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SwahiliEAU Calculadora de impostos 2026
Calcule o Imposto sobre Sociedades dos EAU (0% sobre os primeiros 375.000 AED, 9% acima) e IVA (5%). Os EAU não cobram imposto sobre o rendimento pessoal.
Based on UAE Federal Decree-Law No. 47 of 2022 (Imposto sobre sociedades) and No. 8 of 2017 (VAT). For informational purposes only — consult a UAE-licensed tax advisor for official advice.
Calculadora do Imposto sobre Sociedades dos EAU
0% sobre os primeiros 375.000 AED de lucro tributável. 9% acima. Regime padrão.
Tax Breakdown
Calculadora de IVA dos EAU (5%)
Calcule o IVA sobre bens e serviços à taxa padrão dos EAU de 5%.
Calculadora de IVA dos EAU Breakdown
Key Facts Sobre 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 Imposto sobre sociedades.
0% Imposto sobre o Rendimento Pessoal
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.
Limiar Sociedades 375.000 AED
Empresas pay 0% Imposto sobre sociedades on the first AED 375,000 of taxable profit. The 9% rate only kicks in on profits above that — protecting small businesses and startups.
Incentivos de Zona Franca
Qualifying Grátis Zone Persons (QFZPs) can pay 0% on qualifying income, subject to substance requirements. Non-qualifying income is taxed at 9%.
5% Taxa Padrão 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 — Autoridade Tributária Federal
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 Faturação+,
Create VAT-compliant invoices, track tax-deductible expenses, and generate reports ready for FTA filing — all from one app.
Comece grátisHow to Pay Tax in the UAE
Whether you're a Grátis Zone startup, a mainland business, or a freelancer with a trade licence — aqui's how UAE tax compliance works.
Registe-se na Federal Tax Authority
Every taxable business must register on the EmaraTax portal for both Imposto sobre sociedades and VAT (waqui thresholds apply). Registration is mandatory if seu annual taxable supplies exceed AED 375,000.
Register on EmaraTax →Compreenda as suas obrigações fiscais
Mainland businesses: Standard 9% Imposto sobre sociedades on profit above AED 375,000. Grátis Zone businesses: 0% on qualifying income if QFZP requirements met. VAT: 5% standard on most goods/services; quarterly returns. Individuals: No personal income tax.
Mantenha registos financeiros auditados
All taxable persons must keep accounting records for at least 7 years. Grátis Zone Persons must maintain audited financial statements to retain their 0% rate. Faturação+, can help with invoicing and expense tracking.
Start Tracking for Grátis →Entregue e pague a tempo
Imposto sobre sociedades 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.
Mantenha conformidade com regras de substância
Grátis 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% Grátis Zone benefits.
Frequentemente Perguntado
Perguntas
Everything you need to know about UAE Imposto sobre sociedades and VAT.
Os EAU têm imposto sobre o rendimento pessoal?
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 taqui is no broad-based income tax.
Qual é a taxa do Imposto sobre Sociedades dos 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 Imposto sobre sociedades?
Government entities, qualifying public benefit entities, qualifying investment funds, pension/social security funds, and Qualifying Grátis Zone Persons (on qualifying income only). Individuals running unincorporated businesses with revenue under AED 1 million per year may also qualify for the Small Negócio Relief regime.
What is a Qualifying Grátis Zone Person?
A Grátis 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 é a taxa de IVA dos 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?
Imposto sobre sociedades: 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.
