United Arab Emirates
VerifiedKey Figures
Income Tax Range
0%–0%
Tax year 2025
Employer Contribution Rate
12.5%
On gross salary
Employee SS Rate
5%
Deducted from gross
Minimum Wage
—
—
Income Tax Brackets
Tax year 2025
| Bracket | Income Range | Rate |
|---|---|---|
| No Personal Income Tax | AED 0 — and above | 0% |
Social Security Contributions
Employee and employer contribution rates
Employee Contributions
GPSSA Pension — Employee (UAE Nationals only)
Employer Contributions
GPSSA Pension — Employer (UAE Nationals only)
Employment Rules Summary
Key obligations for employers in United Arab Emirates
Minimum Wage
—
Annual Leave
30 days
Sick Leave
15 days
Notice Period
30 days
Probation Period
6 days
Maternity Leave
60 weeks
Paternity Leave
5 weeks
Overtime Rate
1.25× standard rate
Payroll Frequency
Monthly
13th Month Pay
Not required
Health Insurance Schemes
Employer obligations in United Arab Emirates
Dubai Mandatory Health Insurance (DHA)
Private — MandatoryMandatory health insurance for all employees and their dependents in the Emirate of Dubai. Employer must provide minimum Essential Benefits Plan (EBP) covering AED 150,000/year inpatient and outpatient. EBP premium is approximately AED 600-750/year per person. Employer must cover employee; employee may contribute to dependent premiums.
Employer
—
Abu Dhabi Mandatory Health Insurance (DoH/HAAD)
Private — MandatoryMandatory health insurance for all employees and their dependents in the Emirate of Abu Dhabi under the Thiqa and Daman schemes. Employer must provide minimum Daman basic plan. UAE nationals covered under Thiqa scheme fully funded by the government. Expatriate employees must be enrolled in employer-sponsored plan.
Employer
—
Official Sources
Government authorities for United Arab Emirates employment and tax
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United Arab Emirates - Estimates only
Estimates only - Not professional tax advice
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Data Disclaimer
All data is sourced from official government publications and updated monthly. This is for reference only and does not constitute professional tax or legal advice. Always verify with a qualified local advisor.
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