United Arab Emirates vs Belize

The standard corporate income tax rate in the UAE is set at 9% on taxable income above AED 375,000.

The corporate income tax rate is set at 0% for taxable income not exceeding 375,000 UAE dirham (AED) or qualifying income of a Qualifying Free Zone Person (QFZP).*

Companies in the oil industry: Subject to 25% income tax.
Most other businesses: Primarily subject to Business Tax levied on gross revenue / gross income, with common rates such as:

Other trading or businesses: 1.75%
Real estate income (rent, royalties, premiums, etc.): 3%
Professional / occupational income: 6%
Income from commissions, royalties, dividends, etc.: 15%
Financial institutions: 15%

According to the UAE CT law, all taxable persons must submit the company tax return within nine months after the end of the relevant tax period.

Annual tax returns must be filed by March 31 of the subsequent tax year.

According to the UAE CT law, all taxable persons must pay corporate tax within nine months after the end of the relevant tax period.

Monthly business tax payments must be filed by the 15th day of each month, covering receipts for the previous month.

According to the UAE CT law, there is no need to estimate/prepay taxes.

Estimated tax payments follow the same monthly schedule as business tax payments.

0%

15/NA/NA

0%

15/15/0

5

12.5%

Individuals: Generally, there is no personal capital gains tax, as the UAE does not levy personal income tax.

Companies: Capital gains are generally treated under corporate tax rules and typically fall within the scope of corporate tax, unless special rules such as the participation exemption or QFZP (Qualifying Free Zone Person) apply.

N/A

25%

25%