一、Investment basics投资基础

Currency: UAE Dirham (AED)

货币：阿联酋迪拉姆（AED）

Foreign exchange control: There are no foreign exchange controls.

外汇管制：没有外汇管制。

Accounting principles/financial statements: IAS/IFRS. Financial statements generally are required to be prepared annually.

会计原则/财务报表：国际会计准则/国际财务报告准则。财务报表通常要求每年编制一次。

Principal business entities: These are the limited liability company, private/public joint stock company, partnership, branch, and representative office.

主要商业实体：这些是有限责任公司、私人/公共股份公司、合伙企业、分支机构和代表处。

UAE mainland foreign ownership restrictions may apply to certain industries/activities, in which case foreign investors generally may own only up to 49% of the shares in a UAE mainland-registered company conducting such qualifying activities; however, the shareholding may be increased to 100% in companies registered in one of the more than 40 free zones.

阿联酋大陆的外国所有权限制可能适用于某些行业/活动，在这种情况下，外国投资者通常只能持有阿联酋大陆注册公司进行此类合格活动的49%的股份；然而，在40多个自由区中的一个自由区注册的公司的持股比例可能会增加到100%。

二、Corporate taxation公司税收

Corporate tax rate 

企业所得税税率

0% on the first AED 375,000 of taxable income; 9% on taxable income exceeding AED 375,000

第一笔375000迪拉姆应纳税所得额的公司税率为0%；应税收入超过375000迪拉姆的9%。

Residence: A juridical person is resident in the UAE if it is incorporated (or otherwise established or recognized under applicable legislation) in the UAE (including in free zones) or managed and controlled in the UAE.

住所：如果法人在阿联酋（包括自由区）注册（或根据适用法律以其他方式设立或承认）或在阿联酋管理和控制，则法人为阿联酋居民。

Basis: Residents are taxed on worldwide income; nonresidents are taxed only on UAE-source income. Branches generally are taxed in the same way as subsidiaries.

依据：居民按全球收入征税；非居民仅对阿联酋来源的收入征税。分支机构的纳税方式通常与子公司相同。

Certain entities are exempt from corporate income taxation (subject to conditions), namely: government or government-controlled entities, entities engaged in an extractive business, entities engaged in a non-extractive natural resource business, qualifying public benefit entities, qualifying investment funds, public or private pension or social security funds, and companies incorporated in the UAE that are wholly owned and controlled by any of the aforementioned entities.

某些实体免征企业所得税（视情况而定），即：政府或政府控制的实体、从事采掘业的实体、非采掘自然资源业务的实体、符合条件的公共利益实体、符合资格的投资基金、公共或私人养老金或社会保障基金、，以及由上述任何实体全资拥有和控制的在阿联酋注册成立的公司。

However, these entities may be subject to Emirate-level income taxes (see “Emirate income taxation” under “Other taxes on corporations and individuals,” below).

然而，这些实体可能需要缴纳酋长国级别的所得税（见下文“对公司和个人征收的其他税”下的“酋长国所得税”）。

Taxable income: Taxable income is computed based on the accounting net profit (or loss) as stated in financial statements, subject to adjustments for exempt income or restricted or disallowed expenses for corporate income tax purposes. Exempt income may include certain income from shareholdings and foreign permanent establishments, as well as income derived by a nonresident operating aircraft or ships in international transportation, subject to conditions (see “Taxation of dividends,” “Participation exemption,” and “Foreign tax relief,” below).

应税收入：应税收入是根据财务报表中规定的会计净利润（或亏损）计算的，可根据企业所得税目的的免税收入或限制或禁止支出进行调整。免税收入可能包括股权和外国常设机构的某些收入，以及非居民在国际运输中经营飞机或船舶所获得的收入，但须符合条件（见下文“股息税”、“参与免税”和“外国税收减免”）。

Rate: Corporate income tax rates are 0% on the first AED 375,000 of taxable income, and 9% on taxable income that exceeds AED 375,000.

税率：应纳税所得额的第一笔375000迪拉姆为0%，超过375000迪迪拉姆的应纳税所得税税率为9%。

Surtax: There is no surtax.

附加税：没有附加税。

Alternative minimum tax: There is no alternative minimum tax.

替代最低税：没有替代最低税。

Taxation of dividends: Dividends and other profit distributions received from residents are exempt from corporate income tax. 

Dividends received from nonresidents may be exempt if the conditions for a participation exemption are met (see “Participation exemption,” below).

股息税：从居民处收到的股息和其他利润分配免征企业所得税。如果满足参与豁免的条件，从非居民那里收到的股息可以豁免（见下文“参与豁免”）。

Capital gains: Capital gains are taxed at the applicable corporate income tax rate. Capital gains derived from the sale of a participation are exempt if the participation exemption applies (see “Participation exemption,” below). Gains or losses arising on the transfer of assets or liabilities between two group members or on a (de)merger may be exempt if certain conditions are met.

资本利得：资本利得按适用的企业所得税税率征税。如果参与豁免适用，则出售参与产生的资本收益可豁免（见下文“参与豁免”）。如果满足某些条件，两个集团成员之间资产或负债转移或（解除）合并产生的利得或损失可以豁免。

Losses: Tax losses can offset up to 75% of the taxable income of subsequent tax periods, provided certain conditions are met (e.g., continuity of shareholding and business activities). Losses may be carried forward indefinitely. The carryback of losses is not permitted. A tax loss may be transferred to another taxable person at least 75% commonly owned, subject to certain conditions.

损失：如果满足某些条件（例如，持股和业务活动的连续性），税收损失最多可抵消后续纳税期应纳税所得额的75%。损失可以无限期结转。损失的结转是不允许的。根据某些条件，税收损失可以转移给另一个至少75%的共同所有的应纳税人员。

Foreign tax relief: Foreign tax paid may be credited against UAE corporate income tax due, limited to the amount due on the relevant income (ordinary credit method) for the relevant tax period. Unused foreign tax credits cannot be carried forward or back. Alternatively, residents may elect for an exemption to apply to the income and associated expenditure of foreign permanent establishments, provided certain conditions are met, including a subject-to-tax test at a minimum rate of 9%. Where the election is made, any income, losses, associated expenditure, and foreign tax credit that would have been available cannot be taken into account.

外国税收减免：已支付的外国税款可抵免阿联酋到期的企业所得税，但限于相关纳税期内相关收入的到期金额（普通抵免法）。未使用的外国税收抵免不能结转或转回。或者，居民可以选择豁免，以适用于外国永久机构的收入和相关支出，前提是满足某些条件，包括以最低9%的税率进行税务测试。在进行选择的情况下，任何可能的收入、损失、相关支出和外国税收抵免都不能考虑在内。

Participation exemption: The participation exemption applies to income from participating interests of at least 5%, provided the following conditions are met: (i) an uninterrupted holding period of at least 12 months (including an intention to hold); (ii) a subject-to-tax test at a minimum rate of 9%; (iii) an entitlement to receive not less than 5% of profit distributions and liquidation proceeds; and (iv) an asset test, i.e., not more than 50% of the direct and indirect assets of the participation consist of ownership interests or entitlements that would not have qualified for a participation exemption if held directly. In addition, the subject-to-tax test is deemed to be met by a participation that is a holding company whose underlying participations would meet the aforementioned conditions, a qualifying free zone person, or

参与豁免：参与豁免适用于至少5%的参与权益收入，前提是满足以下条件：（i）至少12个月的不间断持有期（包括持有意向）；（ii）以最低9%的税率进行税务测试；（iii）有权获得不少于5%的利润分配和清算收益；以及（iv）资产测试，即参与的直接和间接资产中不超过50%由所有权权益或权利组成，如果直接持有，这些权益或权利将不符合参与豁免的条件。此外，作为基本参股将满足上述条件的控股公司、符合条件的自由区人士或

an exempt person under the corporate income tax law. Where the conditions are met, the exemption applies to dividends and other profit distributions, gains or losses on disposition of the participating interest, and foreign exchange and impairment gains or losses. However, it does not apply to a loss realized on the liquidation of a participation. If the participation was acquired in exchange for the transfer of an ownership interest that did not meet the conditions or in a transfer that was exempt from corporate income tax (i.e., certain transfers between at least 75% commonly owned taxable persons or certain business restructurings), the participation exemption will not apply for a period of two years. Rules targeting hybrid mismatches also apply (see “Hybrids” under “Anti-avoidance rules,” below).

根据公司所得税法获得豁免的人。在满足条件的情况下，豁免适用于股息和其他利润分配、处置参与权益的收益或损失以及外汇和减值收益或损失。但是，它不适用于参与清算时实现的损失。如果获得参与权是为了换取不符合条件的所有权权益的转让，或者是在免除公司所得税的转让中（即，至少75%的共有应税人员之间的某些转让或某些业务重组），参与豁免在两年内不适用。针对混合动力不匹配的规则也适用（见下文“反规避规则”下的“混合动力”）。

Holding company regime: See “Taxation of dividends” and “Participation exemption,” above.

