Methodology

This page explains where our rules come from and how we turn them into calculators, then lists every rule, source and verification date exactly as each calculator uses them.

Where the rules come from

We always start with the official source: the law as published in the official gazette or on a legislation portal, then the pages of the labour ministry, the tax authority or the zakat body. When an official source cannot be reached, we rely on at least two independent secondary sources, such as major law firms, accounting-firm summaries and established newspapers. Below, each source carries its confidence level:

  • Official: the law itself or a government page.
  • Reputable secondary: a non-government source backed by another independent one.
  • Secondary, to be confirmed: a single non-government source we have not yet been able to confirm; we are working on it.

We never write an article number or a rate that we have not read in a source we opened ourselves.

From the law to the calculator

Each country’s rules live in a single data file: the wage used, the rates, the limits, the reasons a contract can end, how service is counted, and the sources with the date we last checked them. The calculator reads that file, and so do the GCC comparison and this page, so what we explain can never differ from what we calculate.

We then test each calculator against worked examples from the law, the authorities and specialist sources, and where we could reach an official calculator we compared our results with it. The tests run again after every change.

How service is counted

Each country follows one of two methods, named for each country below:

  • Calendar: we count whole years, months and days, treat a month as a twelfth of a year and each remaining day as a three-hundred-and-sixtieth.
  • Days: we count every day of service and divide by the number of days in a year as the law defines it.

Either way the last working day counts, and unpaid leave comes off when the law or settled practice says so.

Rounding

We calculate with exact fractions and round once, at the end, to the smallest unit of the country’s currency: halala, fils or baisa. Halves round up. In the VAT calculator we round the VAT and then get the other figure by adding or subtracting, so the price before VAT plus the VAT always equals the price including VAT.

What the calculators leave out

  • Other items in a final settlement: unpaid wages, leave balance, notice pay, tickets.
  • Amounts your employer may deduct for debts or advances you owe.
  • Anything your contract or company policy gives you above the legal minimum.
  • Government employees and people under special regimes, such as free zones with their own laws.

Review and updates

We review a rules file whenever a new law or decision appears, and record the date we last checked its sources. That date appears on every calculator and below. If you see a rule that has changed or a figure that does not match an official source, please contact us.

Rules and sources for each calculator

Our sources by confidence

  • Official sources: 38
  • Reputable secondary sources: 42
  • Secondary sources still to be confirmed: 0

End of service in Saudi Arabia

Rules version: ⁦2026-10⁩Go to the page

Rules applied

Law
Saudi Labor Law
Articles 80, 81, 84, 85, 87, 116
Award per year of service
Half a month’s wage per year for the first 5 years, then one month’s wage per year
Wage used
Last actual wage: basic pay plus regular allowances
Cap
None
Effect of resigning
Under 2 years: nothing
From 2 years to under 5 years: one third
From 5 years to under 10 years: two thirds
10 years or more: the full award
Minimum service
None
Counting the service
In calendar years, months and days, including the last working day; a month is a twelfth of a year and each remaining day 1/360 of a year
Recent changes
The Labor Law amendments in force since 19 February 2025 left Articles 80 to 88 untouched, so the award is calculated as before. Resigning from a fixed-term contract now has its own definition and procedure.

Sources

  1. HRSD — End-of-service award regulations · official · accessed 27 September 2026
  2. HRSD — Labour culture guide: key rights and duties under the Labor Law (PDF) · official · accessed 27 September 2026
  3. Umm Al-Qura — Amendment of certain articles of the Labor Law (2024) · official · accessed 27 September 2026
  4. Ministry of Justice — Labour calculator · official · accessed 27 September 2026
  5. King & Spalding — Amendments to the Saudi Labor Law · reputable secondary · accessed 27 September 2026
  6. Bayzat — Unpaid leave in Saudi Arabia · reputable secondary · accessed 27 September 2026
  7. Al-Mokhtar Law Firm — Article 84 of the Labor Law · reputable secondary · accessed 27 September 2026
  8. HRSD — Labor Law, consolidated text with amendments to 1446 AH (PDF, Arabic) · official · accessed 27 September 2026

End of service in UAE

Rules version: ⁦2026-10⁩Go to the page

Rules applied

Law
Federal Decree-Law No. 33 of 2021 on the Regulation of Labour Relations
Articles 44, 51
Award per year of service
21 days’ wage per year for the first 5 years, then 30 days’ wage per year
Wage used
Last basic salary, without allowances
Cap
24 months’ wage
Effect of resigning
No reduction
Minimum service
One full year
Counting the service
In calendar years, months and days, including the last working day; a month is a twelfth of a year and each remaining day 1/360 of a year
Recent changes
Since 2 February 2022 (Decree-Law 33 of 2021), resigning no longer reduces the gratuity and dismissal under Article 44 no longer cancels it.

