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PortugueseUAE Kikokotoo cha Kodi 2026
Hesabu Kodi ya Mashirika ya UAE (0% kwenye AED 375,000 za kwanza, 9% zaidi) na VAT (5%). UAE haitozi kodi ya mapato binafsi.
Based on UAE Federal Decree-Law No. 47 of 2022 (Kodi ya mashirika) and No. 8 of 2017 (VAT). For informational purposes only — consult a UAE-licensed tax advisor for official advice.
Kikokotoo cha Kodi ya Mashirika UAE
0% kwenye AED 375,000 za kwanza za faida inayotozwa. 9% zaidi. Mfumo wa kawaida.
Tax Breakdown
Kikokotoo cha VAT UAE (5%)
Hesabu VAT kwenye bidhaa na huduma kwa kiwango cha kawaida cha UAE cha 5%.
Kikokotoo cha VAT UAE Breakdown
Key Facts Kuhusu 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 Kodi ya mashirika.
0% Kodi ya Mapato Binafsi
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.
Kikomo cha Mashirika cha AED 375,000
Biashara pay 0% Kodi ya mashirika on the first AED 375,000 of taxable profit. The 9% rate only kicks in on profits above that — protecting small businesses and startups.
Vivutio vya Eneo Huria
Qualifying Bure Zone Persons (QFZPs) can pay 0% on qualifying income, subject to substance requirements. Non-qualifying income is taxed at 9%.
5% Kiwango cha Kawaida cha VAT
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 — Mamlaka ya Kodi ya Shirikisho
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 Bili+,
Create VAT-compliant invoices, track tax-deductible expenses, and generate reports ready for FTA filing — all from one app.
Anza bureHow to Pay Tax in the UAE
Whether you're a Bure Zone startup, a mainland business, or a freelancer with a trade licence — hapa's how UAE tax compliance works.
Jiandikishe na Federal Tax Authority
Every taxable business must register on the EmaraTax portal for both Kodi ya mashirika and VAT (whapa thresholds apply). Registration is mandatory if yako annual taxable supplies exceed AED 375,000.
Register on EmaraTax →Elewa wajibu wako wa kodi
Mainland businesses: Standard 9% Kodi ya mashirika on profit above AED 375,000. Bure Zone businesses: 0% on qualifying income if QFZP requirements met. VAT: 5% standard on most goods/services; quarterly returns. Individuals: No personal income tax.
Hifadhi rekodi za kifedha zilizokaguliwa
All taxable persons must keep accounting records for at least 7 years. Bure Zone Persons must maintain audited financial statements to retain their 0% rate. Bili+, can help with invoicing and expense tracking.
Start Tracking for Bure →Wasilisha na lipa kwa wakati
Kodi ya mashirika 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.
Endelea kufuata sheria za substance
Bure 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% Bure Zone benefits.
Mara kwa mara Aliuliza
Maswali
Everything you need to know about UAE Kodi ya mashirika and VAT.
Je, UAE ina kodi ya mapato binafsi?
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 thapa is no broad-based income tax.
Kiwango cha Kodi ya Mashirika UAE ni kipi?
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 Kodi ya mashirika?
Government entities, qualifying public benefit entities, qualifying investment funds, pension/social security funds, and Qualifying Bure Zone Persons (on qualifying income only). Individuals running unincorporated businesses with revenue under AED 1 million per year may also qualify for the Small Biashara Relief regime.
What is a Qualifying Bure Zone Person?
A Bure 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.
Kiwango cha VAT cha UAE ni kipi?
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?
Kodi ya mashirika: 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.
