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Frequently Asked Questions


What is the main purpose of the UN tax reimbursement system?

The US does not exempt the UN earnings of its taxpayers from taxes. The purpose of the reimbursement system is to place UN staff members subject to taxation in the position they would have been if their official emoluments were not taxed. Hence, it is intended neither to provide a benefit, nor to place the staff member at a disadvantage, in relation to other United Nations staff members who are not required to pay taxes to a Member State on their United Nations emoluments (latest tax circular).


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  Last updated: 14-Mar-2012 

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