What is the income tax rate in UAE for expats?

UAE uses a progressive tax system with rates from 0% to 0%. On a €60,000 salary (single filer), the effective rate is 0% with a net take-home of €60,000. Tax year: 2026.

How much tax will I pay on €100,000 in UAE?

A single filer earning €100,000 in UAE pays approximately €0 in income tax plus €0 in social contributions, for a total effective rate of 0%. Net take-home: €100,000.

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All countries tax comparison

UAE — Income Tax 2026

Progressive brackets, social contributions, deductions, and expat-specific regimes. Source: Federal Tax Authority (UAE) / PwC UAE Tax Summary 2026 / GPSSA

Effective Rate

0.0%

Net Take-Home

€60,000

Marginal Rate

Rank (of 20)

Adjust your scenario

Annual Gross Income

€60,000

Filing Status

Children

Income Split

Bracket-by-Bracket

Range	Rate	Tax
AED0 – +	0.0%	€0
Total Income Tax		€0
+ Social Contributions	0.0%	€0

Country-Specific Notes

Zero personal income tax for all individuals (citizens and expats).
5% VAT on goods and services (introduced Jan 2018).
9% corporate tax introduced Jun 2023 on profits above AED 375,000 — does not affect individual salaries.
No social security for expats. UAE nationals pay GPSSA: 5% employee (11% for new hires post-Oct 2023) + employer contribution.
No capital gains tax, no withholding tax on individuals.
End-of-service gratuity: 21 days salary/year for first 5 years, 30 days/year thereafter (Labour Law Art. 51).
Tax Procedures Law amendments effective Jan 2026: 5-year refund window, R&D tax credit for corporates.

How UAE compares

Effective tax rate at €60,000 gross, all 20 countries. UAE highlighted.

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Source: Federal Tax Authority (UAE) / PwC UAE Tax Summary 2026 / GPSSA · Last updated: 2026-09 · Tax year: 2026. Estimates only — consult a tax professional for your specific situation.