Moving to the UAE from the Philippines

Tax and Salary Structure

The UAE does not levy personal income tax on salaried employees. Your employment salary, allowances, and bonuses are received in full without income tax deductions. The UAE introduced a federal corporate tax under Federal Decree-Law No. 47 of 2022, effective for financial years starting on or after 1 June 2023 ^[1]. The rate is 0% on taxable income up to AED 375,000 and 9% above that threshold ^[1]. This applies to businesses operating under a commercial licence, not to salaried workers.

VAT.

The UAE charges a 5% value-added tax on most goods and services ^[2]. Basic food items, healthcare, and education are either zero-rated or exempt. This tax affects your cost of living but is separate from employment income ^[2].

Philippine tax obligations.

The Philippines taxes its citizens on worldwide income regardless of where they reside. However, Overseas Filipino Workers (OFWs) with employment contracts processed through the Department of Migrant Workers (DMW) are generally exempt from Philippine income tax on their overseas earnings under existing tax provisions for overseas contract workers. If you work in the UAE on a standard employer-sponsored visa processed through the DMW, your UAE salary is typically not subject to Philippine income tax. Consult a Philippine tax professional to confirm your specific situation.

End-of-service gratuity.

UAE labour law entitles employees who complete at least one year of continuous service to an end-of-service gratuity payment ^[3]. The gratuity is calculated based on years of service and basic salary under UAE labour law provisions ^[3]. This payment is not taxed in the UAE.

Remittances to the Philippines.

The UAE is one of the largest sources of OFW remittances to the Philippines. Licensed exchange houses (Al Ansari, UAE Exchange, Lulu Exchange) and banks offer PHP transfers with competitive rates and fast delivery to Philippine bank accounts and e-wallets (GCash, Maya). Remittances are not taxed in the Philippines.

Healthcare and Insurance

Health insurance is mandatory for all residents in the UAE. As of 1 January 2025, employers must purchase a health insurance policy as a prerequisite for issuing or renewing residence permits for private sector employees and domestic workers ^[1]. In Abu Dhabi, employers must cover employees and their families (one spouse and up to three children under 18). In Dubai, employers must cover employees, and sponsors must cover resident dependents.

Coverage basics.

The mandatory package covers inpatient and outpatient care, maternity, emergency treatment, and prescription medications. Co-payment rates for the basic package typically include 20% for inpatient care and 25% for outpatient visits ^[1]. Many employers in professional roles provide enhanced coverage.

Medical fitness test.

All residence visa applicants aged 18 and above must undergo a medical fitness test after arriving in the UAE ^[2]. The test screens for communicable diseases including tuberculosis, hepatitis B, and HIV.

Prescription medications.

Bring a letter from your Philippine doctor listing the generic names (International Nonproprietary Names) and dosages of any medications you take regularly. Most medications available in the Philippines are available in UAE pharmacies under different brand names. Controlled substances require prior approval from the UAE Ministry of Health.

PhilHealth.

While working abroad, your PhilHealth membership can be maintained on a voluntary basis. This provides coverage when you return to the Philippines for visits or permanently. Some OFWs maintain PhilHealth for family members who remain in the Philippines.

Visa and Work Permit Pathways

Filipino nationals require a pre-arranged visa to enter the UAE for employment ^[1]. The standard pathway is an employer-sponsored work visa, where the UAE company handles the entry permit, work permit, and residence visa through the Ministry of Human Resources and Emiratisation (MOHRE) ^[2].

DMW processing.

Before departing the Philippines for overseas employment, OFWs must have their employment contracts verified and processed through the Department of Migrant Workers (DMW, formerly POEA). This includes contract verification, attendance at a Pre-Departure Orientation Seminar (PDOS), and obtaining an Overseas Employment Certificate (OEC). The DMW process is mandatory and provides a layer of contract protection for Filipino workers.

Standard employment visa.

The UAE employer applies for a work permit through MOHRE, providing a valid trade licence, the job offer, and the employee's passport (with at least six months validity) ^[2]. The standard work visa is valid for two years and renewable ^[3]. The employer bears visa processing costs ^[2].

Post-arrival process.

After entering the UAE on an entry permit, you must complete a medical fitness test, obtain an Emirates ID card, and have your residence visa stamped ^[4].

Golden Visa.

The UAE Golden Visa provides 5 or 10-year renewable residence without an employer sponsor ^[5]. Categories include investors (minimum AED 2 million in property or business), specialized professionals, entrepreneurs, and outstanding students ^[5]. Filipino professionals in nursing, engineering, IT, and other specialized fields have been qualifying through the professional talent track.

Green Visa.

The Green Visa provides a 5-year self-sponsored residence permit for skilled workers, freelancers, and self-employed individuals ^[6]. Freelancers must hold a MOHRE-issued freelancing permit and meet qualification and income requirements ^[6].

Domestic worker visa.

A significant number of Filipinos in the UAE work in domestic roles (housekeepers, nannies, caregivers). These positions require a domestic worker visa sponsored by a UAE resident household. MOHRE regulates standard contract terms for domestic workers, and the DMW processes the contract before departure from the Philippines.

180-day rule.

Residence visa holders who remain outside the UAE for more than 180 continuous days will have their visa automatically cancelled ^[4]. Golden Visa holders are exempt ^[5].

Banking and Finances

Opening a UAE bank account.

