Corporate Tax Comparison

United Arab Emirates vs Estonia

Compare United Arab Emirates and Estonia corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Published — United Arab Emirates: 2/14/2024 · Estonia: 2/14/2024 · Time of Update — United Arab Emirates: 9/23/2026 · Estonia: 9/29/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

United Arab Emirates

Estonia

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — United Arab Emirates: 2/14/2024 · Estonia: 2/14/2024 · Time of Update — United Arab Emirates: 9/23/2026 · Estonia: 9/29/2026

Corporate Income Tax (CIT)

United Arab Emirates

Estonia

General CIT Rate:

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).*

General CIT Rate:

Estonia does not tax retained earnings. Distributed profits are taxed at 22% (22/78 of the net distribution) since 1 January 2025.

CIT Return Due Date:

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.

CIT Return Due Date:

Corporate income tax is assessed and declared monthly.

CIT Payment Due Date:

According to the UAE CT law, all taxable persons must pay corporate tax within nine months after the end of the relevant tax period.

CIT Payment Due Date:

CIT on distributed profits is payable upon distribution.

CIT Estimated Payment Due Date:

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

CIT Estimated Payment Due Date:

Not applicable as tax is only due on distribution.

Withholding Tax (WHT)

United Arab Emirates

Estonia

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0-22/0-22

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/10

Value-Added Tax (VAT)

United Arab Emirates

Estonia

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

United Arab Emirates

Estonia

General Capital Gain Tax 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.

General Capital Gain Tax Rate:

Estonia does not have a separate capital gains tax; gains are taxed as regular income at the corporate rate when distributed.

Effective Tax Rate (ETR)

United Arab Emirates

Estonia

Composite Effective Average Tax Rate:

18.7%

Composite Effective Marginal Tax Rate:

0.0%

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