{"country":"uae","countryName":"United Arab Emirates","year":"2026","yearLabel":"2026","isCurrent":true,"region":null,"currency":"AED","effectiveFrom":"2026-01-01","effectiveTo":"2026-12-31","status":"unverified","underReview":["gpssa-legacy"],"dataVerified":true,"sections":[{"id":"income-tax","title":"Personal income tax","group":"income-tax","kind":"values","rows":[{"label":"Income tax on individuals (salary, wages)","value":0,"unit":"rate"},{"label":"Statutory basis","value":"Cabinet Decision No. 49 of 2023: wages, personal investment income and real estate investment income of natural persons are not business income and are outside Corporate Tax","unit":"text","source":{"title":"u.ae: Taxation; Cabinet Decision No. 49 of 2023 (natural persons and Corporate Tax)","url":"https://u.ae/en/information-and-services/finance-and-investment/taxation","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"A natural person's business is subject to Corporate Tax only above this turnover (calendar year)","value":1000000,"unit":"money","source":{"title":"u.ae: Taxation; Cabinet Decision No. 49 of 2023 (natural persons and Corporate Tax)","url":"https://u.ae/en/information-and-services/finance-and-investment/taxation","retrievedAt":"2026-11-09","effectiveTo":null}}],"source":{"title":"u.ae: Taxation; Cabinet Decision No. 49 of 2023 (natural persons and Corporate Tax)","url":"https://u.ae/en/information-and-services/finance-and-investment/taxation","retrievedAt":"2026-11-09","effectiveTo":null},"verified":true,"note":"The UAE levies no income tax on individuals. Self-employed income counts toward the AED 1 million business-turnover test; salary never does."},{"id":"corporate-tax","title":"Corporate tax","group":"other","kind":"values","rows":[{"label":"Taxable income taxed at 0% up to","value":375000,"unit":"money"},{"label":"Rate on taxable income above that","value":0.09,"unit":"rate"},{"label":"Small Business Relief: revenue up to (resident persons)","value":3000000,"unit":"money","note":"tax periods ending on or before 2029-12-31"},{"label":"Qualifying Free Zone Person: rate on qualifying income (no AED 375,000 band; other income at 9%)","value":0,"unit":"rate"},{"label":"Domestic Minimum Top-up Tax (minimum effective rate)","value":0.15,"unit":"rate","note":"MNE groups with global revenue of €750 million or more, from financial years starting 1 January 2025"}],"source":{"title":"Ministry of Finance: Cabinet Decision No. 116 of 2022 on the annual Taxable Income subject to Corporate Tax; MoF Small Business Relief extension (7 August 2026); FTA Free Zone Persons bulletin; MoF Top-up Tax","url":"https://mof.gov.ae/wp-content/uploads/2023/04/Cabinet-Decision-No-116-of-2022-on-the-annual-Taxable-Income-subject-to-Corporate-Tax.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2023-06-01","effectiveTo":null},"verified":true,"note":"Financial years starting on or after 1 June 2023 (Federal Decree-Law No. 47 of 2022; Cabinet Decision No. 116 of 2022)."},{"id":"vat","title":"VAT","group":"other","kind":"values","rows":[{"label":"Standard rate","value":0.05,"unit":"rate"},{"label":"Mandatory registration: taxable supplies and imports over 12 months above","value":375000,"unit":"money"},{"label":"Voluntary registration above","value":187500,"unit":"money"}],"source":{"title":"Federal Tax Authority: Mandatory Registration; Voluntary Registration; u.ae: Register for VAT (updated 28 October 2026)","url":"https://www.tax.gov.ae/en/content/mandatory.registration.aspx","retrievedAt":"2026-11-09","effectiveFrom":"2018-01-01","effectiveTo":null},"verified":true},{"id":"gpssa","title":"GPSSA pension contributions for UAE nationals (Federal Decree-Law No. 57 of 2023)","group":"employee","kind":"values","rows":[{"label":"Employee (insured)","value":0.11,"unit":"rate"},{"label":"Employer","value":0.15,"unit":"rate"},{"label":"Government share of the employer rate (private sector, pensionable salary below AED 20,000)","value":0.025,"unit":"rate","note":"employer pays 12.5% net below AED 20,000"},{"label":"Maximum pensionable salary, private sector (per month)","value":70000,"unit":"money"},{"label":"Who","value":"Emiratis first joining the labour market on or after 2023-10-31, outside Abu Dhabi; earlier registrations stay under Federal Law No. 7 of 1999","unit":"text"},{"label":"GCC nationals","value":"Covered by their home country's pension law under the GCC Insurance Protection Extension","unit":"text"}],"source":{"title":"u.ae: Pensions and social security for UAE citizens (updated 14 October 2026)","url":"https://u.ae/en/information-and-services/jobs/Sector-of-employment/working-in-uae-government-sector/pensions-and-social-security-for-uae-citizens","retrievedAt":"2026-11-09","effectiveFrom":"2023-10-31","effectiveTo":null},"verified":true,"note":"Expatriates are not covered by GPSSA; they receive the end-of-service gratuity (or the savings scheme)."},{"id":"gpssa-legacy","title":"GPSSA under Federal Law No. 7 of 1999 (registered before 31 October 2023) and the new-law salary floor","group":"employee","kind":"values","rows":[{"label":"Employee (insured)","value":0.05,"unit":"rate"},{"label":"Employer, private sector","value":0.125,"unit":"rate"},{"label":"Government, private sector","value":0.025,"unit":"rate"},{"label":"Decree-Law 57/2023: minimum contribution salary (per month)","value":3000,"unit":"money"}],"source":{"title":"GPSSA FAQ: distribution of contributions due for insured individuals (Federal Law No. 7 of 1999); Federal Decree-Law No. 57 of 2023 (contribution salary limits)","url":"https://gpssa.gov.ae/pages/en/help/faq/what-distribution-contributions-due-insured-individuals","retrievedAt":"2026-11-09","effectiveTo":null},"verified":false,"note":"Under review: gpssa.gov.ae and the UAE legislation portal refused automated requests; figures not yet read on the official pages."},{"id":"adpf","title":"Abu Dhabi Pension Fund (Abu Dhabi nationals)","group":"employee","kind":"values","rows":[{"label":"Member, registered from 2023-12-01","value":0.11,"unit":"rate"},{"label":"Employer, members registered from 2023-12-01","value":0.15,"unit":"rate"},{"label":"Contribution salary up to (new members, per month)","value":100000,"unit":"money"},{"label":"Member, registered before 1 December 2023","value":0.05,"unit":"rate"},{"label":"Employer, members registered before 1 December 2023","value":0.15,"unit":"rate"},{"label":"Contribution salary up to (in-service members, per month)","value":150000,"unit":"money"}],"source":{"title":"Abu Dhabi Pension Fund: Pension Law, A Comprehensive Guide (8 April 2026)","url":"https://www.pension.gov.ae/Publications/20260408%20-%20Pension%20Guide_En.pdf","retrievedAt":"2026-11-09","effectiveFrom":"2023-12-01","effectiveTo":null},"verified":true},{"id":"iloe","title":"Unemployment insurance (ILOE, employee premium)","group":"employee","kind":"values","rows":[{"label":"Premium per month at most, basic salary below AED 16,000","value":5,"unit":"money"},{"label":"Premium per month at most, basic salary above AED 16,000","value":10,"unit":"money"},{"label":"Benefit: share of the subscription salary","value":0.6,"unit":"rate"},{"label":"Benefit paid for at most (months)","value":3,"unit":"number"},{"label":"Benefit cap per month, first category","value":10000,"unit":"money"},{"label":"Benefit cap per month, second category","value":20000,"unit":"money"},{"label":"Fine for not subscribing","value":400,"unit":"money"}],"source":{"title":"u.ae: Insurance against job loss (updated 8 December 2025)","url":"https://u.ae/en/information-and-services/jobs/Workplace-regulations/insurance/unemployment-insurance-scheme","retrievedAt":"2026-11-09","effectiveTo":null},"verified":true,"note":"Federal Law Decree No. 13 of 2022. Mandatory for federal government and private-sector employees; investors, domestic workers, temporary contracts, under-18s and pensioners in a new job are excluded."