Tax calculator: compare Spain and the UAE
The tax you pay today on your profit, compared with what you would pay in the UAE, under the 2026 rules and their official sources. If your case does not allow a reliable figure, we tell you what decides it and will review your case based on your answers.
Compare your current tax burden with the UAE
Pending validationEstimate based on 2026 tax rules, still pending validation.
An indicative estimate, not tax advice. It compares tax and social security contributions on profit: the licence, visas and accounting in the UAE are calculated separately.
How the tool calculates
On your annual profit, under the 2026 tax rules. Turnover only decides which thresholds apply.
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What it asks you
Where you pay tax today and, if it is in Spain, how you work (self-employed or through a company), your region, your annual profit after expenses and your turnover; last year's turnover too, but only when it decides your regime. With a company, how you pay yourself, whether you work in or manage it and whether you control it. Tax is calculated on profit: turnover only decides which thresholds apply. It also asks how you plan to operate in the UAE, whether you will move your tax residency and whether you will keep carrying on your business from Spain.
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Spain, self-employed
Social security contributions use the minimum base of the bracket set by your computable earnings, at 31.5% for twelve months: your net earnings for income tax plus your own contributions, less 7% of generic expenses. They are shown separately: they are not a tax. Spanish personal income tax (IRPF) is charged on profit less those contributions and, if your turnover last year was up to EUR 600,000, less 5% for hard-to-justify expenses (up to EUR 2,000), which also count towards the bracket. It adds the state scale and your region's scale, and each part deducts the tax on its personal allowance (EUR 5,550 in the state part): the allowance is not deducted from the base.
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Spain, through a company
Spanish corporation tax (Impuesto sobre Sociedades) is charged on profit at the rate that applies: 15% if the company is newly incorporated; 19% up to EUR 50,000 and 21% on the rest if its turnover last year was below EUR 1,000,000; 23% if it was below EUR 10,000,000; and 25% otherwise. What is left is paid out as dividends, which are taxed in IRPF on their own scale (from 19% to 30%). If you pay yourself a salary, its IRPF is added. If you work in or manage the company and control it, you contribute as a working controlling shareholder: your bracket is set by your salary and, if you hold at least 33% of the capital (or 25% as a director), by your dividends, less 3%, and the base is never below EUR 1,424.40 a month. If it is not known how you contribute, with everything paid as dividends those contributions are shown as pending, outside the total, and with a salary there is no figure.
- 04
The UAE
The same profit, converted into dirhams at the reference rate (1 EUR = AED 4.10). Through a company, Corporate Tax is 0% up to AED 375,000 (EUR 91,463.41) and 9% on the excess. As an individual with a licence, you only pay it if your turnover for the calendar year exceeds AED 1,000,000 (EUR 243,902.44). If revenue does not exceed AED 3,000,000, Small Business Relief, which has to be elected for each tax period and never applies automatically, appears as another possible figure, outside the total. There is no personal income tax.
- 05
The estimated difference
Spain minus the UAE, per year, in AED and in the currency you choose, with its direction stated: it says whether the estimated tax burden in the UAE is lower or higher. This is a tax-only difference, not a net result: it does not include the licence, visas, accounting or the cost of living in the UAE.
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When it gives no figure
If you pay tax in the UK, the US or another country, if you already live in the UAE, if you are not moving your residency, if your case has its own rules, if you do not give your region or we do not yet calculate its scale, if you pay yourself a salary and it is not known how you contribute as a shareholder, or if the profit is missing, there is no figure: it tells you what decides it and we will review your case based on your answers. “I do not know” never counts as zero.
An example: self-employed with EUR 60,000 of profit
Invoices EUR 90,000 a year, moves their residency and starts working in the UAE as an individual with a licence. Their region: Community of Madrid.
