Chartered Accountants◆Practising since 2016

UAE to India · Secondees

UAE staff working in India: tax and social security

CA Utsav Dogra, Chartered Accountant, ICAI M. No. 542375 · Updated

In brief

There is no UAE income tax to credit, so Indian salary tax is the full cost; many movers are Indian citizens whose residence status changes on return. India has no social security agreement in force with this country, so a foreign national posted to India generally contributes to Indian provident fund as an international worker on full salary.

What is specific to UAE companies

There is no UAE income tax to credit, so Indian salary tax is the full cost. Many movers are Indian citizens returning home, whose residence status changes.

Tax on secondees

QuestionUsual answer
Indian tax on salary for Indian work?Yes, unless all treaty short-stay conditions are met
Indian provident fund?Yes, as an international worker on full pay
Shadow payroll needed?Yes, if salary stays on the home payroll

Our services

How SU and Company helps

We set up and run Indian payroll, including for staff sent from abroad.

  • PF, ESI and state registrations
  • Salary structures under the labour codes
  • Monthly payroll, TDS and returns
  • Shadow payroll and Indian tax for secondees
  • Certificates of coverage and international worker PF

Questions

Is salary paid abroad taxable in India?

Salary for work done in India is generally taxable in India wherever it is paid.

General information as at 5 November 2026, not advice for a particular case. Indian and UAE rules change often; confirm the current position before acting. UAE law points should be confirmed with a UAE adviser.

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