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SwahiliVAE Belastingrekenmachine 2026
Bereken de vennootschapsbelasting van de VAE (0% op de eerste AED 375.000, 9% daarboven) en btw (5%). De VAE heft geen inkomstenbelasting op particulieren.
Based on UAE Federal Decree-Law No. 47 of 2022 (Vennootschapsbelasting) and No. 8 of 2017 (VAT). For informational purposes only — consult a UAE-licensed tax advisor for official advice.
VAE Vennootschapsbelasting Rekenmachine
0% op de eerste AED 375.000 belastbare winst. 9% daarboven. Standaardregime.
Tax Breakdown
VAE BTW Rekenmachine (5%)
Bereken btw op goederen en diensten tegen het standaardtarief van de VAE van 5%.
VAE BTW Rekenmachine Breakdown
Key Facts Over 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 Vennootschapsbelasting.
0% Inkomstenbelasting
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.
AED 375.000 Drempel Vennootschap
Bedrijven pay 0% Vennootschapsbelasting on the first AED 375,000 of taxable profit. The 9% rate only kicks in on profits above that — protecting small businesses and startups.
Gratis Zone Incentives
Qualifying Gratis Zone Persons (QFZPs) can pay 0% on qualifying income, subject to substance requirements. Non-qualifying income is taxed at 9%.
5% BTW Standaardtarief
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 — Federale Belastingautoriteit
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 Facturering+,
Create VAT-compliant invoices, track tax-deductible expenses, and generate reports ready for FTA filing — all from one app.
Begin gratisHow to Pay Tax in the UAE
Whether you're a Gratis Zone startup, a mainland business, or a freelancer with a trade licence — hier's how UAE tax compliance works.
Registreer bij de Federal Tax Authority
Every taxable business must register on the EmaraTax portal for both Vennootschapsbelasting and VAT (whier thresholds apply). Registration is mandatory if je annual taxable supplies exceed AED 375,000.
Register on EmaraTax →Begrijp uw fiscale verplichtingen
Mainland businesses: Standard 9% Vennootschapsbelasting on profit above AED 375,000. Gratis Zone businesses: 0% on qualifying income if QFZP requirements met. VAT: 5% standard on most goods/services; quarterly returns. Individuals: No personal income tax.
Houd geauditeerde administratie bij
All taxable persons must keep accounting records for at least 7 years. Gratis Zone Persons must maintain audited financial statements to retain their 0% rate. Facturering+, can help with invoicing and expense tracking.
Start Tracking for Gratis →Dien in en betaal op tijd
Vennootschapsbelasting 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.
Blijf voldoen aan substance-regels
Gratis 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% Gratis Zone benefits.
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Everything you need to know about UAE Vennootschapsbelasting and VAT.
Heeft de VAE inkomstenbelasting?
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 thier is no broad-based income tax.
Wat is het vennootschapsbelastingtarief in de VAE?
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 Vennootschapsbelasting?
Government entities, qualifying public benefit entities, qualifying investment funds, pension/social security funds, and Qualifying Gratis Zone Persons (on qualifying income only). Individuals running unincorporated businesses with revenue under AED 1 million per year may also qualify for the Small Bedrijf Relief regime.
What is a Qualifying Gratis Zone Person?
A Gratis 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.
Wat is het btw-tarief in de VAE?
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?
Vennootschapsbelasting: 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.
