Individuals living in Dubai and the United Arab Emirates (UAE) are not subject to income tax. Like most other countries in the Middle East most government expenditure is funded by revenues from the oil industry. There is also no tax on rental income, capital gains, inheritances, or property transfers (stamp duty).
For individuals the only taxes in Dubai are:
- Tax on alcohol purchased at an off-licence (liquor store)
- 5% municipality tax on rented accommodation – collected through utility bills issued by the Dubai Electricity and Water Authority (DEWA)
- 10% municipality tax (and 10% service charge) on restaurant and hotel bills – generally included in the price displayed
- Customs duties on goods imported over the duty free limits.
