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    阿聯酋稅務與合規：創辦人真正需要知道的事

    阿聯酋的稅務環境已發生重大變化。自 2018 年起實施 VAT，自 2023 年起實施企業稅。了解您的義務——並從一開始就為它們做計劃——可以避免代價高昂的錯誤和意外。

    稅務與合規一覽

    阿聯酋企業面臨兩種主要稅收：VAT（對大多數供應品徵收 5%，超過 375,000 AED 必須註冊）和企業稅（對利潤超過 375,000 AED 的部分徵收 9%）。自由區企業的合格收入可能符合 0% 的企業稅率，但這需要真實的實質和合規性。除了稅收，年度合規還包括許可證續期、簽證管理、UBO 申報和 ESR 報告。

    適用對象： 正在或已經在阿聯酋經營業務的創辦人。

    主要注意事項： 稅務規則會演變。本指南反映截至 2026 年 2 月的情況。請務必與 FTA 或合格的稅務顧問核實。

    稅務指南

    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
    閱讀指南

    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%
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    合規清單

    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

    關鍵數字一覽

    5%

    VAT 稅率

    9%

    企業稅率

    AED 375K

    VAT 門檻

    AED 375K

    企業稅門檻

    0% QFZP

    自由區企業稅

    9 months

    企業稅申報

    需要阿聯酋稅務規劃方面的幫助嗎？

    獲取一份包含根據您的商業模式、區域選擇和增長計劃量身定制的稅務結構建議的設立快照。

    本部分如何運作

    稅務和合規指南是從官方 FTA 和財政部的資料來源編制的。稅務規則會變——請務必與 FTA 或合格的稅務顧問核實當前要求。

    本內容僅供教育目的，並非稅務、法律或財務建議。請務必為您的具體情況尋求合格的專業建議。

    最後審閱：2026年2月