UAE tax tables 2026
Why salaries carry no income tax, corporate tax and Small Business Relief, VAT, pension contributions for UAE nationals (GPSSA and the Abu Dhabi Pension Fund), unemployment insurance, end-of-service gratuity and the savings scheme, the Emirati minimum wage, and the permits and visas for freelancers and remote workers for 2026.
- 2026-01-01 to 2026-12-31
- AED
Some figures on this page are still under review against the official sources and are marked below.
Income tax
Personal income tax
| Item | Value |
|---|---|
| Income tax on individuals (salary, wages) | 0% |
| Statutory basis | 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 |
| A natural person's business is subject to Corporate Tax only above this turnover (calendar year) | AED 1,000,000 |
The UAE levies no income tax on individuals. Self-employed income counts toward the AED 1 million business-turnover test; salary never does.
Source: u.ae: Taxation; Cabinet Decision No. 49 of 2023 (natural persons and Corporate Tax) · retrieved 2026-11-09
Employee contributions
GPSSA pension contributions for UAE nationals (Federal Decree-Law No. 57 of 2023)
| Item | Value |
|---|---|
| Employee (insured) | 11% |
| Employer | 15% |
| Government share of the employer rate (private sector, pensionable salary below AED 20,000)employer pays 12.5% net below AED 20,000 | 2.5% |
| Maximum pensionable salary, private sector (per month) | AED 70,000 |
| Who | 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 |
| GCC nationals | Covered by their home country's pension law under the GCC Insurance Protection Extension |
Expatriates are not covered by GPSSA; they receive the end-of-service gratuity (or the savings scheme).
Source: u.ae: Pensions and social security for UAE citizens (updated 14 October 2026) · retrieved 2026-11-09
GPSSA under Federal Law No. 7 of 1999 (registered before 31 October 2023) and the new-law salary floor
These figures are still being checked against the official source.
| Item | Value |
|---|---|
| Employee (insured) | 5% |
| Employer, private sector | 12.5% |
| Government, private sector | 2.5% |
| Decree-Law 57/2023: minimum contribution salary (per month) | AED 3,000 |
Under review: gpssa.gov.ae and the UAE legislation portal refused automated requests; figures not yet read on the official pages.
Source: 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) · retrieved 2026-11-09
Abu Dhabi Pension Fund (Abu Dhabi nationals)
| Item | Value |
|---|---|
| Member, registered from 2023-12-01 | 11% |
| Employer, members registered from 2023-12-01 | 15% |
| Contribution salary up to (new members, per month) | AED 100,000 |
| Member, registered before 1 December 2023 | 5% |
| Employer, members registered before 1 December 2023 | 15% |
| Contribution salary up to (in-service members, per month) | AED 150,000 |
Source: Abu Dhabi Pension Fund: Pension Law, A Comprehensive Guide (8 April 2026) · retrieved 2026-11-09
Unemployment insurance (ILOE, employee premium)
| Item | Value |
|---|---|
| Premium per month at most, basic salary below AED 16,000 | AED 5 |
| Premium per month at most, basic salary above AED 16,000 | AED 10 |
| Benefit: share of the subscription salary | 60% |
| Benefit paid for at most (months) | 3 |
| Benefit cap per month, first category | AED 10,000 |
| Benefit cap per month, second category | AED 20,000 |
| Fine for not subscribing | AED 400 |
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.
Source: u.ae: Insurance against job loss (updated 8 December 2025) · retrieved 2026-11-09
Employer costs
End-of-service gratuity (Federal Decree-Law No. 33 of 2021, Art. 51) and the savings scheme
| Item | Value |
|---|---|
| Continuous service needed (years) | 1 |
| Days of basic wage per year, first 5 years | 21 |
| Days of basic wage per year after that | 30 |
| Total capped at (months of wage) | 24 |
| Wage basis | Last basic salary (housing, transport and other allowances excluded) |
| Savings scheme (alternative to gratuity): employer contribution, under 5 years' service | 5.83% |
| Savings scheme: employer contribution, 5 years or more | 8.33% |
| Savings scheme: voluntary employee contributions at most (share of total wage) | 25% |
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.
Source: The UAE Government portal (u.ae): End of service benefits for employees in the private sector (Article 51 of the UAE Labour Law) · retrieved 2026-11-09
Minimum wage
| Item | Value |
|---|---|
| Emirati nationals in the private sector (existing staff to be brought up to it by 30 June 2026), per monthSource: mohre.gov.ae · retrieved 2026-11-09 | AED 6,000 |
| Everyone else | No general minimum wage: the Labour Law sets no minimum salary |
Source: The UAE Government portal (u.ae): Payment of salaries/wages (last updated 14 October 2026) · retrieved 2026-11-09
Other rates
Corporate tax
| Item | Value |
|---|---|
| Taxable income taxed at 0% up to | AED 375,000 |
| Rate on taxable income above that | 9% |
| Small Business Relief: revenue up to (resident persons)tax periods ending on or before 2029-12-31 | AED 3,000,000 |
| Qualifying Free Zone Person: rate on qualifying income (no AED 375,000 band; other income at 9%) | 0% |
| Domestic Minimum Top-up Tax (minimum effective rate)MNE groups with global revenue of €750 million or more, from financial years starting 1 January 2025 | 15% |
Financial years starting on or after 1 June 2023 (Federal Decree-Law No. 47 of 2022; Cabinet Decision No. 116 of 2022).
