Latvia vs United Arab Emirates
Corporate Tax Comparison
Time of Update: Latvia: 4/04/2026 / United Arab Emirates: 4/01/2026
Compare Latvia and United Arab Emirates corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Latvia vs United Arab Emirates Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Latvia
United Arab Emirates
General CIT Rate:
20 (only payable when distributing profits).
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).*
CIT Return Due Date:
The tax deadline is one month. If taxpayers are allowed to pre-order proof documents quarterly, the tax period is one quarter. If there is a tax base, the tax return should be submitted on or before the 20th day of each month (quarter).
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 Payment Due Date:
If there is a tax base, the tax payable should be paid on or before the 23rd day of the next tax filing period each month.
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 Estimated Payment Due Date:
No estimated CIT payment.
CIT Estimated Payment Due Date:
According to the UAE CT law, there is no need to estimate/prepay taxes.
Withholding Tax (WHT)
Latvia
United Arab Emirates
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
Resident Withholding Tax (Dividend/Interest/Royalty):
0%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Latvia
United Arab Emirates
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
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.
Effective Tax Rate (ETR)
Latvia
United Arab Emirates
Composite Effective Average Tax Rate:
17.00%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
0.00%
Composite Effective Marginal Tax Rate:
