Global Tax Comparison

Pick two countries. See the tax picture side by side. Income, gains, corporate, inheritance, residence rules, and the gotchas that matter when you move.

Headline rates for individuals as of 2026. Not tax advice.

United KingdomWorldwide
UAE (Dubai)Territorial
United Kingdom
UAE (Dubai)
Income tax
20% / 40% / 45% (additional rate above £125,140)
0%
Capital gains
18% (residential property 24%) / 24% higher rate
0%
Corporate tax
25% (19% small profits rate below £50k)
9% on profits above AED 375,000 (0% in qualifying free zones on qualifying income)
Dividend tax
8.75% / 33.75% / 39.35% above £1,000 allowance
0%
Wealth tax
None
None
Inheritance / estate
40% above £325,000 nil-rate band
None (Sharia succession rules apply by default to Muslim residents; DIFC Wills Centre available)
VAT / GST
20% standard
5% VAT
How residence is decided
United Kingdom

Statutory Residence Test: day count (183 automatic, 16-182 depends on ties) plus 4 UK ties

UAE (Dubai)

Tax residency certificate: 183 days presence, or permanent place of residence + centre of financial/personal interests. Visa alone is not sufficient.

Exit provisions
United Kingdom

No formal exit tax. Temporary Non-Residence rules: CGT on assets sold within 5 years of departure can be clawed back on return. Split-year treatment available in year of departure.

UAE (Dubai)

N/A (no income tax to exit from)

The gotcha
United Kingdom

The SRT ties test can keep you UK-resident even below 183 days if you retain a home, family, or work ties. Selling or renting out your UK property before departure is often essential.

UAE (Dubai)

Zero income tax is real, but the corporate tax since 2023 catches business income above AED 375k. And a UAE visa does not make you tax-resident in the UAE. You must satisfy their residence test independently.

Rates are the starting point, not the answer

How tax works when you move depends on departure rules, treaty networks, and the timing of your transition. Our qualification review maps the real position for your situation.

Check your eligibility

This tool shows headline tax rates and rules as of 2026 for general comparison. It does not constitute tax advice. Tax outcomes depend on your specific circumstances, domicile, treaty entitlements, and the timing of your move. Always take qualified professional advice before acting on any information presented here.

Global Tax Comparison Tool | The Citizenship Concierge