Sources

  1. UAE Government portal (u.ae) — End of service benefits for workers in the private sector · official · accessed 27 September 2026
  2. Al Ramsy Advocates — Article 51 gratuity rules · reputable secondary · accessed 27 September 2026
  3. Morgan Lewis — United Arab Emirates updates federal labour law · reputable secondary · accessed 27 September 2026
  4. Gulf News — UAE gratuity calculator: what are your end-of-service dues? · reputable secondary · accessed 27 September 2026
  5. Khaleej Times — UAE gratuity calculator · reputable secondary · accessed 27 September 2026
  6. Topsource Worldwide — End-of-service gratuity in the UAE: employer guide · reputable secondary · accessed 27 September 2026
  7. EY — UAE introduces voluntary alternative end-of-service benefits scheme (Dec 2023) · reputable secondary · accessed 27 September 2026

End of service in Kuwait

Rules version: ⁦2026-10⁩Go to the page

Rules applied

Law
Law No. 6 of 2010 on Labour in the Private Sector
Articles 41, 48, 49, 50, 51, 52, 53
Award per year of service
15 days’ wage per year for the first 5 years, then one month’s wage per year
Wage used
Last total wage, including regular allowances
Cap
18 months’ wage
Effect of resigning
Under 3 years: nothing
From 3 years to under 5 years: half
From 5 years to under 10 years: two thirds
10 years or more: the full award
Minimum service
None
Counting the service
In calendar years, months and days, including the last working day; a month is a twelfth of a year and each remaining day 1/360 of a year
Recent changes
No change to the expatriate calculation since the law was issued in 2010. Law No. 85 of 2017 only changed how a Kuwaiti employee’s indemnity relates to social-security contributions.

Sources

  1. Kuwait Al-Youm (official gazette) no. 963, 21 February 2010 — Law No. 6 of 2010 (Arabic, scanned) · official · accessed 27 September 2026
  2. Al-Mohami legal database — Law No. 6 of 2010, full Arabic text · reputable secondary · accessed 27 September 2026
  3. Al-Jarida — Court of Cassation: end-of-service indemnity computed on the total wage (Arabic) · reputable secondary · accessed 27 September 2026
  4. Al-Dostour Law Firm — Kuwait labour indemnity calculation (Arabic) · reputable secondary · accessed 27 September 2026
  5. Al-Humaidi law office — Calculating end-of-service indemnity under the Kuwaiti Labour Law (Arabic) · reputable secondary · accessed 27 September 2026
  6. Ogletree Deakins — Kuwait: new rules on annual leave and pension contributions (2018) · reputable secondary · accessed 27 September 2026

End of service in Qatar

Rules version: ⁦2026-10⁩Go to the page

Rules applied

Law
Labour Law promulgated by Law No. 14 of 2004
Articles 1, 8, 49, 51, 54, 61
Award per year of service
At least 21 days’ wage per year, or more if the contract says so
Wage used
Last basic salary, without allowances
Cap
None
Effect of resigning
No reduction
Minimum service
One full year
Counting the service
Days of service, including the last working day, divided by 365
Recent changes
Law No. 9 of 2026 (issued 11 June 2026) kept Article 54 as it was and added a case to Article 61 where dismissal forfeits the gratuity: inciting an unlawful strike.

Sources

  1. Al Meezan (Qatari Legal Portal) — Labour Law, Article 54 · official · accessed 27 September 2026
  2. Al Meezan — Labour Law, Article 8 · official · accessed 27 September 2026
  3. Al Meezan — Labour Law, Article 1 (definitions) · official · accessed 27 September 2026
  4. Al Meezan — Labour Law, Article 61 · official · accessed 27 September 2026
  5. Al Meezan — Labour Law, Article 49 (amended 2020) · official · accessed 27 September 2026
  6. Al Meezan — Labour Law, Article 51 (amended 2020) · official · accessed 27 September 2026
  7. Al Meezan — Labour Law, Article 56 · official · accessed 27 September 2026
  8. Official Gazette no. 11 of 2026 — Law No. 9 of 2026 amending the Labour Law (pages published by Al-Sharq) · official · accessed 27 September 2026
  9. Justice Office Lawyers and Consultants — Qatar Labour Law gratuity · reputable secondary · accessed 27 September 2026
  10. HLB HAMT — Qatar end of service gratuity guide · reputable secondary · accessed 27 September 2026
  11. Doha Guides — How to calculate end of service gratuity in Qatar · reputable secondary · accessed 27 September 2026

