United Arab Emirates: public finances

What is the UAE federal budget for 2026?

The UAE federal budget for 2026 projects revenue and spending of about AED 92.40 billion each, according to the Ministry of Finance. Revenue is 29% higher than estimated revenue for 2025, which the ministry attributes mainly to corporate tax, higher service fees and investment returns.

The largest spending block is social development and pensions at AED 34.63 billion, followed by government affairs at AED 27.10 billion and financial investments at AED 15.38 billion. Revenue comes from federal service fees (AED 30.1 billion), taxes (AED 24.7 billion), investment returns (AED 20.4 billion) and emirate contributions (AED 16.7 billion). The federal budget covers only the federal government; each emirate has its own budget.

Official sources: Ministry of Finance: UAE Federal Budget 2026

Does the UAE government run a budget surplus?

UAE general government revenue was AED 581.2 billion in 2025 and expense AED 448.9 billion, giving net lending (a surplus) of AED 89.0 billion, according to the Ministry of Finance government finance statistics for 2025, released in July 2026.

These figures consolidate federal and emirate governments using the IMF's Government Finance Statistics framework, so they are much larger than the federal budget. Net lending is revenue minus expense and net investment in non-financial assets. The ministry labels the data preliminary and subject to revision. Taxes were AED 345.9 billion of 2025 revenue. Quarterly data for 2026 are on the same page.

Official sources: Ministry of Finance: Government Financial Statistics

What is the UAE's government debt to GDP ratio?

UAE general government gross debt was 33.9% of GDP in 2025, according to the IMF's World Economic Outlook of October 2026. The IMF projects 32.8% in 2026.

The figure covers the federal government and the emirate governments together. Debt issued by government-related companies is not included. The UAE's large sovereign wealth funds hold assets that are not netted off this gross figure, so gross debt says little about the overall balance sheet. The Ministry of Finance publishes liabilities in its government finance statistics.

Official sources: IMF World Economic Outlook: general government gross debt, UAE

What is the corporate tax rate in the UAE?

UAE corporate tax is charged at 0% on taxable income up to AED 375,000 and 9% on taxable income above that, according to the UAE Government portal. The Corporate Tax Law was issued on 9 December 2022 and applies to financial years starting on or after 1 June 2023.

The Ministry of Finance also publishes rules on a domestic top-up tax for large multinational groups. The ministry's 2026 budget statement attributes much of the rise in federal revenue to corporate tax. The Federal Tax Authority handles registration and returns.

Official sources: u.ae: Corporate tax · Ministry of Finance: Top-up Tax

What is the United Arab Emirates' national debt?

According to the IMF, general government gross debt in the United Arab Emirates was 33.9% of GDP in 2025. The peak was 35.7% of GDP in 2021 and the low 4.5% of GDP in 2005. It is 16th highest of 20 in Middle East, North Africa, Afghanistan & Pakistan, where the median is 52.5% of GDP. Worldwide: 147th of 185.

Does the United Arab Emirates' government borrow more than it raises?

According to the IMF, general government net lending or borrowing in the United Arab Emirates was 3.9% of GDP in 2025. Since 2005 it has ranged from -6.4% of GDP (2015) to 20.2% of GDP (2006). It is 2nd highest of 21 in Middle East, North Africa, Afghanistan & Pakistan, where the median is -5.2% of GDP. Of 188 countries with 2025 data, 9th highest.

What is the United Arab Emirates' government revenue?

The IMF puts general government revenue in the United Arab Emirates at 25.8% of GDP in 2025. The peak was 39.6% of GDP in 2008 and the low 20.1% of GDP in 2015. It is 12th highest of 21 in Middle East, North Africa, Afghanistan & Pakistan, where the median is 26.3% of GDP. Worldwide: 100th of 187.

How big is the United Arab Emirates' government spending as a share of GDP?

In 2025, general government spending in the United Arab Emirates was 21.8% of GDP, according to the IMF. Since 2005 it has ranged from 15.6% of GDP (2006) to 35.0% of GDP (2009). Middle East, North Africa, Afghanistan & Pakistan median: 28.7% of GDP; the United Arab Emirates is 15th highest of 21. World rank, highest first: 133rd of 186.

What is tax revenue in the United Arab Emirates?

In 2024, central government tax revenue in the United Arab Emirates was 0.6% of GDP, according to the IMF. Since 2011 it has ranged from 0.0% of GDP (2016) to 0.9% of GDP (2019). Across Middle East, North Africa, Afghanistan & Pakistan the middle value was 16.9% of GDP, and the United Arab Emirates placed 6th highest of 6. Worldwide: 92nd of 92.