United Arab Emirates
Last reviewed: 21 August 2026 · Primary sources: Federal Tax Authority (FTA), MoHRE and ICP
Country facts at a glance
- Currency: AED — pegged at 3.6725 per USD
- VAT: 5% standard rate
- Corporate tax: 0% to AED 375,000, then 9%
- Global minimum tax: 15% DMTT for MNE groups above EUR 750m
- Personal income tax: None
- End of service: 21 days’ basic pay per year, 30 days after year 5, capped at 24 months
- Social insurance: Nationals only — 5% employee, 12.5% employer (GPSSA, private sector)
- Minimum wage: No universal statutory minimum
- Working week: 48 hours; reduced by 2 hours per day in Ramadan
- Notice period: 30 to 90 days
Current decision alerts
- Small Business Relief — available where revenue stays at or below AED 3m — is legislated only to the end of the 2026 tax period.
- E-invoicing is being phased in; check whether your filing cycle is affected before your next return.
Practical country guidance
Banking & Money
Open a UAE bank account as an expat
Emirates ID, residence visa, salary certificate and the compliance checks banks run before activation.
Salary transfer and the Wage Protection System
Why WPS registration affects work-permit renewals and what a delayed run triggers.
Mortgage rules and loan-to-value caps
Central Bank LTV ceilings, debt-burden limits and financing caps by borrower type.
Tax & Compliance
Corporate tax registration and filing
Who registers, the nine-month deadline and the penalties for missing it.
VAT registration thresholds and returns
Mandatory and voluntary thresholds, filing periods and record-keeping duties.
Free zone status and Qualifying Income
The QFZP conditions that decide whether 0% actually applies to you.
Visas & Residency
UAE eVisa rules for GCC residents
Who needs an electronic entry permit and what to verify before travelling.
Golden and Green residence routes
Eligibility categories, sponsorship differences and renewal mechanics.
Emirates ID and residence visa renewal
Sequence, medical testing and the deadlines that carry fines.
Business & Employment
Mainland versus free zone setup
Ownership, activity scope, visa quotas and the tax consequence of each.
End-of-service gratuity and final settlement
The 21/30-day formula, the 24-month cap and the 14-day payment rule.
Emiratisation and ILOE obligations
Quota targets, contribution deadlines and the penalties for shortfalls.
Useful calculators
VAT Calculator
End-of-Service Gratuity
Corporate Tax + Small Business Relief
Mortgage Affordability (LTV + DBR)
Overtime & Unused Leave Payout
Official portals
EmaraTax
Corporate tax and VAT registration, returns and payments
Federal Tax Authority
MoHRE
Work permits, contracts, WPS and labour complaints
Ministry of Human Resources
ICP / UAEICP
Entry permits, residence visas and Emirates ID
Identity & Citizenship Authority
DubaiNow
Dubai government services in a single app
Digital Dubai
Frequently asked questions
Is there income tax on my salary in the UAE?
No. There is no personal income tax on employment income. Corporate tax applies to business profit, and a natural person only enters its scope once UAE business turnover exceeds AED 1 million in a calendar year.
Do I lose my gratuity if I resign?
No. Under the 2022 labour law a completed year of service vests the entitlement in full, whoever ends the contract. The old reductions applied to unlimited contracts, which no longer exist.
Is gratuity calculated on my total salary?
No — on basic salary only. Housing, transport and other allowances are excluded, which is why many settlements come in well below expectations.
Does my free zone company still have to file?
Yes. Free zone entities must register and file annually. The 0% rate applies only to Qualifying Income where every QFZP condition is met.
When is my corporate tax return due?
Within nine months of the end of the financial year. A 31 December year end means a 30 September deadline the following year.
How this page is maintained
General information only. Confirm current rules with the relevant authority.