The employment visa allows foreign nationals to legally work and reside in the UAE under the terms of a contract with a local employer.

Umm Al Quwain

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Since January 1, 2018, the UAE has implemented a VAT rate of 5%, which applies to most goods and services and is charged to companies operating within the country, except for those registered in designated zones.
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A Designated Zone is a territory within a free zone that is treated as outside the UAE for tax purposes, allowing goods to be exempt from taxation, provided certain criteria are met. The main taxation rules in Designated Zones are as follows:
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The Designated Zones are listed in the Cabinet Decision to Federal Decree-Law No. (8) of 2017 on Value Added Tax (VAT).
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Goods moved between or within Designated Zones are not subject to tax.
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The export and import of goods between a Designated Zone and a foreign company are also not subject to tax.
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For local companies and those registered in Non-Designated Zones (free zones not included in the Designated Zones list), the standard tax rules set forth in the Federal Decree-Law on VAT apply.
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Companies with an annual turnover exceeding AED 375,000 are required to register with the Federal Tax Authority (FTA) as VAT taxpayers.
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Companies with a turnover between AED 187,500 and AED 375,000 may register on a voluntary basis.
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Companies can offset VAT paid on purchases of goods and services (input VAT) against the VAT they collect on sales (output VAT), shifting the tax burden to the final consumer.
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Some goods and services may be exempt from VAT or taxed at a 0% rate, such as international transportation, educational, and medical services.
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Value Added Tax (VAT)

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As of June 1, 2023, the UAE has introduced a corporate tax at a rate of 9%, levied on the taxable net profit of companies with income exceeding AED 375,000.
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A 0% rate is applied to taxable income not exceeding AED 375,000.
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Charitable, non-profit organizations and medical institutions are fully exempt from corporate tax.
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Corporate Tax

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Since October 1, 2017, the UAE has introduced an excise tax aimed at reducing the consumption of harmful products and funding healthcare initiatives. The tax applies to alcohol, tobacco products, and beverages containing added sugar, including energy drinks and carbonated beverages.Excise tax rates vary depending on the product category:
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50% on carbonated drinks (excluding mineral water)
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100% on tobacco products
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100% on energy drinks
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100% on electronic smoking devices and liquids used for them
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50% on products containing added sugar or sweeteners.
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Companies dealing with excise goods must register with the Federal Tax Authority (FTA), submit monthly declarations, and maintain records. Excise tax is paid upon the import, production, or release of goods for consumption in the UAE.
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Excise Tax

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Custom duties in the UAE are applied to most imported goods at a standard rate of 5% of the cost, insurance, and freight (CIF). Exceptions include certain categories of goods, such as medicines and food products, which may be exempt from duties or subject to a reduced rate.
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Goods imported into UAE free zones are generally not subject to customs duties as long as they remain within these zones. However, when such goods are transferred to the UAE mainland, standard duties apply.
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Customs Duties

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In the UAE, personal income is not subject to taxation.
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UAE citizens and residents are exempt from paying taxes on their personal income, including salaries, interest, dividends, inheritances, gifts, luxury goods, and capital gains.
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Personal Income Tax

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<li>Individual emirates may impose specific local taxes and fees in line with their economic and social needs. These taxes and fees are aimed at supporting public services and implementing infrastructure projects.</li>
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Local Taxes and Fees

Must not violate the country laws or contain words that are obscene, indecent or generally offensive

Must not contain the names of Allah, Buddha or God, or any other religious terminology

Must not infringe any third party's intellectual property rights

Must not be identical or similar to local/global brands or registered trademarks

Must not contain geographical names, such as the names of emirates, cities, countries and other landmarks

Must not contain the names of local/international religious, political or governmental organizations

Must correspond to the company’s business activities

UAQ FTZ (Umm Al Quwain Free Trade Zone) is a free economic zone (free zone) established in 1986 in the Emirate of Umm Al Quwain, UAE. Over the decades, UAQ FTZ has solidified its position as a dynamic and reliable hub for business, attracting companies from various industries and playing a key role in the economic development of the region.
The free zone offers a wide range of infrastructure solutions, including modern office spaces, warehouse facilities, and industrial zones. These resources are ideally suited for businesses in sectors such as trade, professional services, logistics, manufacturing, and e-commerce. Businesses registered in UAQ FTZ are permitted to operate both within the free zone and beyond the UAE.
UAQ FTZ issues the following types of business licenses:
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<li>Commercial (wholesale and retail trade)</li>
<li>Service (provision of services)</li>
<li>Industrial (manufacturing)</li>
<li>Freelance</li>
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Strategically located near key transport routes and ports, UAQ FTZ provides easy access to vital regional markets. The free zone ensures equal opportunities for startups, small and medium-sized enterprises, and large corporations, creating an environment conducive to growth, innovation, and the strengthening of business positions within the region.

Obtaining Employment VisaBasis: Employment in the company registered in the UAQ FTZ

Independently

What you get

Independently

Suitable for

What you get

With Chat Support

Suitable for

What you get

Expert Support

Obtaining Employment Visa.css-4ynzgj{font-size:18px;font-weight:600;line-height:110%;margin-top:15px;display:block;}Basis: Employment in the company registered in the UAQ FTZ

Independently

What you get

Independently

Suitable for

What you get

With Chat Support

Suitable for

What you get

Expert Support

Obtaining Employment VisaBasis: Employment in the company registered in the UAQ FTZ