Menu
Home Contact ServicesFrance–UKFrance–SwitzerlandFrance–MoroccoFrance–UAEFrance–NetherlandsContact
Describe your situation WhatsApp 06 18 40 17 31
France–UAE corridor

France–UAE: living in Dubai, setting up a company, staying consistent with France.

Corporate tax, free zones, VAT, tax residence and the treaty: what the UAE really changes, and what it does not, for a resident or company linked to France.

Checked 28 October 2026Treaty of 19 July 1989
Discuss your caseServices

The short answer

Published under the editorial responsibility of Naym Boutfirass, President of SFISources reviewed on

The UAE introduced a federal corporate tax for financial years starting on or after 1 June 2023: 0% up to AED 375,000 of taxable income and 9% above, with a strict free-zone regime. VAT is 5%. But for a resident or company linked to France, the decisive question is not the Emirati rate: it is where you are tax resident and where your company is managed.

A UAE company is not a tax status. Its tax depends on activity, customers, substance and who runs it. A free-zone company loses its favourable regime if non-qualifying income exceeds the de minimis threshold; a company managed from France may be taxed there.

UAE residence does not mean leaving France. France applies Article 4 B of the General Tax Code, then the 1989 treaty in case of dual residence. A visa, a flat or a company do not settle the question: facts and proof do.

SFI never promises the absence of taxation. It documents the facts, identifies the risks and coordinates the UAE-law analysis with a locally qualified professional.

Key figures

Each figure points to a source listed at the bottom of the page. Rates change: re-read the source at the date of the transaction.

0% · 9%

UAE corporate tax: up to AED 375,000, then above

UAE Ministry of Finance
5%

UAE VAT; registration mandatory above AED 375,000

Federal Tax Authority
15%

Domestic minimum top-up tax for groups with €750m+ revenue

Cabinet Decision 142/2024 (EY, secondary)
Art. 4 B

Three alternative tests for French tax domicile

French General Tax Code

Tax residence: France and the treaty

Who taxes you
TopicRuleSource
French tax domicileHome or main place of stay, main professional activity, or centre of economic interests in France: one test is enough.CGI art. 4 B
Dual residence, individualsPermanent home, centre of vital interests, habitual abode, nationality, mutual agreement — in that order.Treaty art. 4(2)
Company resident in both statesPlace of effective management.Treaty art. 4(3)
Exit taxation on sharesThresholds of €800,000 of shares or 50% of a company’s profits; deferral rules depend on destination — to be validated.CGI art. 167 bis
Wealth tax on property (IFI)Net French real estate above €1.3m on 1 January, including through property companies.impots.gouv.fr

UAE rules

UAE corporate tax and VAT
TopicRuleSource
Corporate taxFederal Decree-Law 47 of 2022; years starting 1 June 2023; 0% to AED 375,000, 9% above.Ministry of Finance
Qualifying free-zone person0% on qualifying income, 9% on the rest; conditions: adequate substance, qualifying income, no election for the standard regime, transfer-pricing compliance.BDO (secondary) — to be validated
De minimisLower of 5% of revenue and AED 5m of non-qualifying income; above it, the 0% is lost.BDO (secondary) — to be validated
VAT5%; mandatory registration above AED 375,000 of supplies over 12 months; voluntary from AED 187,500.Federal Tax Authority
IndividualsResidence criteria and tax residency certificate set by UAE authorities: read the official source before any decision.Ministry of Finance — to be validated

Which profile are you?

Move to UAEFrench testart. 4 B CGITreaty tie-breakart. 4Residence outcomeon the facts
Does moving to Dubai end French tax?

Entrepreneur moving to Dubai

Leaving France, proof of residence, exit taxation, treatment of shares.

Scope this case

Director of a UAE company

Free zone or mainland, substance, effective management, returns of funds to France.

Scope this case

Investor or family linked to France

Wealth tax on property, French real estate, inheritance, centre of vital interests.

Scope this case

French company exporting to the UAE

5% UAE VAT, permanent establishment, distribution contract, intra-group flows.

Scope this case

A worked example

Illustration only: assumptions are explicit and the figures are rounded.

Cas pratique

An entrepreneur leaves for Dubai but keeps his family in France

Les faits

  • Founder moves to Dubai with a residence visa and rents a flat
  • Spouse and children stay in Toulouse
  • He still runs his French company part-time from France

La question

Is he still French tax resident?

  1. The home or main place of stay of the family stays in France: one Article 4 B test is met.
  2. If the UAE also treats him as resident, the treaty tie-break starts with the permanent home: here, France.
  3. A UAE tax residency certificate is useful but never conclusive by itself.
  4. Exit taxation on shares does not arise if he never ceased to be French tax domiciled.

À retenir. Moving a passport is not moving a tax residence: the family home, the activity and the economic interests are what France looks at.

Illustrative case; actual outcome depends on all facts and evidence.

Frequently asked questions

Does living in Dubai mean paying no tax?
No. It depends on your tax residence under French law and the treaty, on the nature of your income and on where your companies are really managed.
Is a free-zone company tax-free?
Not automatically. The 0% rate applies only to qualifying income of a qualifying free-zone person, with substance conditions.
Can you promise no French tax after my move?
No. SFI never promises the absence of taxation; it documents the facts and identifies risks.

Sources

Scope. SFI analyses your situation under French law and tax treaties and coordinates the UAE law analysis with a locally qualified professional. SFI is neither a law firm nor an accounting firm; no tax saving is guaranteed; SFI does not claim any office abroad.

Your France–UAE situation

First contact is confidential and free. We reply within 48 working hours, with a first scoping.

* required fields

The information you send is treated confidentially and used only to assess your request.

Sent securely through the hosting provider’s form service (Netlify). Do not attach confidential documents at this stage.

Direct contact
WhatsApp+33 7 82 33 50 27 Phone06 18 40 17 31 E-mailnaym@strat-fiscal.fr
  1. You describe your situation, with no confidential documents.
  2. SFI replies within 48 working hours with a first scoping.
  3. If an engagement is useful, you receive a written proposal. Nothing starts without your approval.