UAE Personal Income Tax Rates for Expats 2026
The UAE levies 0% personal income tax on all residents — citizens and expats alike.
The UAE levies 0% personal income tax on all residents — citizens and expats alike. With no capital gains tax, wealth tax, or mandatory social contributions for expats, Dubai and Abu Dhabi have become two of the world's most tax-friendly destinations for high-earning professionals and investors.
Last reviewed: · Source: tax.gov.ae
Key Facts — 2026
- →0% personal income tax for all individuals (citizens and expats).
- →No capital gains tax, inheritance tax, or wealth tax.
- →Expat employees pay no mandatory social contributions.
- →UAE nationals contribute 5% to GPSSA pension; employers contribute 12.5%.
- →Corporate tax introduced at 9% in 2023 — does not apply to personal employment income.
- →No tax return filing required for individuals.
Top Rate
0%
Effective @ $100k
0%
Taxation Basis
Territorial
Key Tax Numbers: United Arab Emirates 2026
- Top income tax rate
- 0%
- Effective income tax rate at AED 100,000 gross
- 0%(income tax only)
- Taxation basis
- Territorial — foreign-source income generally exempt
- Employee social contributions
- ~5% combined
- Special regimes available
- Free Zone Company · Golden Visa / Long-Term Residence
- Data source
- tax.gov.ae · Last reviewed
Income Tax Brackets (2026)
| Income from (AED) | Income to (AED) | Rate |
|---|---|---|
| 0 | No limit | 0% |
Social Contributions (2026)
| Contribution | Payer | Rate | Cap (AED) |
|---|---|---|---|
| GPSSA Pension (UAE nationals only) | employee | 5% | No cap |
| GPSSA Pension (Employer, UAE nationals only) | employer | 12.50% | No cap |
Special Tax Regimes
Free Zone Company
0% flat rateQualifying free zone entities pay 0% corporate tax on qualifying income.
Qualifiers: Companies in designated free zones with qualifying income
Full Free Zone Company guide →UAE Golden Visa grants long-term residency; individuals continue to pay 0% personal income tax.
Qualifiers: 10-year renewable residency for investors, entrepreneurs, and professionals
Full Golden Visa / Long-Term Residence guide →See your exact take-home pay in United Arab Emirates
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This page is for informational and planning purposes only — not tax advice. Tax laws change frequently; always verify with a qualified tax professional or the national tax authority. Data accuracy target: 90%+ for a single filer with no dependents. See our methodology for sources and limitations.