Australians and New Zealanders are a growing group of UAE business owners and residents. Australia and NZ have treaty relationships with UAE that affect how UAE companies are taxed. Here is the 2026 guide.
Australian / NZ Business Owners in UAE
- ~50,000 Australians and New Zealanders live in UAE (Dubai has the largest community)
- Australia-UAE DTAA: Not yet in force (negotiations ongoing as of 2025) — important implication for tax planning
- New Zealand-UAE DTAA: In force since 2005
- Australians and NZ nationals receive visa on arrival in UAE (30 days renewable)
Australia Tax Warning — No UAE-Australia DTAA
Australia and UAE do not have a Double Taxation Avoidance Agreement as of 2026. This has important implications:
- An Australian tax resident who owns a UAE company may be taxed by Australia on the UAE company income under Australian CFC (Controlled Foreign Company) rules
- Australia taxes based on residency — if you are an Australian tax resident, Australia may tax your worldwide income
- To benefit fully from UAE’s 0% tax, Australian entrepreneurs generally need to establish genuine Australian non-residency (leave Australia, sever “domicile” ties)
- Critical advice: Australian entrepreneurs MUST consult an Australian tax accountant before using a UAE company for tax purposes — the ATO (Australian Taxation Office) actively investigates offshore structures used by Australian residents
Best UAE Free Zones for Australian and NZ Entrepreneurs
1. IFZA — Best for Australian Consultants and Tech Companies
IFZA is the most popular choice for Australian professionals (consultants, marketers, tech specialists) relocating to UAE to run their business with a Dubai address.
Year 1 cost: AED 18,900 | Banking: Easy
2. DIFC — Best for Australian Financial Professionals
Australian finance professionals (wealth managers, fund managers, investment bankers) who are genuinely non-Australian-resident and relocating to Dubai often choose DIFC for its global recognition.
3. DMCC — Best for Australian Commodity Companies
Australia is a major global commodity exporter (iron ore, LNG, gold, agricultural products). Australian commodity companies with UAE trading operations often choose DMCC.
New Zealand Entrepreneurs in UAE
New Zealand nationals benefit from the NZ-UAE DTAA:
- Business income of UAE company not taxable in NZ if no NZ permanent establishment
- NZ Inland Revenue Department (IRD) still requires NZ residents to declare worldwide income
- Genuine NZ non-residency (the 183-day rule) applies for NZ tax purposes