Does the UAE charge personal income tax on salaries earned by British expats?

No. The UAE does not impose personal income tax on individuals. Salaries, bonuses, and most other personal income earned in the UAE are not subject to UAE income tax. The UAE Federal Tax Authority oversees the country's tax system, which focuses on corporate tax and VAT rather than personal taxation.

Can I still owe UK tax after moving to the UAE?

Yes. Moving to the UAE does not automatically end your UK tax obligations. HMRC applies the Statutory Residence Test to determine whether you remain UK tax resident. Even if you successfully become non-UK resident, you may still owe UK tax on UK-source income such as rental income from UK property or certain pension payments. You should review your position with a qualified UK tax adviser.

What is the UAE Tax Residency Certificate and do I need one?

The UAE Tax Residency Certificate is an official document issued by the Federal Tax Authority confirming that an individual is tax resident in the UAE. It can be used to support claims to HMRC or other foreign tax authorities that you are resident in the UAE rather than your home country. It is particularly useful when relying on the UK-UAE double taxation agreement. Applications are made through the Federal Tax Authority portal at tax.gov.ae.

Is there a double taxation agreement between the UK and the UAE?

Yes, there is a double taxation agreement in force between the United Kingdom and the United Arab Emirates. The treaty is intended to prevent the same income from being taxed in both countries and allocates taxing rights over different categories of income. Full details are available through HMRC's guidance on tax treaties at gov.uk.

How do I notify HMRC that I have left the UK?

You should notify HMRC of your departure by completing the relevant self-assessment return for the year of departure and, where applicable, submitting form P85 to inform HMRC that you have left the UK. If you have ongoing UK-source income, you may also need to continue filing UK self-assessment returns as a non-resident. Current forms and guidance are available at gov.uk.

Does owning a UAE residence visa mean I am no longer UK tax resident?

No. A UAE residence visa does not, by itself, end UK tax residency. HMRC uses the Statutory Residence Test, which looks at factors including the number of days you spend in the UK, ties you maintain there such as accommodation or family connections, and the nature of your work. You need to meet the conditions of the SRT to be treated as non-UK resident.

Are UK pension payments taxable if I live in the UAE?

UK pension income received by non-UK residents may still be subject to UK tax depending on the type of pension and the terms of the UK-UAE double taxation agreement. The tax treatment of pension income is source-specific and depends on individual circumstances. You should check HMRC's guidance on non-resident taxation and, if necessary, seek professional advice.

Do I pay UK capital gains tax on assets sold while living in the UAE?

Non-UK residents are generally not subject to UK capital gains tax on most assets, but there are important exceptions, including UK residential property. HMRC has specific rules on the taxation of non-residents who dispose of UK property. You should review HMRC's guidance or consult a qualified adviser before disposing of any UK assets.

Who issues the UAE Tax Residency Certificate?

The UAE Tax Residency Certificate is issued by the Federal Tax Authority. Applications are submitted through the Federal Tax Authority's online portal at tax.gov.ae. The portal sets out current eligibility criteria, required documents, fees, and processing information.

What documents are typically needed to apply for a UAE Tax Residency Certificate?

The Federal Tax Authority sets the required documentation, which can include a valid UAE residence visa, proof of a UAE residential address, and evidence of physical presence in the UAE. The specific list of required documents is published on the Federal Tax Authority portal at tax.gov.ae and should be checked before applying, as requirements may be updated.

British Tax Residency in United Arab Emirates (2026)

This page is a high-level orientation for British expats thinking about tax residency in United Arab Emirates. It is general information only - tax rules differ by individual facts and change over time. Always check the official sources linked below and take advice from a tax adviser licensed in the relevant jurisdiction.

Not tax advice. Nothing on this page is personal tax advice. Tax rules change and depend on your individual circumstances. Consult a qualified tax adviser before acting.

Speak to an expat tax adviser

Tax residency rules in United Arab Emirates

The United Arab Emirates does not levy personal income tax on individuals. There is no federal income tax, capital gains tax, or wealth tax applied to individuals residing in the UAE. The UAE Federal Tax Authority oversees the country's tax framework, which currently centres on corporate tax and value added tax rather than personal taxation. British expats living and working in the UAE are therefore not subject to UAE personal income tax on their salaries, investment income, or savings held in the country. Tax residency in the UAE is a formal status that can be established by individuals who meet residence criteria set out under UAE law. The UAE introduced a domestic tax residency framework to provide individuals with a certificate of tax residency, which can be used to demonstrate UAE tax residence to foreign authorities, including His Majesty's Revenue and Customs (HMRC) in the United Kingdom. The Federal Tax Authority issues UAE Tax Residency Certificates to eligible applicants, including individuals who hold a valid UAE residence visa and can demonstrate sufficient physical presence and ties to the UAE. The criteria for obtaining a UAE Tax Residency Certificate for individuals are administered by the Federal Tax Authority. Applicants are generally required to hold a valid UAE residence visa, maintain a permanent place of residence in the UAE, and demonstrate that the UAE is their primary place of residence. Individuals should consult the Federal Tax Authority's official portal for current eligibility criteria, required documentation, and application procedures, as requirements can be updated.

Home-country obligations

British nationals who leave the United Kingdom to live in the UAE do not automatically cease to be UK tax residents. UK tax residency is determined by HMRC using the Statutory Residence Test (SRT), which was introduced in 2013 and applies tests based on time spent in the UK, ties to the UK, and other factors. British expats moving to the UAE must assess their position under the SRT carefully before assuming they are no longer UK tax resident. HMRC administers these rules and publishes detailed guidance on the SRT, which should be reviewed or discussed with a qualified UK tax adviser. British expats who remain UK tax resident while living in the UAE will continue to owe UK tax on their worldwide income and gains, regardless of where that income arises. Those who successfully establish non-UK residence under the SRT may still have UK tax obligations on certain UK-source income, such as rental income from UK property, UK pension income, or income from UK employment duties. HMRC's rules on the taxation of non-residents with UK-source income are detailed and source-specific. British expats should not assume that relocating to the UAE eliminates all UK tax obligations without first reviewing their individual circumstances with a qualified adviser. British nationals are also required to notify HMRC of their departure from the UK by completing the relevant self-assessment forms and, where applicable, form P85, which is used to claim a tax refund or notify HMRC that you have left the UK. Ongoing UK obligations, including self-assessment filing requirements, depend on whether a person has UK-source income or gains after leaving. Individuals should check current requirements directly with HMRC at gov.uk.

Double-taxation treaties

The United Kingdom and the United Arab Emirates have a double taxation agreement in force. This treaty is intended to prevent individuals and entities from being taxed twice on the same income by both countries. The treaty allocates taxing rights over various categories of income between the two countries and may provide relief in specific circumstances for British expats with income arising in both jurisdictions. The practical application of the UK-UAE double taxation agreement depends on the type of income involved and the individual's residence status under both countries' domestic rules. Because the UAE does not levy personal income tax, the treaty operates differently from treaties between two countries that both impose income tax. Its primary relevance for British expats is in supporting claims to HMRC that income is not taxable in the UK, or in resolving questions about where particular income should be taxed. The full text of the treaty and HMRC's guidance on its application are available on the gov.uk website. Individuals with complex cross-border income situations should seek advice from a tax adviser qualified in both UK and UAE tax matters.

Establishing tax residency in United Arab Emirates

Establishing UAE tax residency as a British expat involves two distinct processes: ceasing to be UK tax resident under HMRC's Statutory Residence Test, and obtaining formal documentation of UAE tax residence, typically in the form of a UAE Tax Residency Certificate issued by the Federal Tax Authority. To cease UK tax residence, British expats must meet the conditions of the Statutory Residence Test. This may involve limiting the number of days spent in the UK each tax year, severing or reducing UK ties such as available accommodation, family connections, or substantive UK work, and being able to demonstrate a clear and sustained break from UK residence. The specific thresholds and tie-counting rules under the SRT are published by HMRC and should be reviewed carefully, as they involve multiple interacting conditions. Individuals are strongly advised to seek guidance from a UK-qualified tax adviser before and after relocating. To obtain a UAE Tax Residency Certificate, eligible individuals must apply through the Federal Tax Authority's digital portal. Applicants are generally required to hold a valid UAE residence visa, provide evidence of a UAE address, and submit supporting documentation demonstrating their physical presence and connection to the UAE. The Federal Tax Authority sets out the required documents and application process on its official website at tax.gov.ae. Processing times and fees are set by the Federal Tax Authority and may be updated; applicants should check the portal for current information. The Tax Residency Certificate can then be presented to HMRC or other foreign tax authorities as evidence of UAE residence status.