},{"id":"gratuity","title":"End-of-service gratuity (Federal Decree-Law No. 33 of 2021, Art. 51) and the savings scheme","group":"employer","kind":"values","rows":[{"label":"Continuous service needed (years)","value":1,"unit":"number"},{"label":"Days of basic wage per year, first 5 years","value":21,"unit":"number"},{"label":"Days of basic wage per year after that","value":30,"unit":"number"},{"label":"Total capped at (months of wage)","value":24,"unit":"number"},{"label":"Wage basis","value":"Last basic salary (housing, transport and other allowances excluded)","unit":"text"},{"label":"Savings scheme (alternative to gratuity): employer contribution, under 5 years' service","value":0.0583,"unit":"rate","source":{"title":"u.ae: End of service benefits for workers in the private sector (updated 15 October 2026)","url":"https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/end-of-service-benefits-for-employees-in-the-private-sector","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Savings scheme: employer contribution, 5 years or more","value":0.0833,"unit":"rate","source":{"title":"u.ae: End of service benefits for workers in the private sector (updated 15 October 2026)","url":"https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/end-of-service-benefits-for-employees-in-the-private-sector","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Savings scheme: voluntary employee contributions at most (share of total wage)","value":0.25,"unit":"rate","source":{"title":"u.ae: End of service benefits for workers in the private sector (updated 15 October 2026)","url":"https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/end-of-service-benefits-for-employees-in-the-private-sector","retrievedAt":"2026-11-09","effectiveTo":null}}],"source":{"title":"The UAE Government portal (u.ae): End of service benefits for employees in the private sector (Article 51 of the UAE Labour Law)","url":"https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/end-of-service-benefits-for-employees-in-the-private-sector","retrievedAt":"2026-11-09","effectiveFrom":"2022-02-02","effectiveTo":null},"verified":true,"note":"Gratuity is paid within 14 days of the end of the contract. The savings scheme (Cabinet Resolution No. 96 of 2023) is voluntary for employers in the private sector and free zones."},{"id":"minimum-wage","title":"Minimum wage","group":"employer","kind":"values","rows":[{"label":"Emirati nationals in the private sector (existing staff to be brought up to it by 30 June 2026), per month","value":6000,"unit":"money","source":{"title":"MOHRE: MoHRE raises minimum wage for Emiratis in the private sector to AED 6,000 per month (press release, 31 December 2025)","url":"https://www.mohre.gov.ae/en/media-center/news/31/12/2025/mohre-raises-minimum-wage-for-emiratis-in-the-private-sector-to-aed-6000-per-month-effective-1","retrievedAt":"2026-11-09","effectiveFrom":"2026-01-01","effectiveTo":null}},{"label":"Everyone else","value":"No general minimum wage: the Labour Law sets no minimum salary","unit":"text"}],"source":{"title":"The UAE Government portal (u.ae): Payment of salaries/wages (last updated 14 October 2026)","url":"https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/payment-of-wages","retrievedAt":"2026-11-09","effectiveFrom":"2022-02-02","effectiveTo":null},"verified":true},{"id":"freelancers","title":"Freelancers, the self-employed and remote workers","group":"other","kind":"values","rows":[{"label":"MoHRE freelance work permit","value":"For individuals working independently without an employer sponsor or employment contract, including foreign nationals on self-sponsored residence visas","unit":"text"},{"label":"Free-zone freelance permits","value":"Issued by each free zone authority on its own terms (e.g. RAKEZ freelancer permit: a sole practitioner in their own name); a free zone licence is issued within 14 working days of approval","unit":"text","source":{"title":"u.ae: Starting a business in a free zone (updated 27 October 2026); RAKEZ FAQs","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Corporate tax for a freelancer: only above this business turnover (calendar year)","value":1000000,"unit":"money","note":"then 0% up to AED 375,000 and 9% above; Small Business Relief up to AED 3 million revenue","source":{"title":"u.ae: Taxation; Cabinet Decision No. 49 of 2023 (natural persons and Corporate Tax)","url":"https://u.ae/en/information-and-services/finance-and-investment/taxation","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"VAT registration (any business, freelancers included): mandatory above","value":375000,"unit":"money","source":{"title":"Federal Tax Authority: Mandatory Registration; Voluntary Registration; u.ae: Register for VAT (updated 28 October 2026)","url":"https://www.tax.gov.ae/en/content/mandatory.registration.aspx","retrievedAt":"2026-11-09","effectiveFrom":"2018-01-01","effectiveTo":null}},{"label":"Remote work visa (virtual work residence)","value":"Self-sponsored, 1 year, renewable; for people employed by, or running, a business outside the UAE","unit":"text","source":{"title":"u.ae: Residence visa for working outside the UAE (updated 7 August 2026); GDRFA Dubai: Issuance of the virtual work residence permit","url":"https://u.ae/en/information-and-services/visa-and-emirates-id/Types-of-visas/Residence-visa/residence-visa-for-working-outside-the-uae","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Remote work visa: minimum monthly income (USD)","value":3500,"unit":"number","source":{"title":"u.ae: Residence visa for working outside the UAE (updated 7 August 2026); GDRFA Dubai: Issuance of the virtual work residence permit","url":"https://u.ae/en/information-and-services/visa-and-emirates-id/Types-of-visas/Residence-visa/residence-visa-for-working-outside-the-uae","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Green Visa for freelancers and the self-employed","value":"5 years, renewable, no sponsor; MoHRE freelance or self-employment permit and a bachelor's degree or specialised diploma","unit":"text","source":{"title":"ICP: Green Residence Guide (updated 12 September 2026)","url":"https://icp.gov.ae/en/services/uae-green-residency/","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Green Visa: freelance income in the previous two years at least (as worded by ICP)","value":360000,"unit":"money","source":{"title":"ICP: Green Residence Guide (updated 12 September 2026)","url":"https://icp.gov.ae/en/services/uae-green-residency/","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Green Visa, skilled employees: monthly salary at least","value":15000,"unit":"money","source":{"title":"ICP: Green Residence Guide (updated 12 September 2026)","url":"https://icp.gov.ae/en/services/uae-green-residency/","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Golden Visa: entrepreneurs","value":"5 years, renewable, no sponsor","unit":"text","source":{"title":"u.ae: Golden visa (updated 28 July 2026; table source: ICP)","url":"https://u.ae/en/information-and-services/visa-and-emirates-id/residence-visas/golden-visa","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Golden Visa: exceptional talent or rare specialisations","value":"10 years, renewable","unit":"text","source":{"title":"u.ae: Golden visa (updated 28 July 2026; table source: ICP)","url":"https://u.ae/en/information-and-services/visa-and-emirates-id/residence-visas/golden-visa","retrievedAt":"2026-11-09","effectiveTo":null}},{"label":"Golden Visa: investors, minimum capital","value":2000000,"unit":"money","note":"10 years (public investments), 5 years (real estate)","source":{"title":"u.ae: Golden visa (updated 28 July 2026; table source: ICP)","url":"https://u.ae/en/information-and-services/visa-and-emirates-id/residence-visas/golden-visa","retrievedAt":"2026-11-09","effectiveTo":null}}],"source":{"title":"u.ae: Work permits (updated 19 October 2026)","url":"https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/work-permits","retrievedAt":"2026-11-09","effectiveTo":null},"verified":true,"note":"No personal income tax applies to freelance or remote-work income; business turnover above AED 1 million brings Corporate Tax registration."