You can open a bank account once you have your Emirates ID and residence visa. Banks require your passport, Emirates ID, residence visa copy, salary certificate, and proof of address. Major banks including Emirates NBD, ADCB, Mashreq, and FAB serve Filipino expats widely.

Salary accounts.

UAE employers pay salaries through the Wage Protection System (WPS), a Central Bank-administered platform that ensures timely payment ^[1]. Your employer will typically arrange a salary account. Salaries must be paid within the contractual due date, and the employer is considered late if payment is not made within 15 days after that date ^[1].

Remittance to the Philippines.

The UAE-Philippines remittance corridor is one of the busiest in the world. Licensed exchange houses (Al Ansari, UAE Exchange, Lulu Exchange) offer PHP transfers with fast delivery to Philippine bank accounts, GCash, and Maya wallets. Banks and fintech platforms (Wise, Remitly) also serve this corridor. Compare rates across providers, as exchange rate margins vary.

SSS, Pag-IBIG, and PhilHealth contributions.

OFWs can voluntarily continue contributing to the Philippine Social Security System (SSS), Pag-IBIG (Home Development Mutual Fund), and PhilHealth while abroad. These contributions maintain your eligibility for retirement pensions, housing loans, and health coverage when you return. The Philippine Overseas Labor Office (POLO) in the UAE can assist with the process.

Credit history.

The UAE maintains a credit bureau (Al Etihad Credit Bureau, AECB) that tracks your payment history. Your Philippine credit history does not transfer. Building positive UAE credit history takes time but helps with future loan applications.

Housing costs.

Rent in Dubai and Abu Dhabi is typically paid via post-dated cheques (one to four per year). Budget for DEWA deposits, internet setup, and municipality fees. Many Filipino workers share accommodation to reduce costs, particularly in areas like Al Nahda, International City, and Karama in Dubai, or Mussafah in Abu Dhabi.

Moving Logistics

Pre-departure requirements.

The DMW (Department of Migrant Workers) process is mandatory before departure. This includes contract verification, PDOS attendance, and OEC issuance. Complete all DMW requirements before booking your flight. Your employer typically coordinates the timing.

What to bring.

Most household items and personal goods are readily available in the UAE. Bring personal documents (passport, DMW-verified contract, educational certificates authenticated by the Philippine DFA, police clearance from the NBI, birth certificate from PSA), professional credentials, and any medications you take regularly.

Document authentication.

Philippine educational documents must be authenticated by the Department of Foreign Affairs (DFA) and then attested by the UAE Embassy in Manila. Professional licences (nursing, engineering, etc.) may require additional verification by the relevant UAE professional authority. Start the authentication process early, as it takes several weeks.

Flights.

Direct flights operate between Manila and UAE airports (Dubai, Abu Dhabi). Philippine Airlines, Emirates, Etihad, and Cebu Pacific serve these routes. Flight time is approximately nine hours. Many employers arrange the initial flight for new hires, especially for positions recruited through agencies.

Accommodation search.

Filipino communities are established across the UAE. Popular areas in Dubai include Al Nahda, Karama, Bur Dubai, International City, and Discovery Gardens. In Abu Dhabi, Mussafah, Hamdan Street, and Tourist Club areas are common. Use Dubizzle, Property Finder, or Bayut for listings.

Driving licence.

The Philippines is on the list of countries whose driving licences can be converted to a UAE licence through a simplified process (theory test and road test, but reduced training requirements compared to a full course). Bring your valid Philippine driving licence if you plan to drive.

Mobile and internet.

Etisalat (e&) and du are the two telecom providers. SIM cards require your Emirates ID. Mobile data packages are more expensive than in the Philippines. WhatsApp messaging works without restriction.

Cultural Adjustment

Language.

English is the primary working language in most UAE business environments, which gives Filipino expats an immediate advantage. Arabic is the official language, and learning basic Arabic phrases helps with government interactions. Tagalog and other Philippine languages are widely spoken in areas with large Filipino communities.

Food and dining.

Filipino restaurants, carinderias, and grocery stores are widely available across the UAE. Supermarkets in areas with large Filipino populations stock Philippine brands, including canned goods, dried fish, rice varieties, and condiments. Halal food is the default in the UAE, and many Filipino restaurants serve halal-certified dishes.

Religious practice.

The UAE has a significant number of Catholic churches and other Christian places of worship, serving the large Filipino Christian community. Friday is the Muslim day of prayer, and the workweek varies between Saturday-Thursday and Monday-Friday depending on the sector. Ramadan is observed nationally, with adjusted working hours mandated for the private sector.

Climate.

Summer temperatures (May through September) exceed 45°C with high humidity. This is more intense than most of the Philippines, particularly the combined humidity and heat in coastal UAE cities. Air conditioning is universal indoors. Winters (November through March) are mild and pleasant.

Community networks.

The Filipino community in the UAE is one of the largest and most organized expat groups. Filipino associations, church groups, professional organizations, and social clubs operate in every emirate. The Philippine Overseas Labor Office (POLO) and the Philippine Consulate provide consular services, contract dispute assistance, and emergency support.

Labour rights.

UAE law prohibits employers from confiscating worker passports. The Wage Protection System ensures salary payments are electronically tracked ^[1]. Workers can file complaints with MOHRE for contract violations or delayed wages. The DMW and POLO also assist Filipino workers with labour disputes and repatriation if needed. Keep copies of your employment contract, Emirates ID, and all official documents.

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