Most member states have granted United Nations staff members exemption from national income taxation on their United Nations emoluments, including staff members of the United Nations Development Programme (UNDP).

Under the Convention on the Privileges and Immunities of the United Nations, staff members of the UN and its specialized agencies, including UNDP, are exempt from income tax on their UN salaries and emoluments in the countries where they are employed. However, this exemption does not necessarily apply to income earned outside of the UN or to income earned in countries other than the country of employment.

Tax exemption policies can vary by country and can depend on the specific agreements in place between the UN and the host country. UNDP provides guidance and support to its staff members to help them understand their tax obligations and take advantage of any available tax exemptions or benefits.