}],"sources":[{"title":"Taxation","url":"https://u.ae/en/information-and-services/finance-and-investment/taxation","retrievedAt":"2026-11-09"},{"title":"Cabinet Decision No. 49 of 2023 (natural persons)","url":"https://tax.gov.ae/DataFolder/Files/Legislation/05-06-2023/3/Cabinet%20Decision%20No.%2049%20of%202023%20-%20for%20publishing.pdf","retrievedAt":"2026-11-09"},{"title":"Taxation of natural persons under the Corporate Tax Law (CTGTNP1)","url":"https://tax.gov.ae/Datafolder/Files/Guides/CT/Taxation%20of%20natural%20persons%20-%2025%2011%202023.pdf","retrievedAt":"2026-11-09"},{"title":"Cabinet Decision No. 116 of 2022 (Corporate Tax rates)","url":"https://mof.gov.ae/wp-content/uploads/2023/04/Cabinet-Decision-No-116-of-2022-on-the-annual-Taxable-Income-subject-to-Corporate-Tax.pdf","retrievedAt":"2026-11-09"},{"title":"Extension of Small Business Relief until 31 December 2029","url":"https://mof.gov.ae/en/news/ministry-of-finance-announces-extension-of-small-business-relief-for-corporate-tax-purposes-until-31-december-2029/","retrievedAt":"2026-11-09"},{"title":"Basic Tax Information Bulletin: Free Zone Persons","url":"https://tax.gov.ae/Datafolder/Files/Pdf/2024/CT%20Bulletin/Basic%20Tax%20Information%20bulletin-%20Free%20Zone%20Person-English.pdf","retrievedAt":"2026-11-09"},{"title":"Domestic Minimum Top-up Tax","url":"https://mof.gov.ae/en/public-finance/tax/uae-domestic-minimum-top-up-tax/","retrievedAt":"2026-11-09"},{"title":"Mandatory Registration (VAT)","url":"https://www.tax.gov.ae/en/content/mandatory.registration.aspx","retrievedAt":"2026-11-09"},{"title":"Voluntary Registration (VAT)","url":"https://tax.gov.ae/en/content/voluntary.registration.aspx","retrievedAt":"2026-11-09"},{"title":"Pensions and social security for UAE citizens","url":"https://u.ae/en/information-and-services/jobs/Sector-of-employment/working-in-uae-government-sector/pensions-and-social-security-for-uae-citizens","retrievedAt":"2026-11-09"},{"title":"Pension Law: A Comprehensive Guide","url":"https://www.pension.gov.ae/Publications/20260408%20-%20Pension%20Guide_En.pdf","retrievedAt":"2026-11-09"},{"title":"Insurance against job loss","url":"https://u.ae/en/information-and-services/jobs/Workplace-regulations/insurance/unemployment-insurance-scheme","retrievedAt":"2026-11-09"},{"title":"End of service benefits for workers in the private sector","url":"https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/end-of-service-benefits-for-employees-in-the-private-sector","retrievedAt":"2026-11-09"},{"title":"Work permits","url":"https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/work-permits","retrievedAt":"2026-11-09"},{"title":"Starting a business in a free zone","url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","retrievedAt":"2026-11-09"},{"title":"FAQs (freelancer permit)","url":"https://rakez.com/en/faqs","retrievedAt":"2026-11-09"},{"title":"Residence visa for working outside the UAE","url":"https://u.ae/en/information-and-services/visa-and-emirates-id/Types-of-visas/Residence-visa/residence-visa-for-working-outside-the-uae","retrievedAt":"2026-11-09"},{"title":"Issuance of the virtual work residence permit","url":"https://www.gdrfad.gov.ae/en/services/f52024e3-b812-11ed-5210-4cd98f768936","retrievedAt":"2026-11-09"},{"title":"Green Residence Guide","url":"https://icp.gov.ae/en/services/uae-green-residency/","retrievedAt":"2026-11-09"},{"title":"Golden visa","url":"https://u.ae/en/information-and-services/visa-and-emirates-id/residence-visas/golden-visa","retrievedAt":"2026-11-09"},{"title":"Federal Decree-Law No. 33 of 2021 regarding the regulation of employment relationship (Art. 51)","url":"https://uaelegislation.gov.ae/en/legislations/1541","retrievedAt":"2026-10-20"},{"title":"MOHRE FAQ: end-of-service gratuity is calculated on the last basic salary only","url":"https://www.mohre.gov.ae/en/laws-and-regulations/Laws/faq.aspx","retrievedAt":"2026-10-20"},{"title":"The UAE Government portal (u.ae): Payment of salaries/wages (last updated 14 October 2026)","url":"https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/payment-of-wages","retrievedAt":"2026-11-09","effectiveFrom":"2022-02-02","effectiveTo":null},{"title":"GPSSA FAQ: distribution of contributions due for insured individuals (Federal Law No. 7 of 1999); Federal Decree-Law No. 57 of 2023 (contribution salary limits)","url":"https://gpssa.gov.ae/pages/en/help/faq/what-distribution-contributions-due-insured-individuals","retrievedAt":"2026-11-09","effectiveTo":null}],"requested_year":"2026","current_year":"2026","years_available":["2026"],"rows":[{"section_id":"income-tax","section":"Personal income tax","group":"income-tax","basis":"","note":"The UAE levies no income tax on individuals. Self-employed income counts toward the AED 1 million business-turnover test; salary never does.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"u.ae: Taxation; Cabinet Decision No. 49 of 2023 (natural persons and Corporate Tax)","source_url":"https://u.ae/en/information-and-services/finance-and-investment/taxation","retrieved_at":"2026-11-09","status":"verified","label":"Income tax on individuals (salary, wages)","from":null,"to":null,"rate":0,"value":null,"unit":"rate"},{"section_id":"income-tax","section":"Personal income tax","group":"income-tax","basis":"","note":"The UAE levies no income tax on individuals. Self-employed income counts toward the AED 1 million business-turnover test; salary never does.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"u.ae: Taxation; Cabinet Decision No. 49 of 2023 (natural persons and Corporate Tax)","source_url":"https://u.ae/en/information-and-services/finance-and-investment/taxation","retrieved_at":"2026-11-09","status":"verified","label":"Statutory basis","from":null,"to":null,"rate":null,"value":"Cabinet Decision No. 49 of 2023: wages, personal investment income and real estate investment income of natural persons are not business income and are outside Corporate Tax","unit":"text"},{"section_id":"income-tax","section":"Personal income tax","group":"income-tax","basis":"","note":"The UAE levies no income tax on individuals. Self-employed income counts toward the AED 1 million business-turnover test; salary never does.