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Capital gains tax is a levy imposed on the profit earned from the sale of assets such as real estate, shares, or businesses. While the UAE does not impose a federal capital gains tax, there may be exceptions for businesses operating in financial free zones like DIFC and ADGM, where international tax principles may apply. Additionally, companies subject to Corporate Tax (introduced in 2023 under Federal Decree-Law No. 47 of 2022) may be required to pay taxes on gains arising from the sale of certain assets. Foreign investors should also consider potential capital gains taxation in their home countries when disposing of UAE assets.
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About ATB Legal
ATB Legal is a full-service legal consultancy in the UAE providing services in dispute resolution (DIFC Courts, ADGM Courts, mainland litigation management and Arbitrations), corporate and commercial matters, IP, business set up and UAE taxation. We also have a personal law department providing advice on marriage, divorce and wills & estate planning for expats.
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