控股公司制度：见上文“股息税”和“参与豁免”。

Incentives: The UAE has established several free zones that offer benefits, which include renewable tax holidays of 15 to 50 years, no restrictions on foreign ownership, no restrictions on capital and profit repatriation, and an exemption from import duties on goods brought into the zones.

激励措施：阿联酋建立了几个提供优惠的自由区，其中包括15至50年的可续期免税期，对外国所有权没有限制，对资本和利润汇回没有限制，以及对带入自由区的货物免除进口税。

Companies and branches established in a free zone may continue to benefit from the tax holidays even though subject to the corporate income tax regime. A 0% corporate income tax rate applies on certain qualifying income if certain conditions of a “qualifying free zone person” are met. A qualifying free zone person is a legal entity incorporated, established, or otherwise registered in a free zone, including a branch of a nonresident that is registered in a free zone, that: (i) maintains adequate substance in the UAE; (ii) derives qualifying income; (iii) has not elected to be subject to corporate income tax; (iv) complies with the arm’s length principle and transfer pricing documentation requirements; (v) prepares and maintains audited financial statements; (vi) does not have non-qualifying revenue that exceeds the de minimis requirements; and (vii) meets any other conditions that may be prescribed the Ministry of Finance.

在自由区设立的公司和分支机构可以继续享受免税期，即使要遵守公司所得税制度。如果满足“符合条件的自由区人员”的某些条件，则对某些符合条件的收入适用0%的企业所得税税率。符合条件的自由区人士是指在自由区注册、成立或以其他方式注册的法律实体，包括在自由区登记的非居民的分支机构，其：（i）在阿联酋拥有足够的物质；（ii）获得符合资格的收入；（iii）未选择缴纳企业所得税；（iv）符合公平交易原则和转让定价文件要求；（v） 编制和维护经审计的财务报表；（vi）没有超出最低限度要求的不符合资格的收入；以及（vii）符合财政部可能规定的任何其他条件。

Qualifying income refers to income derived from transactions with other free zone persons, except for income derived from excluded activities; income derived from transactions with a non-free zone person (i.e., any person that is not a free zone person, such as a foreign company or UAE mainland company), but only in respect of qualifying activities that are not excluded activities; and any other income, provided that the de minimis requirements are met. Income derived in a tax period from excluded activities or activities that are not qualifying activities where the other party to the transaction is a non-free zone person is non-qualifying income. The de minimis requirements are satisfied where the non-qualifying income derived by the free zone person in a tax period does not exceed 5% of the total income in that tax period or AED 5 million, whichever is lower.

合格收入是指与其他自由区人员进行交易所得的收入，但排除在外的活动所得的收入除外；与非自由区人士（即任何非自由区人员，如外国公司或阿联酋大陆公司）交易产生的收入，但仅限于不排除在外的合格活动；以及任何其他收入，前提是满足最低限度要求。在纳税期内，如果交易的另一方是非自由区人士，则从排除的活动或不符合条件的活动中获得的收入为不符合条件收入。如果自由区人员在一个纳税期内获得的不符合条件的收入不超过该纳税期总收入的5%或500万迪拉姆，以较低者为准，则满足最低限额要求。

The following activities are qualifying activities: (a) manufacturing of goods or materials; (b) processing of goods or materials; (c) holding of shares and other securities; (d) ownership, management, and operation of ships; (e) reinsurance services that are subject to regulatory oversight; (f) fund management services that are subject to regulatory oversight;

以下活动为合格活动：（a）货物或材料的制造；（b） 货物或材料的加工；（c） 持有股份和其他证券；（d） 船舶的所有权、管理和运营；（e） 受监管监督的再保险服务；（f） 受监管监督的基金管理服务；

(g) wealth and investment management services that are subject to regulatory oversight; (h) headquarter services to related parties; (i) treasury and financing services to related parties; (j) financing and leasing of aircraft, including engines and rotable components; (k) distribution of goods or materials in or from a designated zone to a customer that resells such goods or materials or parts thereof or processes or alters such goods or materials or parts thereof for the purpose of sale or resale; (l) logistics services; and (m) any activities that are ancillary to the aforementioned activities. The following activities are excluded activities: (a) any transactions with natural persons, except transactions in relation to the qualifying activities specified under (d), (f), (g), and (j) above; (b) banking activities that are subject to regulatory oversight; (c) insurance activities that are subject to regulatory oversight, other than those specified under (e) of the qualifying activities above; (d) finance and leasing activities that are subject to regulatory oversight, other than those specified under (i) and (j) of the qualifying activities above; (e) ownership or exploitation of immovable property, other than commercial property located in a free zone where the transaction in respect of such commercial property is

