United Arab Emirates
Sources and data for the United Arab Emirates
Every value the calculators use, with its effective dates and a link to the official source.
VAT standard rate
- Current value
- 5%
- From
- 1 January 2018
- Checked on
- 17 October 2026
VAT registration thresholds (taxable supplies and imports per year)
- Current value
- Mandatory registration AED 375,000
- Voluntary registration AED 187,500
- From
- 1 January 2018
- Checked on
- 17 October 2026
VAT refund for tourists
- Current value
- Fee per tax-free tag AED 4.80
- Minimum purchase AED 250
- From
- 1 October 2018
- Checked on
- 17 October 2026
Share of the VAT paid that a tourist receives
- Current value
- 85%
- From
- 1 October 2018
- Checked on
- 17 October 2026
Corporate tax rates
- Current value
Table with 2 brackets
AED 0 / AED 375,000 0% AED 375,000 + 9% - From
- 30 March 2026
- Checked on
- 17 October 2026
End-of-service gratuity for foreign full-time workers (Article 51)
- Current value
- Days of basic wage per year, first five years 21 days
- Days of basic wage per year after five years 30 days
- Cap (years of wage) 2 days
- From
- 2 February 2022
- Checked on
- 17 October 2026
Annual leave (Article 29)
- Current value
- Days for each year of service 30 days
- Days per month between six months and one year 2 days
- From
- 2 February 2022
- Checked on
- 17 October 2026
Overtime premiums (Article 19)
- Current value
- Overtime 25%
- Overtime between 10 pm and 4 am 50%
- Work on the rest day 50%
- From
- 2 February 2022
- Checked on
- 17 October 2026
Paid and unpaid sick leave per year (Article 31)
- Current value
- Full pay 15 days
- Half pay 30 days
- Unpaid 45 days
- From
- 2 February 2022
- Checked on
- 17 October 2026
Maternity leave (Article 30)
- Current value
- Full pay 45 days
- Half pay 15 days
- From
- 2 February 2022
- Checked on
- 17 October 2026
Notice period limits (Article 43)
- Current value
- Minimum 30 days
- Maximum 90 days
- From
- 2 February 2022
- Checked on
- 17 October 2026
GPSSA pension contributions for Emiratis in the private sector (% of salary)
- Current value
- Employee 5%
- Employer 12.5%
- Government 2.5%
- From
- 15 October 2026
- Source
- UAE Government portal (u.ae)Emiratis' employment in the private sector (text provided by MoHRE)
- Checked on
- 17 October 2026
Minimum monthly wage for Emiratis in the private sector
- Current value
- AED 6,000
- From
- 1 January 2026
- Source
- UAE Government portal (u.ae)Emiratis' employment in the private sector (text provided by MoHRE)
- Checked on
- 17 October 2026
Annual contribution for each Emirati not hired against the target
- Current value
- AED 108,000
- From
- 1 January 2026
- Source
- UAE Government portal (u.ae)Emiratis' employment in the private sector (text provided by MoHRE)
- Checked on
- 17 October 2026
Unemployment insurance (ILOE)
- Current value
- Basic salary that separates the categories AED 16,000
- Monthly premium, first category AED 5
- Monthly premium, second category AED 10
- Compensation (% of basic salary) AED 60
- Monthly cap, first category AED 10,000
- Monthly cap, second category AED 20,000
- Months of compensation AED 3
- Months subscribed before claiming AED 12
- From
- 8 December 2025
- Checked on
- 17 October 2026
Dubai Land Department fee on a sale (% of sale value)
- Current value
- 4%
- From
- 14 October 2026
- Checked on
- 17 October 2026
Registration trustee fee for a sale
- Current value
- Price below AED 500,000 AED 2,100
- Price of AED 500,000 or more AED 4,200
- From
- 14 October 2026
- Checked on
- 17 October 2026
Mortgage registration fee (% of the mortgage value)
- Current value
- 0.25%
- From
- 14 October 2026
- Checked on
- 17 October 2026
Title deed fee
- Current value
- AED 250
- From
- 14 October 2026
- Checked on
- 17 October 2026
DEWA electricity slab tariff, residential and commercial (fils per kWh)
- Current value
Table with 4 brackets
0 / 2,000 23% 2,000 / 4,000 28% 4,000 / 6,000 32% 6,000 + 38% - From
- 16 May 2026
- Checked on
- 17 October 2026
DEWA electricity slab tariff, industrial (fils per kWh)
- Current value
Table with 2 brackets
0 / 10,000 23% 10,000 + 38% - From
- 16 May 2026
- Checked on
- 17 October 2026
DEWA water slab tariff, residential (fils per cubic metre)
- Current value
Table with 3 brackets
0 / 27 770% 27 / 54 880% 54 + 1,012% - From
- 16 May 2026
- Checked on
- 17 October 2026
DEWA water slab tariff, commercial and industrial (fils per cubic metre)
- Current value
Table with 3 brackets
0 / 45 770% 45 / 91 880% 91 + 1,012% - From
- 16 May 2026
- Checked on
- 17 October 2026
DEWA meter service charge per month
- Current value
- Electricity meter type 1 AED 5
- Electricity meter type 2 AED 6
- Electricity meter type 3 AED 35
- Water meter type 1 AED 5
- Water meter type 2 AED 7
- From
- 16 May 2026
- Checked on
- 17 October 2026
DEWA fuel surcharge (fils per unit)
- Current value
- Electricity (fils per kWh) 6
- Water (fils per cubic metre) 110
- From
- 1 October 2026
- Checked on
- 17 October 2026
Values that update automatically
Three-month EIBOR fixing
- Current value
- No verified figure for today