Spain, self-employed
- Self-employed social security contributions
- AED 26,843.03, EUR 6,547.08
- Spanish income tax (IRPF)
- AED 53,161.16, EUR 12,966.14
- Total in Spain32.52% of profit
- AED 80,004.19, EUR 19,513.22
UAE, individual with a licence
- UAE Corporate Tax
- AED 0, EUR 0.00
- Personal income tax
- AED 0, EUR 0.00
- Total in the UAE0% of profit
- AED 0, EUR 0.00
With these figures, the estimated tax burden in the UAE is AED 80,004.19 / EUR 19,513.22 a year lower than in Spain.
This is a tax-only difference, not a net result: it does not include the licence, visas, accounting or the cost of living in the UAE.
This is the calculation the tool makes with those figures, with the parameters still pending validation.
Assumptions and limits
What the tool takes for granted and what it leaves out. Each result also shows the assumptions for your case.
It assumes
- That you stop being tax resident in Spain: this depends on the days you spend there, where your economic interests are and your family circumstances. If you answer that you are not moving your residency, there is no comparison: you would still be taxed in Spain on your worldwide income.
- That you do not carry on your business from Spain. Having clients in Spain does not by itself create a permanent establishment; if you keep working there, it warns you that there may be one.
- That the profit is for a full year, after expenses and before tax: if self-employed, before your contributions; through a company, before your salary as a shareholder.
- That you make the same profit in the UAE, converted into dirhams at an indicative commercial reference exchange rate, not an official rate, of AED 4.10 per euro.
- Through a company, that it pays out as dividends everything left after corporation tax. If you do not say how you pay yourself, everything as dividends.
- That you are taxed under the common Spanish rules, not in the Basque Country or Navarre, and that you do not live in Ceuta, Melilla or La Palma. If that is not the case, there is no figure: we will review your case based on your answers.
- That you contribute on the minimum base of the bracket set by your earnings and, as a working controlling shareholder, never on less than EUR 1,424.40 a month. With a higher base, contributions go up.
- That last year's turnover equals this year's, unless this year's exceeds the limit for your regime: then we ask you for it.
- That Small Business Relief, if it is available to you, is something you elect for each tax period: the tool never applies it automatically. A resident individual can also elect it, as the Federal Tax Authority states.
It does not take into account
- Increases in the personal allowance for age, allowances for children, dependent relatives or disability, or IRPF reductions and tax credits, state or regional: only the general allowance, EUR 5,550 in the state part and your region's own in the regional part. Nor the reduction for low business earnings.
- Regional scales we do not calculate yet (Canary Islands): with them we do not give a figure, and we will review your case based on your answers.
- The general employee scheme: if you work in or manage your company without controlling it, your contributions are not calculated. With everything paid as dividends they are shown as a pending item, outside the total; with a salary, we do not give a figure.
- Tax adjustments, losses brought forward, reserves or credits in Spanish corporation tax or in Corporate Tax, nor the case of an asset-holding company.
- The possible exit tax on shares or holdings when you leave Spain (Article 95 bis of the Spanish Personal Income Tax Act).
- The double taxation agreement between Spain and the UAE: living in the UAE does not give access to it on its own, because its Article 4 also requires UAE nationality.
- Spanish VAT (IVA), UAE VAT and the other taxes that are not charged on profit.
- Free zone regimes: they depend on requirements that a form cannot check, and they are reviewed separately.
- What the structure in the UAE costs: licence, visas, accounting and cost of living. The licence, visas and accounting have their own calculators, linked at the end of this page.
This is not tax advice: the real figure depends on your tax residency, your structure and your activity, and can only be determined by reviewing your case.
The United Kingdom, the United States and other cases
When the Spanish calculation does not apply, we do not give a figure that would not be reliable: we ask you what decides it and will review your case based on your answers.
Your case in the UK
For the UK we do not give a figure: it depends on your residence under UK rules, on your company and on any income that continues to arise in the UK. These are the points that decide it.