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"u.ae: Taxation; Cabinet Decision No. 49 of 2023 (natural persons and Corporate Tax)","source_url":"https://u.ae/en/information-and-services/finance-and-investment/taxation","retrieved_at":"2026-11-09","status":"verified","label":"A natural person's business is subject to Corporate Tax only above this turnover (calendar year)","from":null,"to":null,"rate":null,"value":1000000,"unit":"money"},{"section_id":"corporate-tax","section":"Corporate tax","group":"other","basis":"","note":"Financial years starting on or after 1 June 2023 (Federal Decree-Law No. 47 of 2022; Cabinet Decision No. 116 of 2022).","tax_year":"2026","effective_from":"2023-06-01","effective_to":null,"source_title":"Ministry of Finance: Cabinet Decision No. 116 of 2022 on the annual Taxable Income subject to Corporate Tax; MoF Small Business Relief extension (7 August 2026); FTA Free Zone Persons bulletin; MoF Top-up Tax","source_url":"https://mof.gov.ae/wp-content/uploads/2023/04/Cabinet-Decision-No-116-of-2022-on-the-annual-Taxable-Income-subject-to-Corporate-Tax.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Taxable income taxed at 0% up to","from":null,"to":null,"rate":null,"value":375000,"unit":"money"},{"section_id":"corporate-tax","section":"Corporate tax","group":"other","basis":"","note":"Financial years starting on or after 1 June 2023 (Federal Decree-Law No. 47 of 2022; Cabinet Decision No. 116 of 2022).","tax_year":"2026","effective_from":"2023-06-01","effective_to":null,"source_title":"Ministry of Finance: Cabinet Decision No. 116 of 2022 on the annual Taxable Income subject to Corporate Tax; MoF Small Business Relief extension (7 August 2026); FTA Free Zone Persons bulletin; MoF Top-up Tax","source_url":"https://mof.gov.ae/wp-content/uploads/2023/04/Cabinet-Decision-No-116-of-2022-on-the-annual-Taxable-Income-subject-to-Corporate-Tax.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Rate on taxable income above that","from":null,"to":null,"rate":0.09,"value":null,"unit":"rate"},{"section_id":"corporate-tax","section":"Corporate tax","group":"other","basis":"","note":"tax periods ending on or before 2029-12-31","tax_year":"2026","effective_from":"2023-06-01","effective_to":null,"source_title":"Ministry of Finance: Cabinet Decision No. 116 of 2022 on the annual Taxable Income subject to Corporate Tax; MoF Small Business Relief extension (7 August 2026); FTA Free Zone Persons bulletin; MoF Top-up Tax","source_url":"https://mof.gov.ae/wp-content/uploads/2023/04/Cabinet-Decision-No-116-of-2022-on-the-annual-Taxable-Income-subject-to-Corporate-Tax.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Small Business Relief: revenue up to (resident persons)","from":null,"to":null,"rate":null,"value":3000000,"unit":"money"},{"section_id":"corporate-tax","section":"Corporate tax","group":"other","basis":"","note":"Financial years starting on or after 1 June 2023 (Federal Decree-Law No. 47 of 2022; Cabinet Decision No. 116 of 2022).","tax_year":"2026","effective_from":"2023-06-01","effective_to":null,"source_title":"Ministry of Finance: Cabinet Decision No. 116 of 2022 on the annual Taxable Income subject to Corporate Tax; MoF Small Business Relief extension (7 August 2026); FTA Free Zone Persons bulletin; MoF Top-up Tax","source_url":"https://mof.gov.ae/wp-content/uploads/2023/04/Cabinet-Decision-No-116-of-2022-on-the-annual-Taxable-Income-subject-to-Corporate-Tax.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Qualifying Free Zone Person: rate on qualifying income (no AED 375,000 band; other income at 9%)","from":null,"to":null,"rate":0,"value":null,"unit":"rate"},{"section_id":"corporate-tax","section":"Corporate tax","group":"other","basis":"","note":"MNE groups with global revenue of €750 million or more, from financial years starting 1 January 2025","tax_year":"2026","effective_from":"2023-06-01","effective_to":null,"source_title":"Ministry of Finance: Cabinet Decision No. 116 of 2022 on the annual Taxable Income subject to Corporate Tax; MoF Small Business Relief extension (7 August 2026); FTA Free Zone Persons bulletin; MoF Top-up Tax","source_url":"https://mof.gov.ae/wp-content/uploads/2023/04/Cabinet-Decision-No-116-of-2022-on-the-annual-Taxable-Income-subject-to-Corporate-Tax.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Domestic Minimum Top-up Tax (minimum effective rate)","from":null,"to":null,"rate":0.15,"value":null,"unit":"rate"},{"section_id":"vat","section":"VAT","group":"other","basis":"","note":"","tax_year":"2026","effective_from":"2018-01-01","effective_to":null,"source_title":"Federal Tax Authority: Mandatory Registration; Voluntary Registration; u.ae: Register for VAT (updated 28 October 2026)","source_url":"https://www.tax.gov.ae/en/content/mandatory.registration.aspx","retrieved_at":"2026-11-09","status":"verified","label":"Standard rate","from":null,"to":null,"rate":0.05,"value":null,"unit":"rate"},{"section_id":"vat","section":"VAT","group":"other","basis":"","note":"","tax_year":"2026","effective_from":"2018-01-01","effective_to":null,"source_title":"Federal Tax Authority: Mandatory Registration; Voluntary Registration; u.ae: Register for VAT (updated 28 October 2026)","source_url":"https://www.tax.gov.ae/en/content/mandatory.registration.aspx","retrieved_at":"2026-11-09","status":"verified","label":"Mandatory registration: taxable supplies and imports over 12 months above","from":null,"to":null,"rate":null,"value":375000,"unit":"money"},{"section_id":"vat","section":"VAT","group":"other","basis":"","note":"","tax_year":"2026","effective_from":"2018-01-01","effective_to":null,"source_title":"Federal Tax Authority: Mandatory Registration; Voluntary Registration; u.ae: Register for VAT (updated 28 October 2026)","source_url":"https://www.tax.gov.ae/en/content/mandatory.registration.aspx","retrieved_at":"2026-11-09","status":"verified","label":"Voluntary registration above","from":null,"to":null,"rate":null,"value":187500,"unit":"money"},{"section_id":"gpssa","section":"GPSSA pension contributions for UAE nationals (Federal Decree-Law No. 57 of 2023)","group":"employee","basis":"","note":"Expatriates are not covered by GPSSA; they receive the end-of-service gratuity (or the savings scheme).","tax_year":"2026","effective_from":"2023-10-31","effective_to":null,"source_title":"u.ae: Pensions and social security for UAE citizens (updated 14 October 2026)","source_url":"https://u.ae/en/information-and-services/jobs/Sector-of-employment/working-in-uae-government-sector/pensions-and-social-security-for-uae-citizens","retrieved_at":"2026-11-09","status":"verified","label":"Employee (insured)","from":null,"to":null,"rate":0.11,"value":null,"unit":"rate"},{"section_id":"gpssa","section":"GPSSA pension contributions for UAE nationals (Federal Decree-Law No. 57 of 2023)","group":"employee","basis":"","note":"Expatriates are not covered by GPSSA; they receive the end-of-service gratuity (or the savings scheme).","tax_year":"2026","effective_from":"2023-10-31","effective_to":null,"source_title":"u.ae: Pensions and social security for UAE citizens (updated 14 October 2026)","source_url":"https://u.ae/en/information-and-services/jobs/Sector-of-employment/working-in-uae-government-sector/pensions-and-social-security-for-uae-citizens","retrieved_at":"2026-11-09","status":"verified","label":"Employer","from":null,"to":null,"rate":0.15,"value":null,"unit":"rate"},{"section_id":"gpssa","section":"GPSSA pension contributions for UAE nationals (Federal Decree-Law No. 57 of 2023)","group":"employee","basis":"","note":"employer pays 12.5% net below AED 20,000","tax_year":"2026","effective_from":"2023-10-31","effective_to":null,"source_title":"u.ae: Pensions and social security for UAE citizens (updated 14 October 2026)","source_url":"https://u.ae/en/information-and-services/jobs/Sector-of-employment/working-in-uae-government-sector/pensions-and-social-security-for-uae-citizens","retrieved_at":"2026-11-09","status":"verified","label":"Government share of the employer rate (private sector, pensionable salary