This UAE dividend tax calculator shows what an individual keeps from a dividend in the United Arab Emirates. The headline is simple: the UAE levies no personal income tax and no withholding tax on dividends, so for UAE-source shares your net dividend equals your gross. The tool exists mainly to model the one case where tax does bite — foreign withholding on overseas dividends — and to confirm the zero-tax result for local payouts.
How it works
For UAE-source dividends the maths is trivial: tax = 0, so net = gross. The UAE has had a 0% personal income tax rate since its founding, and the federal Corporate Tax introduced in June 2023 (9% on profits above AED 375,000) is paid by the company, not deducted from the shareholder’s dividend.
For foreign dividends, the source country may apply withholding tax before payment:
net = gross × (1 − withholding rate)
where the withholding rate is the source-country rate, optionally reduced by a double-tax treaty. The UAE does not tax the dividend again, but it also does not refund the foreign withholding, so that amount is a genuine cost.
Example
You receive an AED 50,000 dividend from a UAE-listed company. Withholding is 0%, so you keep the full AED 50,000 and your effective tax rate is 0%. If instead AED 50,000 came from a foreign company that withheld 15% at source, AED 7,500 is withheld and you net AED 42,500.
Notes
This tool covers individual shareholders. UAE Corporate Tax and Free Zone rules can affect how a company is taxed before it distributes profit, and treaty relief on foreign dividends often requires a UAE tax residency certificate. Always confirm treaty rates and residency status with a qualified adviser before relying on a figure.