End of service in Oman

Rules version: ⁦2026-10⁩Go to the page

Rules applied

Law
Labour Law issued by Royal Decree 53/2023
Articles 1, 38, 40, 41, 42, 43, 61, 80, 83
Award per year of service
One month’s wage per year for service from 31 July 2023
Earlier service: half a month’s wage per year for the first 3 years, then one month’s wage per year
Wage used
Last basic salary, without allowances
Cap
None
Effect of resigning
No reduction
Minimum service
None
Counting the service
Days of service, including the last working day, divided by 365
Recent changes
The new Labour Law applies from 31 July 2023. Service before that date is still calculated under the old law, so the gratuity is split into two parts.
A Social Protection Fund savings system will replace the gratuity for service after it starts, no later than 19 July 2027.

Sources

  1. Ministry of Labour (Oman) — Labour Law issued by Royal Decree 53/2023 · official · accessed 27 September 2026
  2. Qanoon.om — Royal Decree 35/2003 issuing the former Labour Law · reputable secondary · accessed 27 September 2026
  3. Decree.om — Royal Decree 53/2023 issuing the Labour Law (English translation) · reputable secondary · accessed 27 September 2026
  4. Qanoon.om — Royal Decree 53/2023 issuing the Labour Law · reputable secondary · accessed 27 September 2026
  5. Qanoon.om — Royal Decree 52/2023 issuing the Social Protection Law · reputable secondary · accessed 27 September 2026
  6. Qanoon.om — Royal Decree 60/2025 amending Royal Decree 52/2023 · reputable secondary · accessed 27 September 2026
  7. Oman Observer — How employees’ gratuity will be calculated in Oman for now (October 2024) · reputable secondary · accessed 27 September 2026
  8. Times of Oman — Ministry of Labour issues clarification on end-of-service gratuity · reputable secondary · accessed 27 September 2026
  9. Oman Observer — Labour Ministry clarifies end-of-service gratuity (August 2026) · reputable secondary · accessed 27 September 2026
  10. Al-Shabiba — Ministry of Labour circular on end-of-service dues (August 2026) · reputable secondary · accessed 27 September 2026
  11. Atheer — Social Protection Fund programmes 2026–2028 (March 2026) · reputable secondary · accessed 27 September 2026

End of service in Bahrain

Rules version: ⁦2026-10⁩Go to the page

Rules applied

Law
Labour Law for the Private Sector (Law 36/2012)
Articles 2, 47, 99, 105, 106, 107, 113, 114, 115, 116
Award per year of service
Half a month’s wage per year for the first 3 years, then one month’s wage per year
Wage used
Last basic wage plus the social allowance
Cap
None
Effect of resigning
No reduction
Minimum service
None
Counting the service
In calendar years, months and days, including the last working day; a month is a twelfth of a year and each remaining day 1/360 of a year
Recent changes
Since 1 March 2024 the Social Insurance Organization pays non-Bahrainis the award for later service; the employer still owes it for service before that date.

Sources

  1. Legislation and Legal Opinion Commission — Law 36/2012 promulgating the Labour Law for the Private Sector · official · accessed 27 September 2026
  2. LMRA — Law 36/2012 (English translation of Official Gazette 3063) · official · accessed 27 September 2026
  3. Legislation and Legal Opinion Commission — amendments to Law 36/2012 · official · accessed 27 September 2026
  4. Legislation and Legal Opinion Commission — Prime Minister’s Decision 109/2023 (end-of-service regulation for non-Bahrainis) · official · accessed 27 September 2026
  5. Social Insurance Organization — End of Service Benefit (Decision 109/2023) · official · accessed 27 September 2026
  6. Social Insurance Organization — End of Service Gratuity for non-Bahrainis (FAQ) · official · accessed 27 September 2026
  7. LMRA — Wages and end-of-service indemnity (workers’ booklet, Arabic) · official · accessed 27 September 2026
  8. Al Bilad — SIO: no contributions for the period before the regulation (December 2023) · reputable secondary · accessed 27 September 2026
  9. Gulf Daily News — Expats should apply for their end-of-service indemnity on the SIO website (October 2025) · reputable secondary · accessed 27 September 2026
  10. Blake, Cassels & Graydon (Mondaq) — Bahrain Introduces New Labour Law (2012) · reputable secondary · accessed 27 September 2026

