Both Texas and the UAE charge $0 in state/national income tax — but the comparison is very different depending on whether you hold a US passport. Non-Americans moving to the UAE pay absolutely no income tax. Americans moving to the UAE still file a US federal tax return every year (worldwide income obligation) and pay US federal rates of 10-37%. At $100,000 income, a US citizen in the UAE still owes approximately $17,400 in US federal tax. The foreign earned income exclusion (FEIE) allows US expats to exclude up to $126,500 (2024) of foreign earned income, which can reduce or eliminate US federal liability in many cases. Texas residents pay US federal tax with no state offset — so in practice, moving from Texas to UAE saves $0 in state tax but introduces complex US expat filing requirements. Non-Americans choosing between Texas and UAE as a place to live find the UAE clearly superior on income tax.

By Daniel, Founder of CountryTaxCalc

Daniel has spent 5+ years researching tax systems across 95+ countries and all US states to make tax comparison accessible to everyone. For corrections, contact us.

Last Updated: April 2026

The Big Picture

🤠 Texas

0%

No State Income Tax

Constitutional prohibition on state income tax

🇦🇪 UAE

0%

Tax-Free Income

No personal income tax on employment income

Typical Annual Savings

At $100,000 income:

$0 state tax

Both Texas and UAE charge $0 in state/national income tax. The key difference: Americans in UAE still owe US federal income tax (~$17,400 at $100K). Non-Americans moving to UAE keep everything.

Tax Savings by Income Level

IncomeTX TaxAE TaxSavings10-Year
$50,000 $0$0$0$0
$75,000 $0$0$0$0
$100,000 $0$0$0$0
$150,000 $0$0$0$0
$250,000 $0$0$0$0

Texas Pros and Cons

✅ Pros

  • 0% state income tax
  • No foreign filing requirements
  • Familiar US legal system
  • Strong US banking and credit access

❌ Cons

  • US federal income tax still applies (10-37%)
  • High property taxes (~1.6%)
  • No universal healthcare
  • Hot summers and hurricane risk

UAE Pros and Cons

✅ Pros

  • 0% personal income tax — truly zero for non-Americans
  • World-class infrastructure and lifestyle
  • Strong expat community
  • Tax-free salary structures common

❌ Cons

  • Americans must still file US federal returns
  • High cost of living in Dubai and Abu Dhabi
  • Limited permanent residency pathways historically
  • Cultural and legal differences to navigate
💡

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Frequently Asked Questions

Q: Will I still pay US taxes if I move from Texas to the UAE?

Yes. All US citizens and green card holders must file a US federal tax return regardless of where they live. Moving from Texas to the UAE eliminates your $0 state tax obligation (unchanged) but does not remove your US federal tax liability. However, the Foreign Earned Income Exclusion (FEIE) allows you to exclude up to $126,500 (2024 figure) of foreign earned income from US federal tax, which can significantly reduce or eliminate your US tax bill.

Q: Does the UAE have any income tax?

No. The UAE has no personal income tax on employment income. There is a 5% VAT on most goods and services introduced in 2018, and a 9% corporate tax on business profits over AED 375,000, but individuals pay no tax on salaries or wages.

Q: What is the FEIE and how does it help US expats in the UAE?

The Foreign Earned Income Exclusion (FEIE, IRS Form 2555) allows qualifying US expats to exclude up to $126,500 (2024) of foreign earned income from US federal taxation. To qualify, you must pass the Physical Presence Test (330 days outside the US in a 12-month period) or the Bona Fide Residence Test. For many UAE-based Americans earning under $126,500, this can reduce US federal tax liability to near zero.

Q: What is FBAR and do I need to file it in the UAE?

FBAR (FinCEN Form 114) is required for any US person who has a financial interest in or signature authority over foreign bank accounts if the aggregate value exceeds $10,000 at any point during the year. US expats in the UAE with UAE bank accounts must file FBAR annually. Greenback Expat Tax Services specialises in FBAR filing and US expat returns.

Q: How does Texas compare to UAE for retirees?

Both are zero state/national income tax. Texas retirees pay US federal tax on Social Security (up to 85% of benefits may be taxable) and retirement distributions. UAE retirees who are non-Americans pay no local tax. American retirees in the UAE still owe US federal tax on retirement income, though Social Security may not be fully taxable depending on total income.

Q: What is the cost of living comparison between Texas and UAE?

Dubai and Abu Dhabi have high costs of living comparable to major US cities. Housing in Dubai can be expensive, though some expat packages include housing allowances. Texas offers significantly more affordable housing in cities like San Antonio and Fort Worth. However, no income tax means a UAE salary stretches further for non-Americans.

Q: Do Texas residents pay sales tax?

Yes. Texas has a 6.25% state sales tax, with local additions up to 8.25%. The UAE has a 5% VAT. Both jurisdictions collect consumption taxes, so neither is completely tax-free from a total tax burden perspective.

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