What decides your case
- Whether you remain UK resident is decided by the Statutory Residence Test, which looks at the days you spend in the UK and the ties you keep there. For someone leaving, spending more midnights in the UK than in any other country also counts as a tie. Statutory Residence Test (HMRC, RDR3) (opens in a new tab)
- The temporary non-residence rule does not depend only on returning within five years: it also requires that you had sole UK residence, or a qualifying split year, in at least 4 of the 7 tax years before the year you left. If all its conditions are met, certain income and gains you receive while you are away can be taxed in the UK when you come back. HMRC manual RFIG21510 (temporary non-residence) (opens in a new tab)
- Subject to certain exceptions, such as one arising under a double taxation agreement, a company incorporated in the UK remains UK resident even if you move, so its profits remain subject to UK Corporation Tax. Corporation Tax Act 2009, s. 14 (HMRC, INTM120040) (opens in a new tab)
- Income that continues to arise in the UK (rental income, pensions, employment income or dividends from your company) may still be taxed there after you stop being resident.
What we ask you
- How do you work in the UK today?
- How many days a year will you spend in the UK?
- What ties will you keep with the UK?
- Will your company remain incorporated in the UK?
- What income will you continue to receive from the UK?
- How do you pay yourself today?
- Have you been UK resident in at least 4 of the last 7 tax years?
- Do you expect to return to the UK within five years?
Your case in the US
For the US we do not give a figure: it depends on your citizenship or green card, your state of residence and your business structure. These are the points that decide it.
What decides your case
- As a US citizen you are taxed by the US on your worldwide income, wherever you live.
- A green card holder remains a US tax resident until the green card is formally given up. IRS, green card test (opens in a new tab)
- Giving up citizenship or a long-term green card can trigger the expatriation tax (section 877A). Internal Revenue Code, section 877A (IRS) (opens in a new tab)
- Each state sets its own tax residency rules, so it needs checking whether you stop being resident in yours.
- If you hold companies outside the US, the controlled foreign corporation rules can bring their profits into US tax even if they are not distributed.
- The US has no general income tax treaty with the UAE: the UAE does not appear on the IRS official list of US income tax treaties. IRS, United States income tax treaties A to Z (opens in a new tab)
What we ask you
- What is your status in the US?
- Which state do you live in?
- What structure do you trade through?
- What kind of income do you earn?
- Are you planning to give up your citizenship or green card?
Other cases without a figure
- Your country needs its own analysisThis calculator only covers Spanish rules. We will review your case based on what you tell us about your country.
- You already live in the UAE: there is nothing to compareIf you are already tax resident in the UAE, this comparison does not apply: you are taxed there already. We will review your case based on your current structure.
- Without moving your tax residency there is nothing to compareIf you remain Spanish tax resident, Spain keeps taxing everything you earn, including in the UAE. We will review your case based on your answers.
- The Basque Country and Navarre have their own tax systemThis calculation uses the common Spanish rules and does not work for the foral regime. We will review your case under your territory's rules.
- Ceuta and Melilla have their own tax rulesThe general calculation does not cover the income tax rules for income earned in Ceuta and Melilla. We will review your case based on your answers.
- La Palma has its own income tax credit in 2026In 2026, residents of the island of La Palma can claim the same income tax credit as income earned in Ceuta and Melilla. The general calculation does not include it, so we do not give a figure: we will review your case based on your answers.
- Your region decides part of your income taxSpanish income tax has a state part and a regional part, and each region has its own scale and may have its own personal allowance. Without knowing where you live we do not give a figure: we will review your case based on your answers.
- We do not yet calculate your region's scale (Canary Islands)This calculator applies the regional income tax scale of the regions we have been able to check for this tax year in their official sources. Yours is not one of them yet, so we do not give a figure: we will review your case based on your answers.
- Your contributions as a shareholder depend on your social security statusIf you work in or manage your company and have effective control of it, you contribute as a working controlling shareholder; without that control, if you are paid for your work in it, under the general employee scheme, which this calculation does not cover. As you pay yourself a salary, those contributions also change the income tax on your salary: without knowing which applies to you we do not give a figure. We will review your case based on your answers.
- Free zone: it depends on whether the company qualifiesHow a free zone company is taxed depends on conditions a form cannot check. We will review your case based on your answers.
