Country：阿联酋 · Tax, Finance & Audit
United Arab Emirates · Tax, Finance & Audit
The UAE introduced federal Corporate Tax (CT) from June 2023: taxable profit up to AED 375,000 is 0%, above is 9%; free-zone Qualified Free Zone Person (QFZP) income is 0% when economic-substance, audited financials and de minimis (non-qualifying income ≤ 5% or AED 5M) conditions are met. No personal income tax, no capital-gains tax, no withholding tax. VAT is 5% (registration threshold AED 375,000). MNE groups (consolidated revenue ≥ €750M) pay a Domestic Minimum Top-up Tax (DMTT) to 15% from 2025 (Pillar Two).
Key points
- Federal CT: profit ≤ AED 375,000 → 0%; above → 9%; Small Business Relief (revenue ≤ AED 3M) → 0% (through end of 2026).
- QFZP: qualifying income 0%, subject to economic substance, audited financials and de minimis; otherwise non-qualifying income 9%.
- VAT 5%, threshold AED 375,000, returns by 28th of the month.
- No personal income, capital-gains or dividend withholding tax; treaty network covers 137 jurisdictions.
- Pillar Two: MNE groups with consolidated revenue ≥ €750M pay DMTT to 15% from 2025.
Procedure
- Register CT on EmaraTax within 3 months of formation (even at 0%).
- Separate qualifying and non-qualifying income; maintain free-zone substance and audited financials.
- Register VAT at threshold; file monthly or quarterly.
- MNE groups assess Pillar Two ETR and DMTT.
- File annual CT return within 9 months of FY end.
Hard requirements
- CT registration (mandatory); audited financials (if applicable); TP documentation (revenue > AED 200M or related-party > AED 40M).
Costs
CT 9% (above threshold); VAT 5%; audit and advisor fees.⏱ ⏱ Timeline：CT return within 9 months of FY end; VAT monthly/quarterly.⚠ Common risks
- Misjudged free-zone non-qualifying income → 9% and loss of 0% status.
- Late registration fine AED 10,000.
- Missing TP documentation triggers audit.
- Pillar Two top-up tax hits low-tax structures.
Handbook
📘 Step-by-Step Handbook (with owner / timeline / cost / penalties)
Applies to：UAE companies (mainland / free zone) meeting federal CT, VAT and Pillar Two duties; links with incorporation.
Prerequisites
- Registered entity with licence.
- Fiscal year set (affects CT filing deadline).
- Distinguish qualifying vs non-qualifying income (QFZP).
- Audited financials arranged (QFZP mandatory).
| Step | Action | Owner | Timeline | Cost | Official form / system | Notes & penalties |
|---|---|---|---|---|---|---|
| 1 | CT registration (EmaraTax, mandatory even at 0%) Within 3 months of formation, register CT on EmaraTax; for entities formed after March 2024 the deadline is 3 months from formation. | FTA | Within 3 months | Free | EmaraTax CT registration | Penalty：Late registration fine AED 10,000 (per FTA notice) |
| 2 | VAT registration (taxable supplies ≥ AED 375,000) Register when taxable supplies exceed threshold; standard 5%, mostly quarterly filing. | FTA | On reaching threshold | Free | EmaraTax VAT registration | Penalty：Late registration fine |
| 3 | Maintain free-zone substance and audited financials (QFZP) Meet economic-substance (employees, expenditure, assets), keep audited financials and follow TP rules to qualify for 0% qualifying income. | Company / auditor | Within FY | Audit fee | Audited financials | Penalty：Failing conditions loses 0% status, locked to 9% for 5 years |
| 4 | Separate and monitor de minimis Build an income-classification ledger; non-qualifying income must not exceed 5% or AED 5,000,000 (lower) to keep 0%. | Company | Continuous / monthly | — | Income-classification ledger | Penalty：Exceeding threshold → 9% for the whole period |
| 5 | VAT return (monthly/quarterly, by 28th) Submit VAT return and pay by the 28th of the month following the period. | FTA | By 28th | 5% | EmaraTax VAT Return | Penalty：Late-filing fine |
| 6 | Annual CT return (within 9 months of FY end) Profit ≤ AED 375,000 → 0%; above → 9%; Small Business Relief (revenue ≤ AED 3M) → 0% (through 2026). | FTA | Within 9 months of FY end | 9% (above) / 0% | CT Return | Penalty：Late-filing fine |
| 7 | Pillar Two assessment (MNE ≥ €750M) Groups above the consolidated-revenue threshold assess DMTT to 15% from 2025. | Group | FY | Top-up tax | GloBE information return | Penalty：Non-compliance |
✅ Self-check list
⚠ Common pitfalls
Misjudged free-zone non-qualifying income影响：Taxed 9% and loses 0% status (5-year lock).规避：Strictly separate qualifying/non-qualifying; monitor de minimis monthly.
