income only
Employees, investors & entrepreneurs seeking zero income tax and maximum take-home pay
Returning NRIs, OCI holders, and startup founders leveraging India's growing economy and DTAA network
New immigrants and tech professionals — unrivaled 10-year full tax and reporting exemption on all foreign income
Retirees, remote workers, and offshore business owners — territorial system means foreign income is always tax-free
UAE / Dubai — In detail
Zero personal income tax — one of the most tax-friendly destinations in the world.
Professional Tax Advisor Directory
Always consult a qualified tax professional licensed in the destination country before making relocation, investment, or tax-planning decisions.
UAE Tax & Accounting Firms
KPMG, Deloitte, PwC, Grant Thornton all have UAE offices specializing in Corporate Tax and expat tax planning.
Find a licensed advisorAre you a tax advisor?
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Important disclaimer
This page is for general educational purposes and is not legal, tax or financial advice. Tax laws change and depend on individual circumstances. Consult licensed tax and legal professionals in both your home and destination countries before decisions about residence, investment, business or asset transfers.
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