IncorpUAE

    阿联酋税务与合规：创始人真正需要知道的

    阿联酋的税收环境已发生显著变化。自2018年起征收 VAT，自2023年起征收企业所得税。了解您的义务——并从一开始就为之规划——可以防止代价高昂的错误和意外。

    税务与合规一览

    阿联酋企业面临两种主要税收：VAT（对大多数供应品征收5%，超过375,000迪拉姆必须注册）和企业所得税（对超过375,000迪拉姆的利润征收9%）。自由区企业可能对其合格收入享受0%的企业所得税率，但这需要有真实的实质和合规性。除税收外，年度合规包括许可续期、签证管理、UBO申报和ESR报告。

    适用对象： 正在阿联酋设立或已在运营业务的创始人。

    关键提醒： 税收规则会演变。本指南反映了截至2026年2月的情况。请务必与 FTA 或合格的税务顾问核实。

    税务指南

    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
    阅读指南

    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%
    阅读指南

    合规清单

    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

    关键数字一览

    5%

    VAT 税率

    9%

    企业所得税税率

    AED 375K

    VAT 阈值

    AED 375K

    企业所得税阈值

    0% QFZP

    自由区企业所得税

    9 months

    企业所得税申报

    需要阿联酋税务规划方面的帮助吗？

    获取一份设立快照，其中包含根据您的商业模式、区域选择和增长计划量身定制的税务结构建议。

    本节如何运作

    税务和合规指南根据官方 FTA 和财政部的来源汇编。税收规则会变化——请始终与 FTA 或合格的税务顾问核实当前要求。

    本内容仅供参考，不构成税务、法律或财务建议。请始终为您的具体情况获取合格的专业建议。

    最后审查：2026年2月