- We need your profit to calculateWithout your profit we do not give a figure. We will review your case based on what you tell us about your income and expenses.
We do not give a figure that would not be reliable. Leave your details and we will review your case: if you need a personalised tax analysis, we will propose the scope and fees.
Sources and review
The rules behind each rate, bracket and threshold, on the website of the body that publishes them.
Spain, in the calculation
- Self-employed contribution brackets and minimum basesTables of Royal Decree-Law 13/2022 for 2025, extended by Article 3.4 of Royal Decree-Law 3/2026; Order PJC/297/2026, Article 18.1BOE (opens in a new tab)
- Self-employed contribution rateOrder PJC/297/2026, Articles 18 and 37BOE (opens in a new tab)
- Earnings that set the contribution bracketArticle 308.1.c) LGSS (Spanish General Social Security Act), rule 1: net earnings for income tax plus the owner's own contributions; Spanish Tax Agency (AEAT): box 0224 (“Rendimiento neto”) plus box 0186 (the owner's contributions)Spanish Tax Agency (opens in a new tab)
- Generic expenses deducted from self-employed earningsArticle 308.1.c) LGSS, rule 2: a 7% generic expense deduction on computable earningsBOE (opens in a new tab)
- Generic expenses for a working controlling shareholderArticle 308.1.c) LGSS, rule 2: 3% for the self-employed under Article 305.2.b) and e) (90 days registered in the period are enough)BOE (opens in a new tab)
- Dividends that count towards a working controlling shareholder's contributionsArticle 308.1.c) LGSS, rule 1: for the self-employed under Article 305.2.b), their employment income from the company counts, and the gross income from their shareholding if they hold at least 33% of the capital, or 25% as a directorBOE (opens in a new tab)
- Minimum base for a working controlling shareholderArticle 308.1.a), rule 4, LGSS: the self-employed under Article 305.2.b) and e) cannot contribute on less than the minimum base of group 7 of the General Scheme; Order PJC/297/2026, Article 3 (groups 4 to 7: €1,424.40 a month) and Article 18.4BOE (opens in a new tab)
- State IRPF scaleArticle 63.1 LIRPF (Spanish Personal Income Tax Act)Spanish Tax Agency (opens in a new tab)
- Regional scale and allowance: AndalusiaAndalusian Law 5/2021 on Ceded Taxes, Article 23 (scale) and Article 23 bis (allowance)Spanish Tax Agency (opens in a new tab)
- Regional scale and allowance: AragonConsolidated text on ceded taxes of Aragon (Legislative Decree 1/2005), Article 110-1Spanish Tax Agency (opens in a new tab)
- Regional scale and allowance: AsturiasConsolidated text on ceded taxes of Asturias (Legislative Decree 2/2014), Article 2 (scale, as worded by Law 3/2025) and Article 2 bis (allowance)Spanish Tax Agency (opens in a new tab)
- Regional scale and allowance: Balearic IslandsConsolidated text on ceded taxes of the Balearic Islands (Legislative Decree 1/2014), Article 1 (scale) and Article 2 (allowances)Spanish Tax Agency (opens in a new tab)
- Regional scale and allowance: CantabriaConsolidated text of the Cantabria Tax Measures Law (Legislative Decree 62/2008), Article 1Spanish Tax Agency (opens in a new tab)
- Regional scale and allowance: Castilla-La ManchaCastilla-La Mancha Law 8/2013 on Tax Measures, Article 13 bisSpanish Tax Agency (opens in a new tab)
- Regional scale and allowance: Castile and LeónConsolidated text on own and ceded taxes of Castile and León (Legislative Decree 1/2013), Article 1 (scale) and Article 1 bis (allowance, the same as the state one)Spanish Tax Agency (opens in a new tab)
- Regional scale and allowance: CataloniaBook six of the Catalan Tax Code (Legislative Decree 1/2024), Article 611-1 (scale) and Article 611-2 (allowance, the same as the state one)Spanish Tax Agency (opens in a new tab)