below AED 20,000)","from":null,"to":null,"rate":0.025,"value":null,"unit":"rate"},{"section_id":"gpssa","section":"GPSSA pension contributions for UAE nationals (Federal Decree-Law No. 57 of 2023)","group":"employee","basis":"","note":"Expatriates are not covered by GPSSA; they receive the end-of-service gratuity (or the savings scheme).","tax_year":"2026","effective_from":"2023-10-31","effective_to":null,"source_title":"u.ae: Pensions and social security for UAE citizens (updated 14 October 2026)","source_url":"https://u.ae/en/information-and-services/jobs/Sector-of-employment/working-in-uae-government-sector/pensions-and-social-security-for-uae-citizens","retrieved_at":"2026-11-09","status":"verified","label":"Maximum pensionable salary, private sector (per month)","from":null,"to":null,"rate":null,"value":70000,"unit":"money"},{"section_id":"gpssa","section":"GPSSA pension contributions for UAE nationals (Federal Decree-Law No. 57 of 2023)","group":"employee","basis":"","note":"Expatriates are not covered by GPSSA; they receive the end-of-service gratuity (or the savings scheme).","tax_year":"2026","effective_from":"2023-10-31","effective_to":null,"source_title":"u.ae: Pensions and social security for UAE citizens (updated 14 October 2026)","source_url":"https://u.ae/en/information-and-services/jobs/Sector-of-employment/working-in-uae-government-sector/pensions-and-social-security-for-uae-citizens","retrieved_at":"2026-11-09","status":"verified","label":"Who","from":null,"to":null,"rate":null,"value":"Emiratis first joining the labour market on or after 2023-10-31, outside Abu Dhabi; earlier registrations stay under Federal Law No. 7 of 1999","unit":"text"},{"section_id":"gpssa","section":"GPSSA pension contributions for UAE nationals (Federal Decree-Law No. 57 of 2023)","group":"employee","basis":"","note":"Expatriates are not covered by GPSSA; they receive the end-of-service gratuity (or the savings scheme).","tax_year":"2026","effective_from":"2023-10-31","effective_to":null,"source_title":"u.ae: Pensions and social security for UAE citizens (updated 14 October 2026)","source_url":"https://u.ae/en/information-and-services/jobs/Sector-of-employment/working-in-uae-government-sector/pensions-and-social-security-for-uae-citizens","retrieved_at":"2026-11-09","status":"verified","label":"GCC nationals","from":null,"to":null,"rate":null,"value":"Covered by their home country's pension law under the GCC Insurance Protection Extension","unit":"text"},{"section_id":"gpssa-legacy","section":"GPSSA under Federal Law No. 7 of 1999 (registered before 31 October 2023) and the new-law salary floor","group":"employee","basis":"","note":"Under review: gpssa.gov.ae and the UAE legislation portal refused automated requests; figures not yet read on the official pages.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"GPSSA FAQ: distribution of contributions due for insured individuals (Federal Law No. 7 of 1999); Federal Decree-Law No. 57 of 2023 (contribution salary limits)","source_url":"https://gpssa.gov.ae/pages/en/help/faq/what-distribution-contributions-due-insured-individuals","retrieved_at":"2026-11-09","status":"under_review","label":"Employee (insured)","from":null,"to":null,"rate":0.05,"value":null,"unit":"rate"},{"section_id":"gpssa-legacy","section":"GPSSA under Federal Law No. 7 of 1999 (registered before 31 October 2023) and the new-law salary floor","group":"employee","basis":"","note":"Under review: gpssa.gov.ae and the UAE legislation portal refused automated requests; figures not yet read on the official pages.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"GPSSA FAQ: distribution of contributions due for insured individuals (Federal Law No. 7 of 1999); Federal Decree-Law No. 57 of 2023 (contribution salary limits)","source_url":"https://gpssa.gov.ae/pages/en/help/faq/what-distribution-contributions-due-insured-individuals","retrieved_at":"2026-11-09","status":"under_review","label":"Employer, private sector","from":null,"to":null,"rate":0.125,"value":null,"unit":"rate"},{"section_id":"gpssa-legacy","section":"GPSSA under Federal Law No. 7 of 1999 (registered before 31 October 2023) and the new-law salary floor","group":"employee","basis":"","note":"Under review: gpssa.gov.ae and the UAE legislation portal refused automated requests; figures not yet read on the official pages.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"GPSSA FAQ: distribution of contributions due for insured individuals (Federal Law No. 7 of 1999); Federal Decree-Law No. 57 of 2023 (contribution salary limits)","source_url":"https://gpssa.gov.ae/pages/en/help/faq/what-distribution-contributions-due-insured-individuals","retrieved_at":"2026-11-09","status":"under_review","label":"Government, private sector","from":null,"to":null,"rate":0.025,"value":null,"unit":"rate"},{"section_id":"gpssa-legacy","section":"GPSSA under Federal Law No. 7 of 1999 (registered before 31 October 2023) and the new-law salary floor","group":"employee","basis":"","note":"Under review: gpssa.gov.ae and the UAE legislation portal refused automated requests; figures not yet read on the official pages.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"GPSSA FAQ: distribution of contributions due for insured individuals (Federal Law No. 7 of 1999); Federal Decree-Law No. 57 of 2023 (contribution salary limits)","source_url":"https://gpssa.gov.ae/pages/en/help/faq/what-distribution-contributions-due-insured-individuals","retrieved_at":"2026-11-09","status":"under_review","label":"Decree-Law 57/2023: minimum contribution salary (per month)","from":null,"to":null,"rate":null,"value":3000,"unit":"money"},{"section_id":"adpf","section":"Abu Dhabi Pension Fund (Abu Dhabi nationals)","group":"employee","basis":"","note":"","tax_year":"2026","effective_from":"2023-12-01","effective_to":null,"source_title":"Abu Dhabi Pension Fund: Pension Law, A Comprehensive Guide (8 April 2026)","source_url":"https://www.pension.gov.ae/Publications/20260408%20-%20Pension%20Guide_En.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Member, registered from 2023-12-01","from":null,"to":null,"rate":0.11,"value":null,"unit":"rate"},{"section_id":"adpf","section":"Abu Dhabi Pension Fund (Abu Dhabi nationals)","group":"employee","basis":"","note":"","tax_year":"2026","effective_from":"2023-12-01","effective_to":null,"source_title":"Abu Dhabi Pension Fund: Pension Law, A Comprehensive Guide (8 April 2026)","source_url":"https://www.pension.gov.ae/Publications/20260408%20-%20Pension%20Guide_En.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Employer, members registered from 2023-12-01","from":null,"to":null,"rate":0.15,"value":null,"unit":"rate"},{"section_id":"adpf","section":"Abu Dhabi Pension Fund (Abu Dhabi nationals)","group":"employee","basis":"","note":"","tax_year":"2026","effective_from":"2023-12-01","effective_to":null,"source_title":"Abu Dhabi Pension Fund: Pension Law, A Comprehensive Guide (8 April 2026)","source_url":"https://www.pension.gov.ae/Publications/20260408%20-%20Pension%20Guide_En.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Contribution salary up to (new members, per month)","from":null,"to":null,"rate":null,"value":100000,"unit":"money"},{"section_id":"adpf","section":"Abu Dhabi Pension Fund (Abu Dhabi nationals)","group":"employee","basis":"","note":"","tax_year":"2026","effective_from":"2023-12-01","effective_to":null,"source_title":"Abu Dhabi Pension Fund: Pension Law, A Comprehensive Guide (8 April 2026)","source_url":"https://www.pension.gov.ae/Publications/20260408%20-%20Pension%20Guide_En.