No UAE Personal Income Tax: The Simple Departure
The UAE (United Arab Emirates) has no federal personal income tax, no capital gains tax, and no withholding tax on individual income. This applies equally to UAE nationals and expatriate residents. On departing the UAE: no UAE income tax liability arises from departure itself. Investment portfolios, UAE or overseas shares, UAE real estate, and any other assets: no deemed disposal, no UAE tax event. The only relevant UAE taxes as a departing individual are: (1) Corporate tax (CT): if you operated a UAE entity, the new UAE corporate tax (9% for profits above AED 375,000) continues to apply to the entity's UAE activities — but personal departure is separate. Close or transfer your business properly with a UAE lawyer. (2) VAT: 5% VAT applies to business transactions — not a personal income tax. No personal VAT implications on departure. (3) Excise duty: on specific goods (tobacco, energy drinks) — not a departure tax. The absence of UAE personal income tax is why many high-income individuals establish UAE tax residency — to use the UAE tax residence certificate (TRC) to invoke DTAs with their home countries and minimise home-country taxation. On leaving the UAE, this planning structure ends.
End-of-Service Gratuity: DEWS, DIFC, and Mainland UAE
UAE Labour Law (Federal Law No. 33 of 2021 — the new Labour Law, effective February 2022) mandates an end-of-service gratuity (مكافأة نهاية الخدمة — makāfa't nihāyat al-khidma) for all private sector employees who have completed at least 1 year of service. Mainland UAE gratuity calculation (under Federal Law 33/2021): (1) First 5 years: 21 days' basic salary per year of service. (2) After 5 years: 30 days' basic salary per year of service. Gratuity is capped at 2 years' total basic salary. Gratuity is paid on resignation, termination, or completion of fixed-term contract. DEWS (DIFC Employee Workplace Savings): all employees in the DIFC (Dubai International Financial Centre) are covered by DEWS — a savings-based gratuity alternative administered by Equiom. The employer contributes 5.83%/8.33% of basic salary monthly to the employee's DEWS account. On termination/resignation: the vested DEWS account balance is paid. DEWS provides portability and investment growth (unlike the traditional gratuity which is a simple cash entitlement). ADGM (Abu Dhabi Global Market): similar to DIFC, employees may be covered by the ADGM Employee Workplace Savings plan. Gratuity taxation: the UAE does not tax gratuity payments. In your destination country: the gratuity may be taxable (USA: ordinary income; UK: likely taxable; Australia: taxable). Plan the receipt of gratuity relative to your tax residency establishment in the new country.
UAE Residency Visa Cancellation and Golden Visa Exit
UAE residency visa: a UAE residency visa (iqama / resident permit) is required for all non-UAE national residents. On permanent departure: cancel your residency visa. (1) Standard residency visa cancellation: done at the Federal Authority for Identity, Citizenship, Customs and Port Security (ICA — formerly GDRFA/Dubai) or your sponsor (employer). (2) On visa cancellation: a 30-day grace period is provided to remain in the UAE after the visa is cancelled. (3) Your Emirates ID becomes invalid on visa cancellation. UAE Golden Visa (10-year visa): the Golden Visa is a long-term residency permit for investors, entrepreneurs, exceptional talents, and outstanding students. On departing the UAE permanently: you can cancel the Golden Visa voluntarily or let it lapse. If you exit UAE for more than 6 months without re-entering: the standard visa lapses; the Golden Visa remains valid for the 10-year term without mandatory return visits (unlike standard 2-year visas which lapse after 6 months absence). Golden Visa holders who are tax residents elsewhere: ensure you have a UAE TRC (Tax Residency Certificate) for the period of UAE residency, which you may need to prove UAE tax residence to your home country's tax authority. UAE TRC application: apply via the UAE Ministry of Finance (MOF) portal — requires proof of 183 days in UAE and UAE residential property or tenancy agreement.
GPSSA Pension for UAE Nationals
GPSSA (General Pension and Social Security Authority — الهيئة العامة للمعاشات والتأمينات الاجتماعية) manages the pension and social insurance for UAE nationals employed in the private sector. (ADRPBF — Abu Dhabi Retirement Pensions and Benefits Fund: for UAE nationals employed in Abu Dhabi government.) UAE nationals' GPSSA contributions: 5% employee + 12.5% employer (private sector) or 5% employee + 15% employer (federal government). The pension accrual: based on years of service and final salary. Retirement age: 60 for men (with 20 years of service); 55 for women (with 15 years of service) — these are minimum ages. If a UAE national permanently emigrates: GPSSA contributions stop when UAE employment ends. The accrued pension entitlement is preserved — payable at retirement age regardless of country of residence at that time. Contact GPSSA before departure (eservices.gpssa.gov.ae) to: (1) obtain a contributory service statement; (2) register an overseas payment address for eventual pension. Expatriate employees: expatriates (non-UAE nationals) do not participate in GPSSA — their retirement savings are entirely through the end-of-service gratuity or DEWS/ADGM. No UAE social security for expatriates.
UAE Bank Accounts, Property, and Tax Residency Certificate
UAE bank accounts as non-resident: upon visa cancellation, UAE banks may require you to close your account or convert to a non-resident account. UAE banks vary in their policies — ENBD, FAB, and ADCB typically require visa validity to maintain accounts. Action: before cancelling your visa, ensure you have transferred funds abroad, settled all UAE direct debits (rent, utilities, credit cards), and have a plan for remaining balances. UAE property as a non-resident: (1) UAE property is freehold in designated areas for all nationalities. Non-residents can own UAE property. (2) No annual property tax in the UAE (unlike UK's council tax or Singapore's ABSD). (3) Municipality fee: a 5% annual municipality fee on rental value (paid by tenants, not owners, in most cases). (4) Service charges: paid to the developer/owners' association for maintenance. (5) Rental income from UAE property: not subject to UAE income tax (no personal income tax). In your new country: declare UAE rental income on your home-country tax return. (6) Capital gains on UAE property sale: no UAE CGT. In your new country: UAE property sale gains are taxable (UK, Australia, Canada, USA all tax worldwide CGT). UAE Tax Residency Certificate (TRC): this is a certificate issued by the UAE Ministry of Finance confirming you were a UAE tax resident for a specified period. Required for invoking UAE DTAs — to claim DTA benefits (reduced withholding rates) from countries like India, UK, Germany. Valid for 1 year. Apply via the UAE MOF Smart Services portal at mof.gov.ae. The TRC requires: proof of 183 days' presence; Emirates ID; residency visa; bank statements; rental or property contract in UAE.