- Regional scale and allowance: ExtremaduraConsolidated text on ceded taxes of Extremadura (Legislative Decree 1/2018), Article 1, as worded by Law 2/2026 of 3 August, effective from 1 January 2026Spanish Ministry of Finance (opens in a new tab)
- Regional scale and allowance: GaliciaConsolidated text on ceded taxes of Galicia (Legislative Decree 1/2011), Article 4 (scale) and Article 4 bis (allowance)Spanish Tax Agency (opens in a new tab)
- Regional scale and allowance: La RiojaLa Rioja Law 10/2017, Article 31 (scale, as worded by Law 13/2023)Spanish Tax Agency (opens in a new tab)
- Regional scale and allowance: Community of MadridConsolidated text on ceded taxes of the Community of Madrid (Legislative Decree 1/2010), Article 1 (scale) and Article 2 (allowance)Spanish Tax Agency (opens in a new tab)
- Regional scale and allowance: Region of MurciaConsolidated text on ceded taxes of the Region of Murcia (Legislative Decree 1/2010), Article 2Spanish Tax Agency (opens in a new tab)
- Regional scale and allowance: Valencian CommunityValencian Law 13/1997, as worded by Law 5/2026 of 31 July (2026 scale, effective from 1 January 2026), and Article 2 bis (allowance)Spanish Ministry of Finance (opens in a new tab)
- IRPF personal allowanceArticles 56.2, 57 and 61 of the Spanish Personal Income Tax ActSpanish Tax Agency (opens in a new tab)
- Hard-to-justify expenses and their turnover limitSimplified direct assessment (AEAT): 5% of positive net earnings, excluding this item, up to €2,000 a year. In Ceuta, 10% in 2026Spanish Tax Agency (opens in a new tab)
- IRPF scale for dividends, state partArticle 66.1 LIRPF (15% band since 2025, under Law 7/2024)Spanish Tax Agency (opens in a new tab)
- IRPF scale for dividends, regional partArticle 76 LIRPF: the same for every regionSpanish Tax Agency (opens in a new tab)
- Standard rate of Spanish corporation taxArticle 29.1 LIS (Spanish Corporation Tax Act)Spanish Tax Agency (opens in a new tab)
- Micro-company and small company ratesTransitional Provision 44 LIS, tax periods starting in 2026Spanish Tax Agency (opens in a new tab)
- Small company limitArticle 101 LIS: net revenue in the previous tax period below €10 millionSpanish Tax Agency (opens in a new tab)
- Rate for newly incorporated companiesArticle 29.1 LIS: first tax period with a positive tax base and the one after itSpanish Tax Agency (opens in a new tab)
The UAE, in the calculation
- Corporate Tax: 0% bandCabinet Decision No. 116 of 2022 (threshold under Article 3 of Federal Decree-Law No. 47 of 2022)UAE Ministry of Finance (opens in a new tab)
- Corporate Tax: rate on the excessFederal Decree-Law No. 47 of 2022, Article 3; Cabinet Decision No. 116 of 2022UAE Ministry of Finance (opens in a new tab)
- Individuals: when Corporate Tax appliesCabinet Decision No. 49 of 2023UAE Ministry of Finance (opens in a new tab)
- Small Business Relief: revenue limitMinisterial Decision No. 73 of 2023, Article 2.1 (AED 3,000,000 in each Tax Period) and Article 2.3 (it cannot be elected if that limit was exceeded in the period or in an earlier one)UAE Ministry of Finance (opens in a new tab)
- Small Business Relief: Tax Periods in which it can be electedMinisterial Decision No. 131 of 2026, Article 1, which replaces Article 2.2 of No. 73 of 2023UAE Ministry of Finance (opens in a new tab)
- Small Business Relief: who cannot elect itMinisterial Decision No. 73 of 2023, Article 3: it cannot be elected by a Qualifying Free Zone Person or by a constituent company of a multinational enterprise group as defined by Cabinet Decision No. 44 of 2020UAE Ministry of Finance (opens in a new tab)
- Small Business Relief: which multinational groups are excludedCabinet Decision No. 44 of 2020, Article 1 (Multinational Enterprises Group): consolidated revenue of AED 3,150,000,000 or more in the previous financial year, with companies in more than one countryUAE Ministry of Finance (opens in a new tab)