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Member, registered before 1 December 2023","from":null,"to":null,"rate":0.05,"value":null,"unit":"rate"},{"section_id":"adpf","section":"Abu Dhabi Pension Fund (Abu Dhabi nationals)","group":"employee","basis":"","note":"","tax_year":"2026","effective_from":"2023-12-01","effective_to":null,"source_title":"Abu Dhabi Pension Fund: Pension Law, A Comprehensive Guide (8 April 2026)","source_url":"https://www.pension.gov.ae/Publications/20260408%20-%20Pension%20Guide_En.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Employer, members registered before 1 December 2023","from":null,"to":null,"rate":0.15,"value":null,"unit":"rate"},{"section_id":"adpf","section":"Abu Dhabi Pension Fund (Abu Dhabi nationals)","group":"employee","basis":"","note":"","tax_year":"2026","effective_from":"2023-12-01","effective_to":null,"source_title":"Abu Dhabi Pension Fund: Pension Law, A Comprehensive Guide (8 April 2026)","source_url":"https://www.pension.gov.ae/Publications/20260408%20-%20Pension%20Guide_En.pdf","retrieved_at":"2026-11-09","status":"verified","label":"Contribution salary up to (in-service members, per month)","from":null,"to":null,"rate":null,"value":150000,"unit":"money"},{"section_id":"iloe","section":"Unemployment insurance (ILOE, employee premium)","group":"employee","basis":"","note":"Federal Law Decree No. 13 of 2022. Mandatory for federal government and private-sector employees; investors, domestic workers, temporary contracts, under-18s and pensioners in a new job are excluded.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"u.ae: Insurance against job loss (updated 8 December 2025)","source_url":"https://u.ae/en/information-and-services/jobs/Workplace-regulations/insurance/unemployment-insurance-scheme","retrieved_at":"2026-11-09","status":"verified","label":"Premium per month at most, basic salary below AED 16,000","from":null,"to":null,"rate":null,"value":5,"unit":"money"},{"section_id":"iloe","section":"Unemployment insurance (ILOE, employee premium)","group":"employee","basis":"","note":"Federal Law Decree No. 13 of 2022. Mandatory for federal government and private-sector employees; investors, domestic workers, temporary contracts, under-18s and pensioners in a new job are excluded.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"u.ae: Insurance against job loss (updated 8 December 2025)","source_url":"https://u.ae/en/information-and-services/jobs/Workplace-regulations/insurance/unemployment-insurance-scheme","retrieved_at":"2026-11-09","status":"verified","label":"Premium per month at most, basic salary above AED 16,000","from":null,"to":null,"rate":null,"value":10,"unit":"money"},{"section_id":"iloe","section":"Unemployment insurance (ILOE, employee premium)","group":"employee","basis":"","note":"Federal Law Decree No. 13 of 2022. Mandatory for federal government and private-sector employees; investors, domestic workers, temporary contracts, under-18s and pensioners in a new job are excluded.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"u.ae: Insurance against job loss (updated 8 December 2025)","source_url":"https://u.ae/en/information-and-services/jobs/Workplace-regulations/insurance/unemployment-insurance-scheme","retrieved_at":"2026-11-09","status":"verified","label":"Benefit: share of the subscription salary","from":null,"to":null,"rate":0.6,"value":null,"unit":"rate"},{"section_id":"iloe","section":"Unemployment insurance (ILOE, employee premium)","group":"employee","basis":"","note":"Federal Law Decree No. 13 of 2022. Mandatory for federal government and private-sector employees; investors, domestic workers, temporary contracts, under-18s and pensioners in a new job are excluded.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"u.ae: Insurance against job loss (updated 8 December 2025)","source_url":"https://u.ae/en/information-and-services/jobs/Workplace-regulations/insurance/unemployment-insurance-scheme","retrieved_at":"2026-11-09","status":"verified","label":"Benefit paid for at most (months)","from":null,"to":null,"rate":null,"value":3,"unit":"number"},{"section_id":"iloe","section":"Unemployment insurance (ILOE, employee premium)","group":"employee","basis":"","note":"Federal Law Decree No. 13 of 2022. Mandatory for federal government and private-sector employees; investors, domestic workers, temporary contracts, under-18s and pensioners in a new job are excluded.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"u.ae: Insurance against job loss (updated 8 December 2025)","source_url":"https://u.ae/en/information-and-services/jobs/Workplace-regulations/insurance/unemployment-insurance-scheme","retrieved_at":"2026-11-09","status":"verified","label":"Benefit cap per month, first category","from":null,"to":null,"rate":null,"value":10000,"unit":"money"},{"section_id":"iloe","section":"Unemployment insurance (ILOE, employee premium)","group":"employee","basis":"","note":"Federal Law Decree No. 13 of 2022. Mandatory for federal government and private-sector employees; investors, domestic workers, temporary contracts, under-18s and pensioners in a new job are excluded.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"u.ae: Insurance against job loss (updated 8 December 2025)","source_url":"https://u.ae/en/information-and-services/jobs/Workplace-regulations/insurance/unemployment-insurance-scheme","retrieved_at":"2026-11-09","status":"verified","label":"Benefit cap per month, second category","from":null,"to":null,"rate":null,"value":20000,"unit":"money"},{"section_id":"iloe","section":"Unemployment insurance (ILOE, employee premium)","group":"employee","basis":"","note":"Federal Law Decree No. 13 of 2022. Mandatory for federal government and private-sector employees; investors, domestic workers, temporary contracts, under-18s and pensioners in a new job are excluded.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"u.ae: Insurance against job loss (updated 8 December 2025)","source_url":"https://u.ae/en/information-and-services/jobs/Workplace-regulations/insurance/unemployment-insurance-scheme","retrieved_at":"2026-11-09","status":"verified","label":"Fine for not subscribing","from":null,"to":null,"rate":null,"value":400,"unit":"money"},{"section_id":"gratuity","section":"End-of-service gratuity (Federal Decree-Law No. 33 of 2021, Art. 51) and the savings scheme","group":"employer","basis":"","note":"Gratuity is paid within 14 days of the end of the contract. The savings scheme (Cabinet Resolution No. 96 of 2023) is voluntary for employers in the private sector and free zones.","tax_year":"2026","effective_from":"2022-02-02","effective_to":null,"source_title":"The UAE Government portal (u.ae): End of service benefits for employees in the private sector (Article 51 of the UAE Labour Law)","source_url":"https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/end-of-service-benefits-for-employees-in-the-private-sector","retrieved_at":"2026-11-09","status":"verified","label":"Continuous service needed (years)","from":null,"to":null,"rate":null,"value":1,"unit":"number"},{"section_id":"gratuity","section":"End-of-service gratuity (Federal Decree-Law No. 33 of 2021, Art. 51) and the savings scheme","group":"employer","basis":"","note":"Gratuity is paid within 14 days of the end of the contract. The savings scheme (Cabinet Resolution No. 96 of 2023) is voluntary for employers in the private sector and free zones.","tax_year":"2026","effective_from":"2022-02-02","effective_to":null,"source_title":"The UAE Government portal (u.ae): End of service benefits for employees in the private