（g） 受监管的财富和投资管理服务；（h） 向相关方提供总部服务；（i） 向相关方提供资金和融资服务；（j） 飞机融资和租赁，包括发动机和可旋转部件；（k） 在指定区域内或从指定区域向客户分销货物或材料，该客户转售该等货物或材料或其部分，或加工或更改该等货物、材料或其部件以进行销售或转售；（l） 物流服务；以及（m）与上述活动相关的任何活动。下列活动不包括在内：（a）与自然人的任何交易，与上述（d）、（f）、（g）和（j）项下规定的符合资格的活动有关的交易除外；（b） 受监管的银行活动；（c） 受监管监督的保险活动，但上述合格活动（e）项规定的保险活动除外；（d） 受监管监督的融资和租赁活动，但上述合格活动（i）和（j）项规定的活动除外；（e） 不动产的所有权或利用，但位于自由区内的商业地产除外，该商业地产的交易是

conducted with other free zone persons; (f) ownership or exploitation of intellectual property assets; and (g) any activities that are ancillary to the aforementioned activities.

与其他自由区人员一起进行；（f） 知识产权资产的所有权或使用权；以及（g）与上述活动相关的任何活动。

Qualifying free zone persons are subject to a 0% corporate income tax rate on qualifying income and 9% on all other income. The application of the 0% corporate income tax rate applies for the remainder of the tax incentive period stipulated in the applicable legislation of the free zone in which the qualifying free zone person is registered. This period may be extended but not beyond 50 years. A qualifying free zone person may elect to be subject to the 9% corporate income tax rate.

符合条件的自由区人员对符合条件的收入征收0%的企业所得税，对所有其他收入征收9%的企业所得税率。0%的企业所得税税率适用于符合条件的自由区人士注册所在的自由区适用法律规定的税收优惠期的剩余时间。这一期限可以延长，但不得超过50年。符合条件的自由区人士可选择适用9%的企业所得税税率。

三、Compliance for corporations 企业合规性

Tax year: The tax year is the financial year, which is the 12-month period for which the taxpayer prepares financial statements.

纳税年度：纳税年度是财政年度，即纳税人编制财务报表的12个月期间。

Consolidated returns: A resident parent company may form a tax group and file a consolidated tax return with one or more of its resident subsidiaries and be treated as a single taxpayer for corporate income tax purposes. Accordingly, the parent company would consolidate the financial results, assets, and liabilities of the group members for the relevant tax period, eliminating transactions between the group members. In regard to tax losses, common ownership must exist from the start of the tax period in which the tax loss is incurred to the end of the tax period in which the other taxable person offsets the tax loss transferred against its taxable income. Certain restrictions apply to the use of tax losses when subsidiaries join and leave a tax group.

合并纳税申报表：居民母公司可以组成一个纳税集团，并向其一个或多个居民子公司提交合并纳税申报单，并被视为企业所得税的单一纳税人。因此，母公司将合并相关纳税期内集团成员的财务业绩、资产和负债，消除集团成员之间的交易。就税收损失而言，从产生税收损失的纳税期开始到其他应纳税人将转移的税收损失抵消其应纳税所得额的纳税期结束，共同所有权必须存在。当子公司加入或离开税务集团时，某些限制适用于税收损失的使用。

To qualify for a tax group, the parent company must own at least 95% of the share capital, voting rights, and entitlement to profits of the subsidiary, either directly or indirectly, through one or more resident subsidiaries. In addition, the parent company and group subsidiaries must have the same financial year and prepare their financial statements using the same accounting standards. Exempt entities or qualifying free zone persons do not qualify for tax grouping.

母公司必须通过一个或多个常驻子公司直接或间接拥有子公司至少95%的股本、投票权和利润，才有资格加入税务集团。此外，母公司和集团子公司必须具有相同的财务年度，并使用相同的会计准则编制财务报表。免税实体或符合条件的自由区人员不符合税务分组的资格。

Filing and payment: Taxpayers must file an annual corporate income tax return and settle any tax payable within nine months after the end of the tax period. Taxpayers also are required to maintain financial and other records that support the corporate income tax return for a period of seven years following the end of the tax period.

申报和缴纳：纳税人必须提交年度企业所得税申报表，并在纳税期结束后九个月内结清任何应付税款。纳税人还需要在纳税期结束后的七年内保存支持企业所得税申报表的财务和其他记录。

Penalties: Administrative penalties may be imposed for noncompliance with the tax rules.

