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UAE Work and Business Toolkit 2026

Two numbers matter most to people working in the UAE. Employees want to know their end-of-service gratuity: 21 days of basic salary a year for the first five years and 30 days after, with no cut for resigning under the current Labour Law. Freelancers and small business owners want to know whether the 9% corporate tax applies to them.

For individuals, corporate tax only applies once business turnover passes AED 1 million in a calendar year, and even then the first AED 375,000 of profit is taxed at 0%. VAT is separate, at 5% on most goods and services.

  1. 1. End-of-service gratuity

    Your gratuity from your basic salary and years of service, including part-years and the two-year cap.

  2. 2. Corporate tax and VAT

    Whether corporate tax applies to your freelance or company income, and how to add or remove 5% VAT.

  3. 3. Rates, finance and savings

    Price your freelance work, plan finance instalments and grow savings.

Questions people ask

Is there income tax on salaries in the UAE?

No. Employment income isn't taxed. Corporate tax applies to business income, and for individuals only above AED 1 million of business turnover a year.

How is UAE gratuity different from Saudi end-of-service pay?

UAE gratuity uses basic salary only and doesn't shrink on resignation after one year. Saudi end-of-service pay uses the full wage including fixed allowances and is reduced on resignation before ten years.

What is the VAT rate in the UAE?

5% on most goods and services. To remove VAT from a price, divide by 1.05.