sector (Article 51 of the UAE Labour Law)","source_url":"https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/end-of-service-benefits-for-employees-in-the-private-sector","retrieved_at":"2026-11-09","status":"verified","label":"Days of basic wage per year, first 5 years","from":null,"to":null,"rate":null,"value":21,"unit":"number"},{"section_id":"gratuity","section":"End-of-service gratuity (Federal Decree-Law No. 33 of 2021, Art. 51) and the savings scheme","group":"employer","basis":"","note":"Gratuity is paid within 14 days of the end of the contract. The savings scheme (Cabinet Resolution No. 96 of 2023) is voluntary for employers in the private sector and free zones.","tax_year":"2026","effective_from":"2022-02-02","effective_to":null,"source_title":"The UAE Government portal (u.ae): End of service benefits for employees in the private sector (Article 51 of the UAE Labour Law)","source_url":"https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/end-of-service-benefits-for-employees-in-the-private-sector","retrieved_at":"2026-11-09","status":"verified","label":"Days of basic wage per year after that","from":null,"to":null,"rate":null,"value":30,"unit":"number"},{"section_id":"gratuity","section":"End-of-service gratuity (Federal Decree-Law No. 33 of 2021, Art. 51) and the savings scheme","group":"employer","basis":"","note":"Gratuity is paid within 14 days of the end of the contract. The savings scheme (Cabinet Resolution No. 96 of 2023) is voluntary for employers in the private sector and free zones.","tax_year":"2026","effective_from":"2022-02-02","effective_to":null,"source_title":"The UAE Government portal (u.ae): End of service benefits for employees in the private sector (Article 51 of the UAE Labour Law)","source_url":"https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/end-of-service-benefits-for-employees-in-the-private-sector","retrieved_at":"2026-11-09","status":"verified","label":"Total capped at (months of wage)","from":null,"to":null,"rate":null,"value":24,"unit":"number"},{"section_id":"gratuity","section":"End-of-service gratuity (Federal Decree-Law No. 33 of 2021, Art. 51) and the savings scheme","group":"employer","basis":"","note":"Gratuity is paid within 14 days of the end of the contract. The savings scheme (Cabinet Resolution No. 96 of 2023) is voluntary for employers in the private sector and free zones.","tax_year":"2026","effective_from":"2022-02-02","effective_to":null,"source_title":"The UAE Government portal (u.ae): End of service benefits for employees in the private sector (Article 51 of the UAE Labour Law)","source_url":"https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/end-of-service-benefits-for-employees-in-the-private-sector","retrieved_at":"2026-11-09","status":"verified","label":"Wage basis","from":null,"to":null,"rate":null,"value":"Last basic salary (housing, transport and other allowances excluded)","unit":"text"},{"section_id":"gratuity","section":"End-of-service gratuity (Federal Decree-Law No. 33 of 2021, Art. 51) and the savings scheme","group":"employer","basis":"","note":"Gratuity is paid within 14 days of the end of the contract. The savings scheme (Cabinet Resolution No. 96 of 2023) is voluntary for employers in the private sector and free zones.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"u.ae: End of service benefits for workers in the private sector (updated 15 October 2026)","source_url":"https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/end-of-service-benefits-for-employees-in-the-private-sector","retrieved_at":"2026-11-09","status":"verified","label":"Savings scheme (alternative to gratuity): employer contribution, under 5 years' service","from":null,"to":null,"rate":0.0583,"value":null,"unit":"rate"},{"section_id":"gratuity","section":"End-of-service gratuity (Federal Decree-Law No. 33 of 2021, Art. 51) and the savings scheme","group":"employer","basis":"","note":"Gratuity is paid within 14 days of the end of the contract. The savings scheme (Cabinet Resolution No. 96 of 2023) is voluntary for employers in the private sector and free zones.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"u.ae: End of service benefits for workers in the private sector (updated 15 October 2026)","source_url":"https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/end-of-service-benefits-for-employees-in-the-private-sector","retrieved_at":"2026-11-09","status":"verified","label":"Savings scheme: employer contribution, 5 years or more","from":null,"to":null,"rate":0.0833,"value":null,"unit":"rate"},{"section_id":"gratuity","section":"End-of-service gratuity (Federal Decree-Law No. 33 of 2021, Art. 51) and the savings scheme","group":"employer","basis":"","note":"Gratuity is paid within 14 days of the end of the contract. The savings scheme (Cabinet Resolution No. 96 of 2023) is voluntary for employers in the private sector and free zones.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"u.ae: End of service benefits for workers in the private sector (updated 15 October 2026)","source_url":"https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/end-of-service-benefits-for-employees-in-the-private-sector","retrieved_at":"2026-11-09","status":"verified","label":"Savings scheme: voluntary employee contributions at most (share of total wage)","from":null,"to":null,"rate":0.25,"value":null,"unit":"rate"},{"section_id":"minimum-wage","section":"Minimum wage","group":"employer","basis":"","note":"","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"MOHRE: MoHRE raises minimum wage for Emiratis in the private sector to AED 6,000 per month (press release, 31 December 2025)","source_url":"https://www.mohre.gov.ae/en/media-center/news/31/12/2025/mohre-raises-minimum-wage-for-emiratis-in-the-private-sector-to-aed-6000-per-month-effective-1","retrieved_at":"2026-11-09","status":"verified","label":"Emirati nationals in the private sector (existing staff to be brought up to it by 30 June 2026), per month","from":null,"to":null,"rate":null,"value":6000,"unit":"money"},{"section_id":"minimum-wage","section":"Minimum wage","group":"employer","basis":"","note":"","tax_year":"2026","effective_from":"2022-02-02","effective_to":null,"source_title":"The UAE Government portal (u.ae): Payment of salaries/wages (last updated 14 October 2026)","source_url":"https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/payment-of-wages","retrieved_at":"2026-11-09","status":"verified","label":"Everyone else","from":null,"to":null,"rate":null,"value":"No general minimum wage: the Labour Law sets no minimum salary","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and remote workers","group":"other","basis":"","note":"No personal income tax applies to freelance or remote-work income; business turnover above AED 1 million brings Corporate Tax registration.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"u.ae: Work permits (updated 19 October 2026)","source_url":"https://u.ae/en/information-and-services/jobs/Sector-of-employment/employment-in-the-private-sector/work-permits","retrieved_at":"2026-11-09","status":"verified","label":"MoHRE freelance work permit","from":null,"to":null,"rate":null,"value":"For individuals working independently without an employer sponsor or employment contract, including foreign nationals on self-sponsored residence visas","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and remote workers","group":"other","basis":"","note":"No personal income tax applies to freelance or remote-work income; business turnover above AED 1 million brings Corporate Tax registration.