🇦🇪 UAE tax & finance calculators
21 days basic for first 5 years, 30 days/yr after. Cap: 2 years' total basic. Tax-free in the UAE.
🇦🇪 United Arab Emirates key numbers
Top 8 United Arab Emirates calculators
All UAE tax & salary tools
Tax brackets, retirement, payroll, and credits that follow FTA rules. Universal calculators (loans, health, sport, conversions) are below.
UAE: zero personal income tax, 9% corporate, 5% VAT
The UAE remains one of the most tax-friendly jurisdictions globally for individuals. There is NO personal income tax for residents, no capital gains tax, no inheritance tax, no wealth tax. The Federal Tax Authority (FTA) administers the two main consumption taxes: 5% VAT (since 2018) and the new 9% Corporate Tax (since June 2023). Property buyers pay a 4% Dubai Land Department fee at purchase.
UAE Corporate Tax (effective 1 June 2023)
| Profit band | Rate |
|---|---|
| First AED 375,000 | 0% |
| Above AED 375,000 | 9% |
| Multinationals (revenue greater than EUR 750M) | 15% DMTT (Pillar 2, from 2025) |
| Qualifying Free Zone Person | 0% on qualifying income |
Small Business Relief (until end-2026): businesses with revenue below AED 3 million can elect 0% CT. Personal income (salary, rent from primary residence, personal investments) remains tax-exempt. Only individuals running businesses with revenue above AED 1 million face CT.
End-of-Service Gratuity (EoSG)
UAE's labour law (Federal Decree-Law 33 of 2022) replaced the legacy gratuity system. For unlimited contracts, employees accrue gratuity based on basic salary (excluding allowances): 21 days of basic per year for first 5 years, 30 days per year thereafter. Cap: 2 years' total basic salary. Tax-free in the UAE. Many companies now opt into the new End-of-Service Savings scheme that invests gratuity contributions instead of paying lump sum at exit.
Property and rental in UAE
Dubai property purchases incur 4% DLD transfer fee (typically split 2%/2% between buyer and seller, but often paid by buyer in full per agreement). Mortgage registration is 0.25%. Service charges range from AED 10-30 per square foot annually. Rental income is tax-free for individual landlords but subject to a 5% Housing Fee added to electricity bills. Foreign ownership is permitted in designated freehold zones (Dubai Marina, Downtown, Palm Jumeirah, etc.).
WPS (Wage Protection System)
WPS is a mandatory electronic salary transfer system that requires employers to pay registered employees through an authorized agent (banks, exchange houses, fintechs). Required for all private-sector employees registered with MoHRE. Companies failing WPS face fines starting AED 1,000 per employee per month and work permit suspension. The SIF (Salary Information File) format includes employee Emirates ID, salary breakdown (basic, housing, transport, other), and total amount.
Why the UAE attracts professionals
- Zero personal income tax means a 100,000 AED salary nets 100,000 AED (minus only WPS-related minor fees).
- Compare to a UK higher-rate earner at the same gross: ~62,000 GBP (60,000 USD) net after PAYE + NI.
- Compare to a US California resident: ~70,000 USD net after federal + state + FICA.
- The UAE differential is roughly 30-40% more take-home, although cost of living (rent, schooling, healthcare) is typically higher than home country.
- Golden Visa (10-year residency for investors, professionals, and exceptional talents) and Green Visa (5-year for skilled employees) make long-term settling easier.
Calculators by UAE emirate
Localized 2026 tax math + keyword-targeted pages for every AE region. Each links to: Salary Calculator, Gratuity, Mortgage.