- Small Business Relief: who can elect it and howFederal Tax Authority, Corporate Tax guidance: it can be elected by a Resident Person, whether a natural or a juridical person, and it is elected for each Tax PeriodUAE Federal Tax Authority (FTA) (opens in a new tab)
- No personal income taxOfficial UAE Government portal (u.ae): there is no income tax on individuals. An individual's business activity is, however, subject to Corporate Tax if its turnover exceeds AED 1,000,000 in the calendar year (Cabinet Decision No. 49 of 2023)Official UAE Government portal (u.ae) (opens in a new tab)
Tax residency, double taxation agreement and other countries
- Statutory Residence Test (HMRC, RDR3)GOV.UK (HMRC) (opens in a new tab)
- HMRC manual RFIG21510 (temporary non-residence)GOV.UK (HMRC) (opens in a new tab)
- Corporation Tax Act 2009, s. 14 (HMRC, INTM120040)GOV.UK (HMRC) (opens in a new tab)
- IRS, green card testIRS (opens in a new tab)
- Internal Revenue Code, section 877A (IRS)IRS (opens in a new tab)
- IRS, United States income tax treaties A to ZIRS (opens in a new tab)
- Spanish Tax Agency, Article 9 of the Spanish Personal Income Tax ActSpanish Tax Agency (opens in a new tab)
- Double taxation agreement between Spain and the UAE, Article 4 (Spanish Official Gazette, 23 January 2007)BOE (opens in a new tab)
- Additional provision 57 of the Spanish Personal Income Tax Act (Royal Decree-law 23/2026)BOE (opens in a new tab)
- Spanish Ministry of Finance, Regional Taxation. Measures 2026Spanish Ministry of Finance (opens in a new tab)
Review
Page updated on .
Tax rules for 2026. Parameters for Spain, version 2026-10-10.1, and for the UAE, version 2026-10-10.2: each result records which ones it was calculated with.
Pending validationThe parameters are pending validation. While they are, the tool shows this next to the figure.
Indicative commercial reference exchange rate, not an official rate: 1 EUR = AED 4.10, 1 USD = AED 3.65 and 1 GBP = AED 4.85. Updated on 10 October 2026.
Tax rules change: check the figure before you decide.
Frequently asked questions about the calculator
What exactly does this calculator calculate?
It compares the tax and social security contributions on your annual profit in your current situation in Spain with those you would have in the UAE, assuming you move your tax residency. In Spain, if self-employed, social security contributions and personal income tax (IRPF); through a company, corporation tax, IRPF on dividends and, if you pay yourself a salary, its IRPF; and, if you work in or manage the company and control it, your contributions as a working controlling shareholder. In the UAE, Corporate Tax as an individual with a licence or through a company. It shows you each side, its effective rate and the difference per year, in AED and in your currency.
Why does it ask for both profit and turnover?
Because tax is calculated on profit, what is left after expenses, and not on what you invoice. Turnover only decides which thresholds apply: hard-to-justify expenses up to EUR 600,000, the micro-company rates below EUR 1,000,000, Corporate Tax for individuals above AED 1,000,000 and Small Business Relief up to AED 3,000,000. The Spanish ones look at last year's turnover: if this year's exceeds the limit, we ask you for it. If you do not know it, it shows you one scenario for each turnover band that changes the result.
Is the estimated difference what I would be left with in the end?
No. It is a tax-only difference, not a net result: it does not include the licence, visas, accounting or the cost of living in the UAE. The licence, visas and accounting have their own calculators, linked at the end of this page. If the UAE comes out with a higher tax burden than Spain, the tool says so too.
Does it work if I have a company in Spain?
