Investment income for individuals
I trade shares and get dividends through a UAE broker. Is that taxed?
The situation
Personal investment income of individuals, such as dividends and gains from shares held as personal investments without a licence, is outside UAE Corporate Tax.
The law
- Cabinet Decision 49 of 2023: Personal investment income excluded
What it means for you
Example: AED 150,000 of dividends and gains from a personal portfolio carries no UAE tax. If you trade as a licensed business, the rules change. Other countries may tax it if you are resident there.
What to do
- Keep broker statements.
- Do not trade through a licence unless needed.
- No UAE filing for personal investments.
- Check home country rules.
We can do this for youUAE tax residency certificate and personal tax position for expats: residency tests, TRC application and what the UAE does not tax: AED 3,250