Qarar by BRev · free decision check · rules as of 5 November 2026

What does one Emirati hire do to your business?

Type a few facts about your company and one decision. Qarar shows what it moves across the Emiratisation target, corporate tax, VAT, pension and gratuity, and your cash runway, before you commit. It runs in your browser. Nothing you type is sent to us or stored.

Opens on an example company. Change any figure, or start blank. See the result

1. The decision

Hire Emiratis

A skilled job? (MoHRE levels 1 to 5, attested certificate, at least AED 4,000 a month)
Add to the same decision
2. Your people today
3. Your money this year
Corporate tax: how are you taxed?
Registered for VAT?

Worked out in your browser. Nothing you type is sent to BRev or stored.

Cash a month−AED 7,875
Profit a year−AED 94,500
Cash now, one-offAED 0

Emiratisation quota (MoHRE)

Derived from the rule
FigureNowAfterChange
Emiratis required56+1
Emiratis that count01+1
Short of the target55No change
Contribution exposure a yearAED 600,000AED 600,000No change
Rules and assumptions (2)
  • From 1 July 2026 an Emirati paid under AED 6,000 a month does not count. This assumes every Emirati shown is paid at least that: enter how many are not.
  • 5.1 Emiratis required, rounded UP to 6: how MoHRE rounds a fractional requirement is not confirmed.

Nafis support

To confirm

Now: No Emiratis employed, so no Nafis support applies.

After: Nafis support is not counted. Nafis's own pages still describe the 2021 scheme, and the September 2026 reform (new salary top-up ceilings; employers now pay their own pension share) is reported by the press but not yet on an official page. The pension cost shown under People cost is the full employer share, which is what the reform requires. Confirm any top-up with Nafis (800 62347) before counting on it.

Corporate tax

Settled rule
FigureNowAfterChange
Corporate tax for the periodAED 47,250AED 38,745−AED 8,505
Taxed at 9% (after the 0% band)AED 525,000AED 430,500−AED 94,500
Profit room left in the 0% bandAED 0AED 0No change
Rules and assumptions (2)
  • No permanent tax add-backs or deductions assumed: the point estimate treats accounting profit as taxable profit. Auditor to confirm from the tax computation.
  • Standard UAE CT: first AED 375,000 at 0%, the balance at 9% (Federal Decree-Law 47/2022; Cabinet Decision 116/2022).

VAT registration

Already VAT registered: the decision does not change the registration position.

People cost (listed staff)

Settled rule
FigureNowAfterChange
Payroll a yearAED 84,000
Gratuity accrual a yearAED 0
Employer pension (GPSSA) a yearAED 10,500
People cost a yearAED 94,500

Now: List staff with their basic and gross salaries to cost gratuity and pension.

Rules and assumptions (4)
  • Covers the 1 people listed, not necessarily the whole company.
  • Gratuity is the first-year accrual (21 days' basic per year of service); it rises after five years of service.
  • GPSSA is costed on the gross salary as the contribution account salary; GPSSA defines which pay counts.
  • Emiratis get GPSSA pension, not Labour Law gratuity.

Cash runway

Derived from the rule
FigureNowAfterChange
Cash on handAED 500,000AED 500,000No change
Net cash outflow a monthAED 20,000AED 27,875+AED 7,875
Runway25.0 months17.9 months−7.1 months
Rules and assumptions (1)
  • Runway = cash on hand ÷ monthly net outflow, at today's rate.

ICV score (MoIAT)

An ICV score needs your certificate figures: spend by supplier, payroll, investment. Work it out with the free ICV calculator.

What the decision assumed (1)
  • Hires are costed for a full year from the start of the period; a later start date costs less and counts for less in ICV.

An estimate from the published rules and the facts above. Not a tax assessment, a MoHRE ruling or advice.

Questions people ask

One hire, short answers.

  • Does hiring one Emirati close my Emiratisation gap?

    Not always. MoHRE’s target is a share of your skilled jobs, so a skilled hire also grows the base. On the example company, 50 skilled staff means a 2026 target of 5 Emiratis; hire one into a skilled job and the base is 51, the target rounds up to 6, and the shortfall stays at 5. Qarar shows that before you sign.

  • What does a missed Emirati cost in 2026?

    For a company with 50 or more workers, MoHRE charges a contribution for each Emirati short of the target: AED 10,000 a month, AED 120,000 for 2026, following the AED 1,000 yearly rise MoHRE announced in January 2023. The 2026 deadline is 31 December.

  • Why does an Emirati paid under AED 6,000 a month not count?

    From 1 July 2026 an Emirati paid below the AED 6,000 minimum wage does not count toward the target (MoHRE, 31 December 2025). Qarar still costs that hire, because the salary is real, but gives it no quota credit and says so.

  • Is this a tax assessment or advice?

    No. It is an estimate from the published rules and the facts you type. Each result is marked as a settled rule, derived from the rule, or still to confirm, and every assumption is listed under the figures.

  • Why is there no ICV score here?

    An ICV score needs the certificate’s own figures: spend by supplier, payroll and investment. A few fields cannot stand in for them honestly. The free ICV calculator takes the full inputs.

  • Does it count Nafis salary support?

    No. Nafis’s official pages still describe the 2021 scheme, and the September 2026 changes are reported only in the press. Until an official page states the amounts, Qarar shows Nafis as to confirm and counts the full employer pension share.

Sources · read 5 November 2026

Check every rule at its source.