Source: 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 · retrieved 2026-11-09
VAT
| Item | Value |
|---|---|
| Standard rate | 5% |
| Mandatory registration: taxable supplies and imports over 12 months above | AED 375,000 |
| Voluntary registration above | AED 187,500 |
Source: Federal Tax Authority: Mandatory Registration; Voluntary Registration; u.ae: Register for VAT (updated 28 October 2026) · retrieved 2026-11-09
Freelancers, the self-employed and remote workers
| Item | Value |
|---|---|
| MoHRE freelance work permit | For individuals working independently without an employer sponsor or employment contract, including foreign nationals on self-sponsored residence visas |
| Free-zone freelance permitsSource: u.ae · retrieved 2026-11-09 | 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 |
| Corporate tax for a freelancer: only above this business turnover (calendar year)then 0% up to AED 375,000 and 9% above; Small Business Relief up to AED 3 million revenueSource: u.ae · retrieved 2026-11-09 | AED 1,000,000 |
| VAT registration (any business, freelancers included): mandatory aboveSource: tax.gov.ae · retrieved 2026-11-09 | AED 375,000 |
| Remote work visa (virtual work residence)Source: u.ae · retrieved 2026-11-09 | Self-sponsored, 1 year, renewable; for people employed by, or running, a business outside the UAE |
| Remote work visa: minimum monthly income (USD)Source: u.ae · retrieved 2026-11-09 | 3,500 |
| Green Visa for freelancers and the self-employedSource: icp.gov.ae · retrieved 2026-11-09 | 5 years, renewable, no sponsor; MoHRE freelance or self-employment permit and a bachelor's degree or specialised diploma |
| Green Visa: freelance income in the previous two years at least (as worded by ICP)Source: icp.gov.ae · retrieved 2026-11-09 | AED 360,000 |
| Green Visa, skilled employees: monthly salary at leastSource: icp.gov.ae · retrieved 2026-11-09 | AED 15,000 |
| Golden Visa: entrepreneursSource: u.ae · retrieved 2026-11-09 | 5 years, renewable, no sponsor |
| Golden Visa: exceptional talent or rare specialisationsSource: u.ae · retrieved 2026-11-09 | 10 years, renewable |
| Golden Visa: investors, minimum capital10 years (public investments), 5 years (real estate)Source: u.ae · retrieved 2026-11-09 | AED 2,000,000 |
No personal income tax applies to freelance or remote-work income; business turnover above AED 1 million brings Corporate Tax registration.
Source: u.ae: Work permits (updated 19 October 2026) · retrieved 2026-11-09
Cite this table
For reports, articles and coursework. Each figure's own official source is listed with its section.
Embed this table
Free to use on your site. Keep the "Powered by CalcBloc" link: it is how readers can check the figures. For live data, use the free API.
Use the data
The same figures as JSON or CSV, with effective dates and a source for each one. Free under CC BY 4.0 with the credit “Data by CalcBloc (calcbloc.com/data)”: API documentation.
Guides and calculators
Official sources
- Taxation · retrieved 2026-11-09
- Cabinet Decision No. 49 of 2023 (natural persons) · retrieved 2026-11-09
- Taxation of natural persons under the Corporate Tax Law (CTGTNP1) · retrieved 2026-11-09
- Cabinet Decision No. 116 of 2022 (Corporate Tax rates) · retrieved 2026-11-09
- Extension of Small Business Relief until 31 December 2029 · retrieved 2026-11-09
- Basic Tax Information Bulletin: Free Zone Persons · retrieved 2026-11-09
- Domestic Minimum Top-up Tax · retrieved 2026-11-09
- Mandatory Registration (VAT) · retrieved 2026-11-09
- Voluntary Registration (VAT) · retrieved 2026-11-09
- Pensions and social security for UAE citizens · retrieved 2026-11-09
- Pension Law: A Comprehensive Guide · retrieved 2026-11-09
- Insurance against job loss · retrieved 2026-11-09
- End of service benefits for workers in the private sector · retrieved 2026-11-09
- Work permits · retrieved 2026-11-09
- Starting a business in a free zone · retrieved 2026-11-09
- FAQs (freelancer permit) · retrieved 2026-11-09
- Residence visa for working outside the UAE · retrieved 2026-11-09
- Issuance of the virtual work residence permit · retrieved 2026-11-09
- Green Residence Guide · retrieved 2026-11-09
- Golden visa · retrieved 2026-11-09
- Federal Decree-Law No. 33 of 2021 regarding the regulation of employment relationship (Art. 51) · retrieved 2026-10-20
- MOHRE FAQ: end-of-service gratuity is calculated on the last basic salary only · retrieved 2026-10-20
- The UAE Government portal (u.ae): Payment of salaries/wages (last updated 14 October 2026) · retrieved 2026-11-09
- 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) · retrieved 2026-11-09
How every figure is checked: methodology. All datasets: CalcBloc data.