United Arab Emirates Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The United Arab Emirates calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| AED 240,000 a yearUAE employee pension profile: UAE national, Federal Law 57 of 2023; ILOE insurance category: Category B, basic salary above AED16,000 per month | AED 213,474.00 | AED 213,474.00 | Matches |
Official sources and monitoring
7 official sources. 6 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| UAE VAT rateUAE Government | 2026-10-16 | Checked automaticallyLast checked 2026-10-16 |
| UAE individual taxationUAE Government | 2026-10-16 | Checked automaticallyLast checked 2026-10-16 |
| Expatriate and GCC pension treatmentUAE Government | 2026-10-16 | Checked automaticallyLast checked 2026-10-16 |
| ILOE unemployment insurance categories and premiumsDubai Insurance / official ILOE scheme | 2026-10-16 | Checked automaticallyLast checked 2026-10-16 |
| Ministerial Resolution 604/2022 on unemployment insuranceMinistry of Human Resources and Emiratisation | 2026-10-16 | Site blocks automated checks; reviewed manually |
| Contribution rates under Federal Law 57 of 2023General Pension and Social Security Authority | 2026-10-21 | Checked automaticallyLast checked 2026-10-21 |
| Contribution distribution under Federal Law 7 of 1999General Pension and Social Security Authority | 2026-10-21 | Checked automaticallyLast checked 2026-10-23 |
No detected source change is waiting for review.
Rule version
Version AE-2026-v3, approved on 2026-10-21, last validated on 2026-10-21. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Full-year UAE private-sector employee aged 18 to 64 with twelve equal monthly salary payments.
- The UAE does not impose personal income tax on ordinary salary.
- UAE nationals choose the federal GPSSA law that covers their employment. The new law generally applies to first-time covered employees joining on or after 31 October 2023.
- Select the ILOE category from contractual basic monthly salary, excluding allowances. Category A is up to and including AED16,000; Category B is above it.
- The annual cash estimate includes one year of the selected official ILOE premium plus 5% VAT.
Coverage & limitations
Rule version AE-2026-v3 · Tax year 2026. See sources, monitoring and verification status.
- GCC nationals, government employees and UAE nationals insured by Abu Dhabi, Sharjah or another pension authority are excluded.
- The calculator treats total gross as GPSSA contribution salary. Basic salary plus eligible allowances can differ from total compensation.
- The new-law private employer rate is shown net of the 2.5 percentage-point government support below AED20,000 monthly contribution salary.
- The employee must select their actual ILOE category; it cannot be derived reliably from total gross pay alone.
- Employer health insurance, gratuity accruals, visas, optional savings schemes and employer fees are excluded.
- Independent professional verification pending.