IncorpUAE

    Impuestos y cumplimiento en EAU: lo que los fundadores necesitan saber

    El panorama fiscal de EAU ha cambiado significativamente.

    Impuestos y cumplimiento de un vistazo

    Las empresas en EAU enfrentan dos impuestos principales: IVA (5%) e Impuesto de sociedades (9% sobre beneficios superiores a 375.000 AED).

    Para quién es: Fundadores creando o ya operando en EAU.

    Precaución clave: Las reglas fiscales evolucionan. Verifique siempre con la FTA.

    Guías fiscales

    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
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    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%
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    Checklists de cumplimiento

    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

    Cifras clave

    5%

    Tasa IVA

    9%

    Tasa IS

    AED 375K

    Umbral IVA

    AED 375K

    Umbral IS

    0% QFZP

    IS zona franca

    9 months

    Declaración IS

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    Cómo funciona esta sección

    Las guías fiscales se compilan de fuentes oficiales FTA.

    Este contenido es educativo y no constituye asesoramiento fiscal.

    Última revisión: febrero 2026