Field notes

UAE

3 field notes on UAE.

Latest

6 Nov 2026

Countries with no capital gains tax in 2026: six compared

The UAE, Monaco, Singapore, Hong Kong, Switzerland and Malaysia charge a resident individual 0% on private investment gains. Each one draws the line at trading, business assets or property, and two tax property.

Wealth assets, Residency, UAE, Singapore, Hong Kong, Switzerland

Earlier notes

2 Sept 2026

The 183-day rule is four different rules: UK, Spain, UAE and US compared

Everyone quotes 183 days. Almost nobody checks which year the count runs over, whether a partial day counts, or whether you can be resident with far fewer days. Four countries, four different tests.

Residency, UK, Spain, UAE, United States

2 Sept 2026

UAE corporate tax: Small Business Relief now runs to 2029, and what it does not cover

Ministerial Decision No. 131 of 2026 extends Small Business Relief by three years. Revenue up to AED 3 million means no taxable income for the period, but the election has costs, and Qualifying Free Zone Persons are outside it entirely.

UAE, Corporate tax, Regime