Late CT registration影响：AED 10,000 fine.规避：Register on EmaraTax within 3 months of formation.
Missing TP documentation影响：Audit trigger.规避：Prepare TP docs at threshold; follow arm's-length.
Pillar Two top-up (MNE ≥ €750M)影响：Low-tax structure topped to 15%.规避：Model ETR and DMTT early.
Assuming free zone fully 0%影响：Ignoring QFZP substance or audit duties.规避：Implement substance, audit and income classification.
Exceeding de minimis影响：9% for the whole period.规避：Carve out or reduce non-qualifying activities.
Missing VAT 28th deadline影响：Late-filing fine.规避：Build a filing calendar.
📅 Ongoing post-incorporation obligations
- Annual CT return (within 9 months of FY end).
- VAT filing and payment (by 28th).
- QFZP annual notification and audited financials.
- TP documentation maintenance.
- Economic-substance filing (if applicable).
- Pillar Two GloBE information return (MNE).
🔗 Official portals
🗓 Filing Calendar
阿联酋 · 申报义务日历
| Tax | Freq | Eligible | Due | Example | Form | Penalty |
|---|---|---|---|---|---|---|
| VAT 增值税 | 📅 quarterly | 大多数企业（FTA 分配季报） | 税期结束后 28 天内 | Q2(4-6月) → 2026-07-28 | VAT 申报表（EmaraTax） | 迟报 AED 1,000（首犯）/ AED 2,000（24 个月内累犯） |
| VAT 增值税 | 🕐 monthly | 大企业（FTA 分配月报） | 纳税月结束后 28 天内 | 2026-07 申报 → 2026-08-28 | VAT 申报表（EmaraTax） | 迟报 AED 1,000（首犯）/ AED 2,000（累犯） |
| CT 企业所得税 | 🗓 annually | 应税所得超 AED 375,000 | 财年结束后 9 个月内 | 财年 12-31 → 2026-09-30 | CT 申报表（EmaraTax） | 迟报 AED 500/月（1-12 月），此后 AED 1,000/月 |
| Excise 消费税 | 🕐 monthly | 烟草/能量饮料/甜味饮料/电子烟生产商或进口商 | 纳税月结束后次月 15 日前 | 2026-07 税期 → 2026-08-15 | Excise 申报表（EmaraTax） | 迟报罚款按新罚则框架 |
| DMTT 国内最低补足税 | 🗓 annually | 指定 MNE 集团实体（集团营收 ≥ €750M） | 财年结束后 15 个月内（首个报告年 18 个月） | 财年 12-31 → 次年 2027-03-31 | DMTT 申报表 | 待 FTA 指引 |
| e-invoicing 电子发票 | ⚡ event_based | 年营收 > AED 50,000,000 企业 | 2026-10-30 前任命认证服务商(ASP)，2027-01-01 Phase 1 强制 | ASP 任命 → 2026-10-30；上线 → 2027-01-01 | Peppol 电子发票 | 未合规面临罚款 |
Registration triggers：VAT 强制登记：12 个月应税供应 > AED 375,000；自愿登记 ≥ AED 187,500CT 登记：应税活动开展后须登记（2026-03-31 起自然人年营收 > AED 1M 也须登记）自贸区企业（QFZP）CT 申报须附经审计财报
- 2026-04-14 起新罚则框架（Cabinet Decision 129/2025）：VAT/消费税/CT 统一处罚制度，迟缴年化 14% 非复利
- 转让定价：UAE 营收 > AED 200M 或集团营收 > AED 3.15B 须备 TP 文档
- Small Business Relief：营收 < AED 3M（至 2026-12-31 税期）可免当年 CT
- 无个人所得税/工资税
📎 Source：FTA 联邦税务局 EmaraTax / 阿联酋联邦法令 8/2017(VAT)·47/2022(CT)
🤝 China Tax Treaty
阿联酋 · Withholding Rate Matrix
| Item | Domestic | Treaty/Eff. | Condition |
|---|---|---|---|
| Dividend | 0 | 7 | 持股≥25% 公司或政府实体 0% |
| Interest | 0 | 7 | 支付给政府/央行可 0% |
| Royalty | 0 | 10 | — |
⚠️ 阿联酋方享受协定须持 FTA 税务居民证明(TRC，费用约 AED 550，需 TRN)并满足受益所有人/经济实质
📎 Source：PwC Tax Summaries 2026 / 国家税务总局 / FTA 协定网络
📎 Source：UAE Federal Tax Authority (FTA); Federal Decree-Law No. 47/2022; Pillar Two DMTT
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