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Indemnité de fin de service
A statutory lump-sum payment due to employees upon termination of employment in the UAE and other GCC states. Under UAE Federal Decree-Law No. 33 of 2021 (Labour Law), employees who have completed one or more years of continuous service are entitled to gratuity calculated as: 21 days' basic salary for each of the first five years of service, plus 30 days' basic salary for each additional year — subject to a total cap of two years' salary. The gratuity is calculated on the last basic salary (excluding allowances, commissions, and bonuses unless contractually included). Employees terminated for gross misconduct under Article 44 may forfeit all or part of their gratuity.
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No. The UAE does not levy personal income tax, so end-of-service gratuity payments are received tax-free. However, employees who are tax residents of their home country may need to declare the gratuity as foreign income — depending on the applicable double tax treaty and their home country's tax rules on overseas employment income.