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