Other taxes applicable to companies in the Emirates
The other taxes applicable to companies in the Emirates are as follows.
Other taxes and levies to know about
Withholding tax on distributed dividends
There is no withholding tax on dividends distributed, whether in the UAE or elsewhere in the world.
Social charges
There are no social security contributions in the UAE.
However, all UAE residents must take out local health insurance, starting at AED 1,000 per year.
There are no pension contributions. Therefore, there is no entitlement to a pension later on.
Customs duties
Customs duties (customs duty) on goods imported into the Emirates are 5%.
They are 50% on alcohol and 100% on cigarettes.
Excise tax
Since 2019, a tax has applied in particular to the following products:
- 50% on soft drinks;
- 100% on energy drinks;
- 100% on electronic smoking devices (e-cigarettes);
- 100% on liquids used in e-cigarettes;
- 50% on any product containing added sugar or other sweeteners.