United Arab Emirates Tax Tables 2023 - Tax Rates and Thresholds in United Arab Emirates
Rate and Share, Show you Care 😊 Your feedback and support helps us keep this resource FREE for all to use, thank you.
This page contains the tax table information used for the calculation of tax and payroll deductions in United Arab Emirates in 2023. These tax tables are used for the tax and payroll calculators published on iCalculator™ AE, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for United Arab Emirates or would like to add to or suggest amendments to the information herein then please contact us.
2023 Tax Tables [Quick Links]
Related Calculators
United Arab Emirates Personal Income Tax Tables in 2023
The Income tax rates and personal allowances in United Arab Emirates are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the United Arab Emirates Tax Calculator 2023.
United Arab Emirates Residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 0% | Flat rate on all taxable income |
United Arab Emirates Non-residents Income Tax Tables in 2023
Personal Income Tax Rates and Thresholds (Annual)| Tax Rate | Taxable Income Threshold |
|---|
| 0% | Flat rate on all taxable income |
United Arab Emirates Social Security Rates in 2023
The United Arab Emirates has a structured social security regime applicable to UAE and other Gulf Cooperation Council (GCC) national employees. The key aspects of this system include social security contributions, unemployment insurance, and specific provisions for the Dubai International Financial Centre (DIFC).
United Arab Emirates Social Security in 2023: Rates for Employers and Employees| Social security category | Employee | Employer | Total |
|---|
| Social Insurance | 11% | 15% | 26% |
| Unemployment Insurance (Basic) | 100% | 0% | 100% |
| Unemployment Insurance (Standard) | 100% | 0% | 100% |
United Arab Emirates Social Security in 2023: Earnings Thresholds for Employers and Employees| Social security category | Employee | Employer |
|---|
| Min. | Max. | Min. | Max. |
|---|
| Social Insurance | $ 36,000.00 | $ 840,000.00 | $ 36,000.00 | $ 840,000.00 |
| Unemployment Insurance (Basic) | n/a | $ 60.00 | n/a | n/a |
| Unemployment Insurance (Standard) | $ 192,000.00 | $ 60.00 | n/a | n/a |
Unemployment Insurance Scheme
In 2023 the UAE introduced an unemployment insurance scheme effective from January 2023. It provides financial support to qualifying individuals in the event of unemployment. This scheme is mandatory for Emirati and foreign workers in both the private and public sectors, with exceptions for investors, domestic workers, temporary contract employees, minors, and retirees already receiving pensions.
Pensions Law Update
The 2023 Pensions Law brought significant changes to the pensions landscape in the UAE. It revised the contribution rates and introduced new guidelines regarding pensionable salary cap, service periods, and retirement conditions. The law aims to unify rules between government and private sectors, determining pension calculation based on the average contribution account salary of the last six years of the subscription period.
It is important to note that these contributions and schemes are primarily for Emirati nationals, and different rules may apply to expatriate employees. Employers are responsible for withholding and remitting the appropriate contributions for their employees.
United Arab Emirates VAT Rates in 2023
VAT rates for United Arab Emirates are reviewed annually, you can use the VAT Calculator to calculate VAT due in United Arab Emirates or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.
United Arab Emirates VAT Rates| VAT Rate | VAT Description |
|---|
| 0% | Zero Rated |
| 5% | Standard Rate |
Historic Tax Tables supported for United Arab Emirates
The following tax tables are supported by iCalculator™ AE as part of the suite of free tax tools we provide for United Arab Emirates.