United Arab Emirates vs Canada
Corporate Tax Comparison
Time of Update: United Arab Emirates: 4/01/2026 / Canada: 4/04/2026
Compare United Arab Emirates and Canada corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
United Arab Emirates vs Canada Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
United Arab Emirates
Canada
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).*
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:
Federal corporate income tax: 15%. Provincial and territorial CITs range from 8% to 16%.
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:
After six months from the end of the company's fiscal year.
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:
Typically, two months after the end of the company's tax year.
CIT Estimated Payment Due Date:
According to the UAE CT law, there is no need to estimate/prepay taxes.
CIT Estimated Payment Due Date:
Tax installment payments are usually due on the last day of each month.
Withholding Tax (WHT)
United Arab Emirates
Canada
Resident Withholding Tax (Dividend/Interest/Royalty):
0%
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
United Arab Emirates
Canada
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.
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:
Half of the capital gains are considered as taxable capital gains, recorded as company income and taxed at the regular tax rate.
Effective Tax Rate (ETR)
United Arab Emirates
Canada
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
23.74
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
13.74
