Dominican Republic vs United Arab Emirates

27%

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).*

120 days after fiscal year-end

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.

120 days after fiscal year-end

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, on the 15th of each month

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

10/0/0

0%

10/10/27

0%

18

5

Capital gains are subject to the standard 27% CIT rate

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.

25.60%

24.15%