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8.1.3. Other Taxes

The following table provides an overview of other taxes that may be imposed on a company doing business in the country.

Tax Type Rate(s) Notes
Capital Duty N/A N/A
Payroll Tax N/A N/A
Social Security Employer Contribution 12.50%-15% Employer contributions are equal to 12.5% of gross salary (15% of gross salary in Abu Dhabi). No contributions are generally made in respect of non-UAE nationals, except for Gulf Cooperation Council (GCC) nationals, which are made as per their home country regulations.
Social Security Employee Contribution 5% Employee contributions are equal to 5% of gross salary. No contributions are generally made by non-UAE nationals, except for GCC nationals. In which case, the contributions are made based on the rates set by their home country.
Property Tax Varies Most emirates levy a municipal property tax on the annual rental value of the property, with rates varying by the emirate. The rate in Dubai is 5%.
Transfer Tax Varies Most emirates charge a registration fee for the transfer of immovable property, with rates varying by the emirate. The rate in Dubai is 4%. For transfer of freehold real property located within the Dubai International Financial Centre (DIFC) zone, the transfer fee applicable is 5%.
Stamp Duty N/A N/A
Excise Tax 50% to 100% From 1 October 2017, a selective excise tax applies to products deemed harmful to health, as agreed to by all GCC Member States. Effective 1 December 2019, an excise tax applies to sweetened drinks (subject to certain exceptions) and electronic smoking devices, tools and related liquids. The selective excise tax is levied at a rate of 50% for carbonated and sweetened drinks and 100% for tobacco products, energy drinks, and electronic smoking devices, tools, and related liquids.
Customs Duty Varies Customs duty is levied at the general rate of 5% on most goods imported from outside the Gulf Cooperation Council (GCC) Member States. Higher rates apply for certain goods, such as alcohol and tobacco products. In response to the COVID-19 pandemic, Dubai announced a 1% refund of customs duty on imported goods that are subject to 5% customs duty and sold locally between the period 15 March 2020 and 30 June 2020.