Common pitfalls

A common area of confusion for British expats moving to the UAE is assuming that obtaining a UAE residence visa or Emirates ID is, on its own, sufficient to end UK tax residency. Under HMRC's Statutory Residence Test, UAE residence documentation alone does not determine UK tax status. The number of days spent in the UK, the nature of ties maintained in the UK, and other factors all affect whether an individual is considered UK tax resident in any given tax year. Another area to be aware of involves the timing of departure from the UK. The UK tax year runs from 6 April to 5 April. The point during a tax year at which an individual leaves the UK, and whether they qualify for split-year treatment, can affect their UK tax position for that year. HMRC's rules on split-year treatment are detailed and do not apply automatically; specific conditions must be met. British expats who depart mid-year should consider how split-year treatment interacts with their overall UK tax position. British expats with UK property should be aware that rental income from UK property remains subject to UK income tax even after an individual ceases to be UK tax resident. The Non-Resident Landlord Scheme, administered by HMRC, applies to non-UK residents receiving UK rental income. Similarly, UK pension income and certain other UK-source income streams may retain a UK tax connection after departure. Assuming that all income becomes tax-free upon moving to the UAE, without reviewing each income source individually, is an area that benefits from professional advice. Finally, some British expats are unaware that the UAE Tax Residency Certificate has a defined validity period and must be renewed. Holding an expired certificate may not be accepted as valid evidence of UAE tax residence by HMRC or other authorities. Applicants should track renewal dates and apply through the Federal Tax Authority's portal in good time.

Frequently asked questions

Does the UAE charge personal income tax on salaries earned by British expats?: No. The UAE does not impose personal income tax on individuals. Salaries, bonuses, and most other personal income earned in the UAE are not subject to UAE income tax. The UAE Federal Tax Authority oversees the country's tax system, which focuses on corporate tax and VAT rather than personal taxation.
Can I still owe UK tax after moving to the UAE?: Yes. Moving to the UAE does not automatically end your UK tax obligations. HMRC applies the Statutory Residence Test to determine whether you remain UK tax resident. Even if you successfully become non-UK resident, you may still owe UK tax on UK-source income such as rental income from UK property or certain pension payments. You should review your position with a qualified UK tax adviser.
What is the UAE Tax Residency Certificate and do I need one?: The UAE Tax Residency Certificate is an official document issued by the Federal Tax Authority confirming that an individual is tax resident in the UAE. It can be used to support claims to HMRC or other foreign tax authorities that you are resident in the UAE rather than your home country. It is particularly useful when relying on the UK-UAE double taxation agreement. Applications are made through the Federal Tax Authority portal at tax.gov.ae.
Is there a double taxation agreement between the UK and the UAE?: Yes, there is a double taxation agreement in force between the United Kingdom and the United Arab Emirates. The treaty is intended to prevent the same income from being taxed in both countries and allocates taxing rights over different categories of income. Full details are available through HMRC's guidance on tax treaties at gov.uk.
How do I notify HMRC that I have left the UK?: You should notify HMRC of your departure by completing the relevant self-assessment return for the year of departure and, where applicable, submitting form P85 to inform HMRC that you have left the UK. If you have ongoing UK-source income, you may also need to continue filing UK self-assessment returns as a non-resident. Current forms and guidance are available at gov.uk.
Does owning a UAE residence visa mean I am no longer UK tax resident?: No. A UAE residence visa does not, by itself, end UK tax residency. HMRC uses the Statutory Residence Test, which looks at factors including the number of days you spend in the UK, ties you maintain there such as accommodation or family connections, and the nature of your work. You need to meet the conditions of the SRT to be treated as non-UK resident.
Are UK pension payments taxable if I live in the UAE?: UK pension income received by non-UK residents may still be subject to UK tax depending on the type of pension and the terms of the UK-UAE double taxation agreement. The tax treatment of pension income is source-specific and depends on individual circumstances. You should check HMRC's guidance on non-resident taxation and, if necessary, seek professional advice.
Do I pay UK capital gains tax on assets sold while living in the UAE?: Non-UK residents are generally not subject to UK capital gains tax on most assets, but there are important exceptions, including UK residential property. HMRC has specific rules on the taxation of non-residents who dispose of UK property. You should review HMRC's guidance or consult a qualified adviser before disposing of any UK assets.
Who issues the UAE Tax Residency Certificate?: The UAE Tax Residency Certificate is issued by the Federal Tax Authority. Applications are submitted through the Federal Tax Authority's online portal at tax.gov.ae. The portal sets out current eligibility criteria, required documents, fees, and processing information.
What documents are typically needed to apply for a UAE Tax Residency Certificate?: The Federal Tax Authority sets the required documentation, which can include a valid UAE residence visa, proof of a UAE residential address, and evidence of physical presence in the UAE. The specific list of required documents is published on the Federal Tax Authority portal at tax.gov.ae and should be checked before applying, as requirements may be updated.

Official sources

Always verify current rules with primary sources.

Tax residency in United Arab Emirates for British expats