Europe
Malta IP Box Regime
95% deduction yields effective 1.75% rate when nexus ratio is 1
Indefinite · Foreign income partly exempt
Middle East
UAE Zero Personal Income Tax
UAE offers zero personal income tax on all income sources. A 9% corporate tax was introduced in 2023, but individuals pay no tax on employment, investment, or passive income.
Regime overview
- Status
- Active
- Type
- Default favorable
- Duration
- Indefinite
- Highlight
- No personal income tax on any income source
Tax situation
Zero Personal Income Tax
- Eligibility
- Residency
- Duration
- Indefinite
- Income Tax
- None
- Foreign Income
- Exempt
- Capital Gains
- None
- Dividends
- None
- Wealth Tax
- None
- Inheritance Tax
- None
| Tax Type | Zero Personal Income Tax |
|---|---|
| Eligibility | Residency |
| Duration | Indefinite |
| Income Tax | None |
| Foreign Income | Exempt |
| Capital Gains | None |
| Dividends | None |
| Wealth Tax | None |
| Inheritance Tax | None |
Key benefits
No personal income tax on employment, investment, or any personal income
No capital gains, dividend, wealth, or inheritance taxes for individuals
Free zone entities can qualify for 0% corporate tax on qualifying income
Migration pathways
Interested in Zero Personal Income Tax?
Our tax advisors can help you evaluate eligibility requirements and optimize your tax position under this regime.
Schedule consultationOther tax regimes
Europe
Slovakia Patent Box Regime
50% exemption roughly halves corporate tax on qualifying IP income
Indefinite · Foreign income partly exempt
Europe
United Kingdom Patent Box Regime
Qualifying patent profits taxed at effective 10% corporation tax
Indefinite · Worldwide taxation
Europe
Lithuania IP Box Regime
A reduced 7% corporate income tax rate can apply to taxable profits from the commercial exploitation of qualifying IP, materially below Lithuania's standard CIT rate
Indefinite · Worldwide taxation
Expert guidance
Optimize your tax position
Our advisors help you evaluate tax regimes, understand eligibility, and structure your move for maximum tax efficiency.
Schedule consultation