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"u.ae: Starting a business in a free zone (updated 27 October 2026); RAKEZ FAQs","source_url":"https://u.ae/en/information-and-services/business/Doing-business/doing-business-in-free-zones/starting-a-business-in-a-free-zone","retrieved_at":"2026-11-09","status":"verified","label":"Free-zone freelance permits","from":null,"to":null,"rate":null,"value":"Issued by each free zone authority on its own terms (e.g. RAKEZ freelancer permit: a sole practitioner in their own name); a free zone licence is issued within 14 working days of approval","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and remote workers","group":"other","basis":"","note":"then 0% up to AED 375,000 and 9% above; Small Business Relief up to AED 3 million revenue","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"u.ae: Taxation; Cabinet Decision No. 49 of 2023 (natural persons and Corporate Tax)","source_url":"https://u.ae/en/information-and-services/finance-and-investment/taxation","retrieved_at":"2026-11-09","status":"verified","label":"Corporate tax for a freelancer: only above this business turnover (calendar year)","from":null,"to":null,"rate":null,"value":1000000,"unit":"money"},{"section_id":"freelancers","section":"Freelancers, the self-employed and remote workers","group":"other","basis":"","note":"No personal income tax applies to freelance or remote-work income; business turnover above AED 1 million brings Corporate Tax registration.","tax_year":"2026","effective_from":"2018-01-01","effective_to":null,"source_title":"Federal Tax Authority: Mandatory Registration; Voluntary Registration; u.ae: Register for VAT (updated 28 October 2026)","source_url":"https://www.tax.gov.ae/en/content/mandatory.registration.aspx","retrieved_at":"2026-11-09","status":"verified","label":"VAT registration (any business, freelancers included): mandatory above","from":null,"to":null,"rate":null,"value":375000,"unit":"money"},{"section_id":"freelancers","section":"Freelancers, the self-employed and remote workers","group":"other","basis":"","note":"No personal income tax applies to freelance or remote-work income; business turnover above AED 1 million brings Corporate Tax registration.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"u.ae: Residence visa for working outside the UAE (updated 7 August 2026); GDRFA Dubai: Issuance of the virtual work residence permit","source_url":"https://u.ae/en/information-and-services/visa-and-emirates-id/Types-of-visas/Residence-visa/residence-visa-for-working-outside-the-uae","retrieved_at":"2026-11-09","status":"verified","label":"Remote work visa (virtual work residence)","from":null,"to":null,"rate":null,"value":"Self-sponsored, 1 year, renewable; for people employed by, or running, a business outside the UAE","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and remote workers","group":"other","basis":"","note":"No personal income tax applies to freelance or remote-work income; business turnover above AED 1 million brings Corporate Tax registration.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"u.ae: Residence visa for working outside the UAE (updated 7 August 2026); GDRFA Dubai: Issuance of the virtual work residence permit","source_url":"https://u.ae/en/information-and-services/visa-and-emirates-id/Types-of-visas/Residence-visa/residence-visa-for-working-outside-the-uae","retrieved_at":"2026-11-09","status":"verified","label":"Remote work visa: minimum monthly income (USD)","from":null,"to":null,"rate":null,"value":3500,"unit":"number"},{"section_id":"freelancers","section":"Freelancers, the self-employed and remote workers","group":"other","basis":"","note":"No personal income tax applies to freelance or remote-work income; business turnover above AED 1 million brings Corporate Tax registration.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"ICP: Green Residence Guide (updated 12 September 2026)","source_url":"https://icp.gov.ae/en/services/uae-green-residency/","retrieved_at":"2026-11-09","status":"verified","label":"Green Visa for freelancers and the self-employed","from":null,"to":null,"rate":null,"value":"5 years, renewable, no sponsor; MoHRE freelance or self-employment permit and a bachelor's degree or specialised diploma","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and remote workers","group":"other","basis":"","note":"No personal income tax applies to freelance or remote-work income; business turnover above AED 1 million brings Corporate Tax registration.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"ICP: Green Residence Guide (updated 12 September 2026)","source_url":"https://icp.gov.ae/en/services/uae-green-residency/","retrieved_at":"2026-11-09","status":"verified","label":"Green Visa: freelance income in the previous two years at least (as worded by ICP)","from":null,"to":null,"rate":null,"value":360000,"unit":"money"},{"section_id":"freelancers","section":"Freelancers, the self-employed and remote workers","group":"other","basis":"","note":"No personal income tax applies to freelance or remote-work income; business turnover above AED 1 million brings Corporate Tax registration.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"ICP: Green Residence Guide (updated 12 September 2026)","source_url":"https://icp.gov.ae/en/services/uae-green-residency/","retrieved_at":"2026-11-09","status":"verified","label":"Green Visa, skilled employees: monthly salary at least","from":null,"to":null,"rate":null,"value":15000,"unit":"money"},{"section_id":"freelancers","section":"Freelancers, the self-employed and remote workers","group":"other","basis":"","note":"No personal income tax applies to freelance or remote-work income; business turnover above AED 1 million brings Corporate Tax registration.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"u.ae: Golden visa (updated 28 July 2026; table source: ICP)","source_url":"https://u.ae/en/information-and-services/visa-and-emirates-id/residence-visas/golden-visa","retrieved_at":"2026-11-09","status":"verified","label":"Golden Visa: entrepreneurs","from":null,"to":null,"rate":null,"value":"5 years, renewable, no sponsor","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and remote workers","group":"other","basis":"","note":"No personal income tax applies to freelance or remote-work income; business turnover above AED 1 million brings Corporate Tax registration.","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"u.ae: Golden visa (updated 28 July 2026; table source: ICP)","source_url":"https://u.ae/en/information-and-services/visa-and-emirates-id/residence-visas/golden-visa","retrieved_at":"2026-11-09","status":"verified","label":"Golden Visa: exceptional talent or rare specialisations","from":null,"to":null,"rate":null,"value":"10 years, renewable","unit":"text"},{"section_id":"freelancers","section":"Freelancers, the self-employed and remote workers","group":"other","basis":"","note":"10 years (public investments), 5 years (real estate)","tax_year":"2026","effective_from":"2026-01-01","effective_to":null,"source_title":"u.ae: Golden visa (updated 28 July 2026; table source: ICP)","source_url":"https://u.ae/en/information-and-services/visa-and-emirates-id/residence-visas/golden-visa","retrieved_at":"2026-11-09","status":"verified","label":"Golden Visa: investors, minimum capital","from":null,"to":null,"rate":null,"value":2000000,"unit":"money"}],"pageUrl":"https://calcbloc.com/uae/tax-tables/2026","attribution":{"source":"CalcBloc","url":"https://calcbloc.com/uae/tax-tables/2026","required":true,"text":"Data by CalcBloc (calcbloc.com)"}}