Other Considerations

• About Abu Dhabi
  • Doing Business in Abu Dhabi
  • Living in Abu Dhabi
  • Culture and Heritage
  • Comparative Living Costs
  • Other Considerations
• Abu Dhabi Economic Vision 2030
• Regional Market Opportunities

UAE double-tax avoidance agreements

The UAE benefits from an extensive list of tax treaty avoidance agreements and has signed tax treaties with more than 52 trade partners, as of July 2010. They include:

Algeria, Armenia, Austria, Bangladesh, Belgium, Belarus, Bosnia, Bulgaria, Canada, China, Czech Republic, Egypt, Finland, France, Germany, Greece, Hong Kong, India, Indonesia, Ireland, Italy, Japan, Jordan, Korea, Lebanon, Luxembourg, Malaysia, Malta, Mongolia, Morocco, Mozambique, the Netherlands, New Zealand, Pakistan, Philippines, Poland, Romania, Seychelles, Singapore, Spain, Sri Lanka, Sudan, Syria, Tajikistan, Thailand, Tunisia, Turkey, Turkmenistan, Ukraine, Venezuela and Yemen.

Visas

The UAE authorities have taken many steps to make the visa process as straightforward as possible. Apart from the fact that citizens of 38 countries (GCC nationals plus nationals of listed countries, see below) do not require visas prior to arrival at a UAE airport, there are efficient systems in place to facilitate visitors not from one of the 38 exempt countries. If you are coming to work in the UAE, you will be required to have a visa that can only be obtained on your behalf by your employer or sponsor

National citizens of the following countries: United Kingdom (with the right of abode in the UK), France, Italy, Germany, the Netherlands, Belgium, Luxembourg, Switzerland, Austria, Sweden, Norway, Denmark, Portugal, Ireland, Greece, Finland, Spain, Monaco, the Vatican, Iceland, Andorra, San Marino, Liechtenstein, United States, Australia, New Zealand, Japan, Brunei, Singapore, Malaysia, South Korea and holders of Hong Kong SAR passports will be granted a free-of-charge visa for a single visit upon arrival in the UAE. Note that this list can vary, so check with your local UAE embassy or consulate, or your airline.

Paid Public Holidays

Yas Island, Abu Dhabi 

Each worker shall be entitled to leave with full pay on the following occasions:

• New Year’s Day (Hijrah): one day
• New Year’s Day (Gregorian): one day
• Eid al Fitr: two days
• Eid al Adha and eve of the holiday: three days
• Birthday of Prophet Mohammed: one day
• Al Isra Wa Al Mi’raj: one day
• National Day: one day

Customs

Customs clearance in the UAE is fast and efficient. No customs duties are applied to personal belongings. However, since the UAE is an Islamic country, religious propaganda, and potentially offensive printed matter, CDs, videos and films should not be brought into the country. All personal imports of such materials are checked at customs. Since strict copyright laws are enforced in the UAE, pirated videos and audiotapes or illegal computer software will be confiscated.

Needless to say controlled substances such as cannabis, opium, etc., are banned and the penalties for handling these drugs are severe. If a blood test for illegal drug usage proves positive, the individual can be charged with a criminal offence – even if the drug was used before arrival in the UAE. The importation of firearms and dangerous weapons is also restricted.

Special Economic Zones

Specialised economic zones in Abu Dhabi, including Masdar City, are exempt from the required 51% national equity for an LLC, allowing 100% foreign ownership, as well as 100% repatriation of profits and capital, zero percent income tax, and 100% import and export tax exemptions.

Trademark, Patents and Copyright

The UAE has existing laws that protect against infringement of intellectual property, as well as patents and trademark. The country is also a member of international bodies, treaties and conventions that protect the same, namely, World Intellectual Property Organization (WIPO), World Trade Organization, Paris Convention, Patent Cooperation Treaty (PCT), WIPO Copyright Treaty, WIPO Performances and Phonograms Treaty (WPPT) and the Rome Convention.