Initial extraction from monorepo

fire_planner/tax/uae.py

@@ -0,0 +1,28 @@
+"""UAE regime — true 0% personal income tax with no equivalent levy.
+
+The UAE has no personal income tax, no capital gains tax, no dividend
+tax, and no inheritance tax for individuals. The 9% federal corporate
+tax (effective 2023) applies only to in-country business profits over
+AED 375k — irrelevant to a passive investor drawing down a foreign
+brokerage account.
+
+Unlike `NomadTaxRegime`, we do NOT apply a regulatory-risk premium:
+the UAE is a real tax residence with an extensive double-tax-treaty
+network (UK DTT in force; tax-residence certificates issued by the
+FTA). The downside of UAE is high cost of living and visa overhead,
+not tax uncertainty — those costs sit in the spending budget, not
+the tax engine.
+"""
+from __future__ import annotations
+
+from decimal import Decimal
+
+from fire_planner.tax.base import TaxBreakdown, TaxInputs, TaxRegime
+
+
+class UaeTaxRegime(TaxRegime):
+    name = "uae"
+
+    def compute_tax(self, inputs: TaxInputs) -> TaxBreakdown:
+        del inputs  # 0% on all personal income flows
+        return TaxBreakdown(notes=("uae-zero-pit", ), other=Decimal("0"))