12 July 2026 · Quotas
2026 Emiratisation Quotas: Who Must Hire
For 2026, mainland private-sector companies with 50 or more skilled employees must fill 10% of their skilled roles with UAE nationals by year end, rising two points a year with a mid-year checkpoint. Separately, companies with 20 to 49 employees in 14 targeted sectors must make a set number of Emirati hires. The percentage is measured against skilled headcount, not total staff.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
The 10% skilled-role target
The headline quota for larger employers.
- Applies to 50+ skilled employees on the mainland.
- 10% of skilled roles by 31 December 2026.
- Rises two percentage points each year.
- Half-yearly checkpoint during the year.
The 20–49 employee rule
A parallel obligation for mid-size companies.
- Applies to 20–49 employees in 14 targeted sectors.
- Requires a set number of Emirati hires.
- One-off contribution for each missing hire.
- Check whether your activity is on the sector list.
Related guides
Frequently Asked Questions
For working out your exact obligation.
Is the 10% based on total staff?
No. It is measured against skilled roles, not the whole workforce.
What if I have 40 employees?
You may fall under the 20–49 rule if your activity is in one of the 14 targeted sectors.
Is there a mid-year target?
Yes. There is a half-yearly checkpoint, so the target is tracked across the year.
Can Exiloz calculate my quota?
Yes. We count your skilled roles and tell you exactly how many Emirati hires you need.
Know your exact quota
Exiloz counts your skilled roles and tells you how many UAE nationals you must hire.