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SwahiliEAU Calcolatore fiscale 2026
Calcola l'imposta sulle società degli EAU (0% sui primi 375.000 AED, 9% oltre) e IVA (5%). Gli EAU non applicano imposta sul reddito personale.
Based on UAE Federal Decree-Law No. 47 of 2022 (Imposta società) and No. 8 of 2017 (VAT). For informational purposes only — consult a UAE-licensed tax advisor for official advice.
Calcolatore dell'Imposta sulle Società EAU
0% sui primi 375.000 AED di utile imponibile. 9% oltre. Regime standard.
Tax Breakdown
Calcolatore IVA EAU (5%)
Calcola l'IVA su beni e servizi all'aliquota standard EAU del 5%.
Calcolatore IVA EAU Breakdown
Key Facts Circa UAE Taxation
The UAE's tax regime is one of the most business-friendly in the world — but the rules changed substantially in 2023 with the introduction of federal Imposta società.
0% Imposta sul Reddito Personale
Salaries, wages, dividends, and most personal income are not taxed at the federal level. The UAE remains one of the most tax-efficient jurisdictions globally for individuals.
Soglia Società 375.000 AED
Aziende pay 0% Imposta società on the first AED 375,000 of taxable profit. The 9% rate only kicks in on profits above that — protecting small businesses and startups.
Incentivi Zone Franche
Qualifying Gratuito Zone Persons (QFZPs) can pay 0% on qualifying income, subject to substance requirements. Non-qualifying income is taxed at 9%.
5% Aliquota Standard IVA
Introduced in January 2018, VAT applies at 5% on most goods and services. Exports, international transport, healthcare, education, and residential real estate are zero-rated or exempt.
Pillar Two Top-up
Multinationals with consolidated revenue ≥ EUR 750m face a 15% Domestic Minimum Top-up Tax under OECD Pillar Two rules, effective for tax periods on or after 1 January 2025.
FTA — Autorità Fiscale Federale
The Federal Tax Authority (FTA) administers all federal taxes. All returns, payments, and registrations happen through the EmaraTax portal.
Track Your UAE Taxes Automatically with Fatturazione+,
Create VAT-compliant invoices, track tax-deductible expenses, and generate reports ready for FTA filing — all from one app.
Inizia gratisHow to Pay Tax in the UAE
Whether you're a Gratuito Zone startup, a mainland business, or a freelancer with a trade licence — Qui's how UAE tax compliance works.
Registrati presso la Federal Tax Authority
Every taxable business must register on the EmaraTax portal for both Imposta società and VAT (wQui thresholds apply). Registration is mandatory if il tuo annual taxable supplies exceed AED 375,000.
Register on EmaraTax →Comprendi i tuoi obblighi fiscali
Mainland businesses: Standard 9% Imposta società on profit above AED 375,000. Gratuito Zone businesses: 0% on qualifying income if QFZP requirements met. VAT: 5% standard on most goods/services; quarterly returns. Individuals: No personal income tax.
Mantieni registri finanziari certificati
All taxable persons must keep accounting records for at least 7 years. Gratuito Zone Persons must maintain audited financial statements to retain their 0% rate. Fatturazione+, can help with invoicing and expense tracking.
Start Tracking for Gratuito →Presenta e paga in tempo
Imposta società returns are due within 9 months of the end of the relevant financial year. VAT returns are typically quarterly (sometimes monthly for larger businesses), filed within 28 days of the end of the tax period. Late filing penalties start at AED 1,000.
Mantieni la conformità alle regole di sostanza
Gratuito Zone companies, holding companies, and certain regulated activities must meet Economic Substance Requirements — including UAE-based directors, qualifying employees, and adequate physical presence. Non-compliance can lead to loss of 0% Gratuito Zone benefits.
Frequentemente Interrogato
Domande
Everything you need to know about UAE Imposta società and VAT.
Gli EAU hanno l'imposta sul reddito personale?
No. The UAE imposes 0% personal income tax on individuals at the federal level. Salaries, wages, dividends, capital gains, and most personal earnings are not taxed. Some emirates apply municipal fees on rentals and tourism, but tQui is no broad-based income tax.
Qual è l'aliquota dell'imposta sulle società EAU?
0% on the first AED 375,000 of taxable profit, then 9% on profits above that threshold. Multinationals earning over EUR 750m globally are subject to a 15% Domestic Minimum Top-up Tax under OECD Pillar Two, effective for tax periods on or after 1 January 2025.
Who is exempt from Imposta società?
Government entities, qualifying public benefit entities, qualifying investment funds, pension/social security funds, and Qualifying Gratuito Zone Persons (on qualifying income only). Individuals running unincorporated businesses with revenue under AED 1 million per year may also qualify for the Small Attività commerciale Relief regime.
What is a Qualifying Gratuito Zone Person?
A Gratuito Zone company that meets specific conditions including: maintaining adequate substance in the UAE, deriving qualifying income, complying with transfer pricing rules, and not electing for the regular regime. QFZPs pay 0% on qualifying income and 9% on non-qualifying income.
Qual è l'aliquota IVA degli EAU?
5% standard rate, in effect since 1 January 2018. Zero-rated supplies include certain exports, international transport, qualifying healthcare, qualifying education, and residential real estate (first supply). Exempt supplies include some financial services and bare land.
When are tax returns due?
Imposta società: Returns and payment due within 9 months of the end of the relevant financial year. VAT: Quarterly returns are typical, filed within 28 days of period end. Both are filed via the EmaraTax portal.
