Personal income tax
Wages, qualifying personal investment income and qualifying real-estate investment income are excluded from a natural person's Corporate Tax business-turnover test.
Filing & deadlines
A natural person conducting UAE business generally enters Corporate Tax scope when annual business turnover exceeds AED 1 million. This is a turnover threshold, not a tax-free profit allowance.
Business and scope
For in-scope natural persons, taxable income is taxed at 0% up to AED 375,000 and 9% on the excess, subject to applicable reliefs. Registration and filing are separate steps.
Salary and take-home pay calculator
2026: one full-year private-sector job, fixed basic salary and regular contractual allowances, age 18–59, standard mandatory ILOE policy. Supports non-GCC expatriates and Emirati employees registered with GPSSA under the selected law.
Annual estimate · 2026
- Annual gross earnings
- AED 156,000.00
- Employee pension saving
- AED 0.00
- Annual income tax
- AED 0.00
- Annual ILOE premium including VAT
- AED 63.00
- Annual income after tax and payroll deductions
- AED 155,937.00
- Average per calendar month (annual net ÷ 12)
- AED 12,994.75
Calculation details
No UAE personal salary tax. ILOE cost includes 5% VAT and is subtracted here even if paid outside payroll. GPSSA uses regular contractual pay with the applicable minimum and maximum; irregular bonus is excluded. Salary is unchanged from January. The 2023 law generally covers first entrants from 31 October 2023; confirm your registered law. Excludes Abu Dhabi/Sharjah local pension funds, other GCC nationality schemes, retirees, domestic/temporary workers, optional insurance, loan deductions and end-of-service settlements. Employer health insurance and gratuity are not employee payroll deductions.
Official basis and tool instructions
Official Corporate Tax registration service and eligibility
This link opens the authority’s service or instructions. Check its supported year and eligibility; a calculation or draft does not submit a tax return.
Open official resource ↗Official basis and tool instructions
- Federal Tax Authority (FTA) — Reference 1https://tax.gov.ae/en/services/corporate.tax.registration.aspx
- Federal Tax Authority (FTA) — Reference 2https://www.tax.gov.ae/en/taxes/corporate.tax/corporate.tax.topics/basis.of.taxation.natural.person.aspx
- Federal Tax Authority (FTA) — Reference 3https://www.tax.gov.ae/Datafolder/Files/Pdf/2024/CT%20Bulletin/Basic%20Tax%20Information%20bulletin-%20Natural%20Person-English.pdf
Official sources
Sources checked 28 Oct 2026 · Current guidance reviewed 2026-10-28
- Federal Tax Authority (FTA) — Reference 1https://www.tax.gov.ae/en/taxes/corporate.tax/corporate.tax.topics/basis.of.taxation.natural.person.aspx
- Federal Tax Authority (FTA) — Reference 2https://www.tax.gov.ae/Datafolder/Files/Pdf/2024/CT%20Bulletin/Basic%20Tax%20Information%20bulletin-%20Natural%20Person-English.pdf