IncorpUAE

    الضرائب والامتثال في الإمارات: ما يحتاج المؤسسون معرفته

    المشهد الضريبي في الإمارات تغير بشكل كبير.

    الضرائب والامتثال باختصار

    الشركات في الإمارات تواجه ضريبتين رئيسيتين: ضريبة القيمة المضافة (5%) وضريبة الشركات (9% فوق 375,000 درهم).

    لمن هذا: المؤسسون الذين يؤسسون أو يديرون أعمالاً في الإمارات.

    تنبيه مهم: القواعد الضريبية تتطور. تحقق دائماً مع الهيئة الاتحادية للضرائب.

    أدلة ضريبية

    VAT

    UAE VAT is charged at 5% on most goods and services. Registration is mandatory once your taxable supplies exceed AED 375,000 in the previous 12 months (or are expected to in the next 30 days). Voluntary registration is available from AED 187,500. Free zone businesses may qualify for a 0% rate on certain supplies, but only if they meet specific 'Designated Zone' conditions — this is not automatic and must be verified. [R1][R2]

    Standard rate: 5%Mandatory registration: AED 375,000Voluntary registration: AED 187,500
    اقرأ الدليل

    Corporate Tax

    UAE Corporate Tax (CT) applies at 9% on taxable income exceeding AED 375,000. Free zone entities can qualify for a 0% rate on 'Qualifying Income' — but only if they meet substance requirements, maintain adequate records, and their income qualifies under the rules. This is not automatic and requires careful structuring. The first tax period for most businesses started on or after 1 June 2023. [R1][R2]

    Standard rate: 9%Small business relief: AED 375,000Qualifying Free Zone rate: 0%
    اقرأ الدليل

    قوائم فحص الامتثال

    Annual compliance essentials

    1

    Renew your trade licence before expiry

    ⏱ Before licence expiry date⚠ Late fees + potential licence suspension
    2

    Renew employee visas and Emirates IDs

    ⏱ Before expiry date⚠ Fines per day for overstay
    3

    File Corporate Tax return

    ⏱ Within 9 months of financial year end⚠ AED 500/month late filing
    4

    File VAT returns (if registered)

    ⏱ By 28th of month following tax period⚠ AED 1,000 first offence; AED 2,000 repeat
    5

    Submit UBO declaration (if applicable)

    ⏱ Annually or upon change⚠ Varies by authority
    6

    Maintain Economic Substance reporting (if applicable)

    ⏱ Within 12 months of financial year end⚠ AED 20,000 first offence
    7

    Prepare and file audited financials (if QFZP)

    ⏱ As part of CT filing⚠ Loss of QFZP status
    8

    Maintain AML/CFT compliance records

    ⏱ Ongoing⚠ Significant fines and potential licence revocation

    Post-setup compliance (first 90 days)

    1

    Register for Corporate Tax on EmaraTax

    ⏱ Within 3 months of incorporation
    2

    Register for VAT (if threshold met or voluntary)

    ⏱ Within 30 days of exceeding threshold⚠ AED 10,000 late registration
    3

    Open corporate bank account

    ⏱ As soon as licence is issued
    4

    Set up accounting system and chart of accounts

    ⏱ Immediately after setup
    5

    Appoint a compliance officer or advisor

    ⏱ Within first month
    6

    Register for AML/CFT compliance (if DNFBP)

    ⏱ Upon licence issuance
    7

    Submit initial UBO declaration

    ⏱ Upon incorporation

    أرقام رئيسية

    5%

    نسبة ضريبة القيمة المضافة

    9%

    نسبة ضريبة الشركات

    AED 375K

    عتبة ضريبة القيمة المضافة

    AED 375K

    عتبة ضريبة الشركات

    0% QFZP

    ضريبة شركات المناطق الحرة

    9 months

    تقديم ضريبة الشركات

    تحتاج مساعدة في التخطيط الضريبي؟

    احصل على ملخص مع توصيات هيكل ضريبي.

    كيف يعمل هذا القسم

    الأدلة الضريبية مجمعة من مصادر الهيئة الاتحادية للضرائب.

    هذا المحتوى تعليمي وليس استشارة ضريبية.

    آخر مراجعة: فبراير 2026