Yes. It calculates Spanish corporation tax at the rate that applies to your company (newly incorporated, micro-company, small company or standard) and IRPF on what you receive from it: dividends and, if you pay yourself a salary, the salary. If you work in or manage the company and control it, it adds your contributions as a working controlling shareholder, based on your salary and, depending on your shareholding, your dividends; if you do not work in it, you pay no contributions for it. If it cannot be known how you contribute, with everything paid as dividends those contributions are shown as pending and the total is not complete; with a salary, it gives no figure. It assumes the company pays out everything it has left and applies no tax adjustments or losses brought forward.
What if I live in the United Kingdom or the United States?
We do not give a figure: translating the Spanish calculation or changing its currency is not enough. We ask you the questions that decide your case and show you what decides it, with its official source. In the United Kingdom, its residence test, the temporary non-residence rule with all its conditions, and whether your company remains resident there. In the United States, citizenship or a green card, your state of residence, the possible expatriation tax and the fact that there is no general income tax treaty with the UAE. Then we will review your case based on your answers.
When does it not give a figure?
When the case does not allow a reliable estimate: if you pay tax outside Spain, if you already live in the UAE, if you are not moving your tax residency, if you are taxed in the Basque Country or Navarre, or in Ceuta, Melilla or La Palma, if you do not give your region or we do not yet calculate its scale, if you plan a free zone company, if you pay yourself a salary and it is not known how you contribute as a shareholder in your company, or if you do not know your profit or how you work today. Nor does it convert amounts in a currency without a reference rate. “I do not know” never counts as zero: in those cases we tell you what decides it and review your case.
Why does tax residency matter so much?
Because the comparison only makes sense if you move your tax residency to the UAE. As a Spanish resident you are taxed in Spain on all your income, including what you earn in the UAE. Having residency or a company in the UAE is not enough, on its own, to stop being tax resident in Spain. You remain Spanish tax resident if you spend more than 183 days in Spain in the calendar year, counting occasional absences unless you prove tax residency in another country, or if the main centre of your business activities or economic interests is there. If your spouse, from whom you are not legally separated, and your dependent minor children live in Spain, you are presumed to be resident in Spain, unless you prove otherwise (Spanish Tax Agency, Article 9 of the Spanish Personal Income Tax Act). It is best to settle this before you move.
Which currency are the amounts shown in?
In dirhams (AED) and in the currency you choose, at an indicative commercial reference exchange rate, not an official rate: 1 EUR = AED 4.10, 1 USD = AED 3.65 and 1 GBP = AED 4.85.
Has it been validated?
Every rate, bracket and threshold comes from an official rule in force in 2026. “Sources and review” cites the rule for each one, with a link to the website of the body that publishes it. The estimate is still pending validation, and the tool shows this next to the figure. Each result records which version of the parameters and which exchange rate it was calculated with.
Is this tax advice?
No. It is an indicative estimate based on a simplified calculation. The real figure depends on your tax residency, your structure and your activity, and can only be determined by reviewing your case.
What happens to the details I enter?
The preview is calculated in your browser: what you type does not reach us until, in the second step, you leave your contact details and submit. We then store your contact details, your answers and the result, with the parameter version and exchange rate applied, to send it to you by email and review your case. The two boxes for receiving information by email and by WhatsApp are optional and left unticked. The details are in the privacy policy.
Estimate the other costs too
The difference in this calculator is tax only. What it costs to set up and run the structure in the UAE is calculated in these three.
- Cost of setting up your company in DubaiThe licence, visas and residency in the UAE, compared with the cost of incorporating in your country.
- Accounting costs in the UAEYour company's accounting and tax returns in the UAE, compared with what you pay your adviser today.
- Cost of expanding into the GulfThe fees and travel to take your business to the Gulf, with your budget.
Let's talk for 30 minutes. No obligation. No sales pitch.
First conversation free of charge. We tell you whether the UAE or the Gulf countries are the right fit for your case. And if they are not, we tell you that too.
