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Home / Tolley's Global Mobility: Employment Taxes (Worldwide excluding Europe) /United Arab Emirates /2. Mechanics of payroll / 2.1 Withholding of income tax

2.1 Withholding of income tax

United Arab Emirates

2.1�� Withholding of income tax

Personal income tax is not levied on employment income in the UAE. Therefore, there is no requirement to withhold income tax via payroll.

However, other taxes do exist in the Emirates such as:

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•�� VAT (since January 2018)
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•�� corporate tax

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9.2.2 Work permits

2.3.2 Attachment of earnings orders

2.1.1 Rates of income tax

9.3 Emiratisation

2.1.6 Local development tax

2.1.2 Form TD-1

3.2 Restricted Stock Units (RSU's)

7.1 Travel expenses

3.1 Minimum wage and overtime

9.1 Probation period

1.2.1 PAYE income tax and health surcharge filings

8.2 Income tax non-compliance

Return of employees (ROE)

3.2 Stock options

2.2.2 Housing fund contributions

1.3.2 Annual reporting

3.2 Food coupons

9.1 Work permits

3.5 Expense reimbursements

6.1.2 Reciprocal agreements