UAE mainland companies with 50 or more employees must reach 10% Emirati representation in skilled roles by the end of December 2026, with an 8% checkpoint at 30 June 2026. Miss a quota slot and MOHRE charges AED 9,000 per month, per missing Emirati position (AED 108,000 a year) as of 2026.
That fine is a non-deductible expense under Article 33 of the UAE Corporate Tax Law (Federal Decree-Law No. 47 of 2022), which increases the real after-tax cost of non-compliance. NAFIS salary support, on the other hand, is not a fine, and genuine payroll and training costs behind a compliant Emirati hire remain fully deductible.
Full breakdown of the quota mechanics, the fine escalation table since 2023, how to book NAFIS salary support correctly, and free zone scope questions:
https://qasproglobal.com/uae-emiratisation-quota-rules-2026-mohre-fines-nafis-corporate-tax/
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