Bill Gates Proposes ‘Human-Reserved’ Jobs, Taxes on AI and Robots
Bill Gates Proposes ‘Human-Reserved’ Jobs, Taxes on AI and Robots
Microsoft co-founder Bill Gates has proposed designating some jobs as “Human Reserved” and taxing artificial intelligence (AI) use and robots as policymakers consider how to respond to the technology’s impact on employment.
Gates made the proposals in an essay titled “The turbulent AI era is here. The choices we make now are critical,” published on his Gates Notes website on August 26, 2026.
Under his “Human Reserved” proposal, Gates said some occupations could be deliberately kept for human workers even when AI or robots are capable of performing the work. He argued that certain roles involve human qualities or that replacing workers too quickly could create significant social and economic disruption.
Gates also proposed taxes on AI use, including AI tokens, and robots. He argued that the existing tax system can create financial incentives for businesses to replace workers with machines and suggested that taxation could help support measures such as worker retraining and social safety nets.
The proposals are not government policies or laws. They are recommendations put forward by Gates as part of his broader discussion of how governments and society could respond to the economic and social effects of rapidly advancing AI.
