阿联酋新规--企业所得税-深圳盈安投资有限公司

阿联酋新规--企业所得税

阿联酋新实施的《2022年第47号联邦法令法》将要求阿联酋企业——包括自贸区企业——从2023年6月1日该法案正式实施时起遵守税收规定。

Overview

Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (“Corporate Tax Law”) was signed on 3 October 2022 and was published in Issue #737 of the Official Gazette of the United Arab Emirates (“UAE”) on 10 October 2022. The Corporate Tax Law provides the legislative basis for imposing a federal tax on corporations and Business profits (“Corporate Tax”) in the UAE. The provisions of the Corporate Tax Law shall apply to Tax Periods commencing on or after 1 June 2023.

What is Corporate Tax?

Corporate Tax is a form of direct tax levied on the Taxable Income of corporations and other Businesses. Corporate Tax is sometimes also referred to as ‘Corporate Income Tax’ or ‘Business Profits Tax’ in other jurisdictions.

Corporate Tax is charged on a wide range of Business profits, and those subject to Corporate Tax in the UAE include not only companies but also certain partnerships, unincorporated entities and natural persons conducting a Business or Business Activities.

Corporate Tax is paid on an annual basis with reference to the Tax Period of a Taxable Person. A Tax Period is the Financial Year or part thereof for which a Tax Return needs to be filed. The Financial Year is the period of 12 months for which Financial Statements are prepared. Payment of Corporate Tax is due within nine months from the end of the applicable Tax Period.

*The UAE Corporate Tax regime applies to Tax Periods commencing on or after 1 June 2023.

How does Corporate Tax work?

Taxable Persons are subject to Corporate Tax on their Taxable Income - this is their Accounting Income with certain adjustments made for Corporate Tax purposes. Generally, Corporate Tax is imposed on Taxable Income at the following rates:

0% (zero percent) on the portion of the Taxable Income not exceeding AED 375,000.
9% (nine percent) on the portion of the Taxable Income exceeding AED 375,000.

自2023年6月1日起，所有在阿联酋营业利润超过375,000 迪拉姆的企业将必须缴纳9%的企业所得税。而营业利润低于这一数额的企业将不受影响。