| Personal Income Tax Rates – Employment Income | |
|---|---|
| Tax rate | NOT APPLICABLE |
| Tax period | NOT APPLICABLE |
| Tax residency / Domicile according to domestic law | NOT APPLICABLE |
| Tax registration | NOT APPLICABLE |
| Employment income definition | NOT APPLICABLE |
| Examples of tax exemption | NOT APPLICABLE |
| Specific expatriate concession | NOT APPLICABLE |
| Income of board members | NOT APPLICABLE |
| Tax returns | NOT APPLICABLE |
| Tax payments | NOT APPLICABLE |
| Tax on real estate property | |
| Social contribution (CSS) to be paid with tax |
| Employment income / income from board members | NOT APPLICABLE |
|---|
| Cross border employments | NOT APPLICABLE |
|---|---|
| Exception under Art 16 of Reg. 883/2004 and Art 17 of Reg. 1408/71 | |
| Social Security Cost as % from gross salary and absolute amounts | NOT APPLICABLE |
| Work permit | Employment visa/ work permit required to work in the UAE. Visa / work permit is generally provided by the employer. |
|---|---|
| Visa | Employment visa/ work permit required to work in the UAE. Visa / work permit is generally provided by the employer. |
| Residency permits / registration certificate | See above. |
| Driving license | One need to have a local driving license to drive the car. However, the authority accepts the drive license of certain countries and issue the local one based on that. |
| Stock option plan | NOT APPLICABLE |
| Residence permits / Registration card |
| 183 days | NOT APPLICABLE |
|---|---|
| Notion of employer | |
| Existence of a permanent establishment |