VAT

Rules version: ⁦2026-10⁩Go to the page

Rules applied

Saudi Arabia
Standard rate 15% since 1 July 2020
Before that, 5% from 1 January 2018
the VAT Law and its Implementing Regulations
UAE
Standard rate 5% since 1 January 2018
Federal Decree-Law No. 8 of 2017 on Value Added Tax
Articles 3, 38, 45, 46, 51, 52
Bahrain
Standard rate 10% since 1 January 2022
Before that, 5% from 1 January 2019
Decree-Law No. 48 of 2018 on Value Added Tax, as amended by Law No. 33 of 2021
Oman
Standard rate 5% since 16 April 2021
the Value Added Tax Law issued by Royal Decree 121/2020
Qatar
No VAT yet. The Cabinet has approved a draft law that has not been published, and the General Tax Authority has not announced a start date.
Kuwait
No VAT. Kuwait signed the GCC framework agreement in 2017, but no VAT law has been issued and no start date has been set.

Sources

  1. ZATCA — Guideline on Tax Groups under VAT Provisions (May 2026) · official · accessed 27 September 2026
  2. ZATCA — About VAT · official · accessed 27 September 2026
  3. PwC Worldwide Tax Summaries — Saudi Arabia, Other taxes · reputable secondary · accessed 27 September 2026
  4. UAE Federal Tax Authority — Federal Decree-Law No. 8 of 2017 on VAT and its amendments · official · accessed 27 September 2026
  5. UAE Federal Tax Authority — VAT · official · accessed 27 September 2026
  6. PwC Worldwide Tax Summaries — Bahrain, Other taxes · reputable secondary · accessed 27 September 2026
  7. Trowers & Hamlins — Bahrain VAT: transitional guide (January 2022) · reputable secondary · accessed 27 September 2026
  8. Gulf News — Bahrain officially implements 10% VAT (2 January 2022) · reputable secondary · accessed 27 September 2026
  9. Decree.om — Royal Decree 121/2020 issuing the Value Added Tax Law · reputable secondary · accessed 27 September 2026
  10. PwC Worldwide Tax Summaries — Oman, Other taxes · reputable secondary · accessed 27 September 2026
  11. CMS — The introduction of VAT in the Sultanate of Oman: a brief legal guide · reputable secondary · accessed 27 September 2026
  12. PwC Worldwide Tax Summaries — Qatar, Other taxes · reputable secondary · accessed 27 September 2026
  13. PwC Worldwide Tax Summaries — Kuwait, Other taxes · reputable secondary · accessed 27 September 2026
  14. Grant Thornton — Indirect tax guide: Bahrain (updated 1 January 2025) · reputable secondary · accessed 27 September 2026
  15. Oman Tax Authority — VAT FAQs · official · accessed 27 September 2026
  16. Al Roya — Goods and products subject to VAT at 0% specified (27 September 2026) · reputable secondary · accessed 27 September 2026
  17. Fana News — Tax Authority specifies goods subject to zero-percent VAT (27 September 2026) · reputable secondary · accessed 27 September 2026
  18. Legislation and Legal Opinion Commission — Law No. 33 of 2021 amending the VAT Law (Arabic) · official · accessed 27 September 2026

Zakat

Rules version: ⁦2026-10⁩Go to the page

Rules applied

Zakat rate
2.5% when you count the year by the Hijri calendar
2.5775% when you count the year by the Gregorian calendar
Nisab
The value of 85 g of pure gold
or the value of 595 g of pure silver
Currencies
SAR, AED, KWD, QAR, OMR, BHD

Sources

  1. Kuwait Zakat House — zakat calculator · official · accessed 27 September 2026
  2. Kuwait Zakat House — zakat on money and jewellery · official · accessed 27 September 2026
  3. Kuwait Zakat House — the nisab of money · official · accessed 27 September 2026
  4. Kuwait Zakat House — zakat on trade goods · official · accessed 27 September 2026
  5. Qatar Zakat Affairs (Ministry of Awqaf) — what is the nisab? · official · accessed 27 September 2026
  6. Qatar Zakat Affairs (Ministry of Awqaf) — zakat on money calculator · official · accessed 27 September 2026
  7. Dar al-Ifta (Egypt) — the schools on deducting debts when working out zakat · official · accessed 27 September 2026
  8. Sheikh Ibn Baz — zakat when one has debts · official · accessed 27 September 2026
  9. Sheikh Ibn Baz — zakat on money owed to you · official · accessed 27 September 2026