处罚：对不遵守税收规定的行为可能会处以行政处罚。

Rulings: A taxpayer may apply to the Federal Tax Authority (FTA) for a clarification regarding the application of the corporate income tax rules or the conclusion of an advance pricing agreement with respect to a transaction or an arrangement proposed or entered into by the taxpayer.

裁决：纳税人可以向联邦税务局（FTA）申请澄清公司所得税规则的适用情况，或就纳税人提出或达成的交易或安排达成预先定价协议。

四、Individual taxation个人税收

There is no individual income taxation. However, an individual that conducts a certain business or business activity in the UAE is subject to corporate income tax on income arising in the UAE or from foreign sources if the income relates to the business or business activity.

没有个人所得税。然而，在阿联酋开展某种业务或商业活动的个人，如果其在阿联酋产生的收入或来自外国的收入与该业务或商业行为有关，则应缴纳企业所得税。

Income from businesses or business activities conducted by a resident or nonresident individual is subject to corporate income tax only where the total turnover derived from such businesses or business activities exceeds AED 1 million within a calendar year. However, the following is not included in the turnover amount and is not subject to corporate income tax: wages, personal investment income, and real estate investment income.

居民或非居民个人从事的业务或商业活动的收入仅在一个日历年内此类业务或商业行为的总营业额超过100万迪拉姆时才需缴纳企业所得税。但是，以下不包括在营业额中，也不需要缴纳企业所得税：工资、个人投资收入和房地产投资收入。

Apart from the above, there are no income tax laws that apply to individuals in the UAE and, as a result, no domestic concept of individual tax residence. Nevertheless, the Ministry of Finance issues tax residence certificates to individuals who satisfy certain requirements of the Ministry of Finance and an applicable tax treaty, if appropriate.

除此之外，阿联酋没有适用于个人的所得税法，因此，国内没有个人税务居住地的概念。尽管如此，财政部向满足财政部某些要求和适用税收协定的个人（如适用）颁发税务居住证。

五、Withholding tax 预缴税金

A 0% withholding tax may apply to certain types of UAE-source income paid to nonresidents if the income is not attributable to a permanent establishment of the nonresident in the UAE. In practice, due to the 0% rate, there is no registration or filing obligations for payors or foreign recipients of UAE-source income. Withholding tax does not apply to transactions between residents.

如果支付给非居民的某些类型的阿联酋来源收入不属于非居民在阿联酋的常设机构，则可适用0%的预扣税。在实践中，由于0%的税率，阿联酋来源收入的付款人或外国收款人没有登记或备案义务。预扣税不适用于居民之间的交易。

六、Anti-avoidance rules 反规避规则

Transfer pricing: The transfer pricing rules are in line with the OECD transfer pricing guidelines and apply to cross-border and domestic transactions. The transfer pricing rules also apply to arrangements with connected persons (i.e., an individual who directly or indirectly has an ownership interest in, or controls, the taxable person). There is an exception for UAE tax groups, as all related party transactions/arrangements within the tax group are eliminated in the consolidation.

转让定价：转让定价规则符合经合组织转让定价准则，适用于跨境和国内交易。转让定价规则也适用于与关联方（即直接或间接拥有应税人员所有权权益或控制应税人员的个人）的安排。阿联酋税务集团有一个例外，因为税务集团内的所有关联方交易/安排都在合并中消除。

In determining the taxable income for UAE corporate income tax purposes, transactions and arrangements between related parties must be in line with the arm’s length principle. Accepted transfer pricing methodologies include the comparable uncontrolled price method, resale price method, cost-plus method, transactional net margin method, and transactional profit split method. If none of these methods can be reasonably applied, any other transfer pricing method may be applied that satisfies the arm’s length principle.

在确定阿联酋企业所得税的应纳税所得额时，关联方之间的交易和安排必须符合公平原则。可接受的转让定价方法包括可比非受控价格法、转售价格法、成本加成法、交易净利润法和交易利润分割法。如果这些方法都不能合理应用，则可以应用满足公平原则的任何其他转让定价方法。

As a general principle, expenses incurred by a taxpayer in the course of business (excluding capital expenses) are eligible for deduction. However, payments or benefits to connected persons are deductible only if they correspond to market value and are incurred wholly and exclusively for the business of the taxpayer.

一般来说，纳税人在经营过程中产生的费用（不包括资本费用）有资格扣除。然而，向关联方支付的款项或福利只有在与市场价值相对应且完全为纳税人的业务产生的情况下才可扣除。

The transfer pricing rules also apply to transactions of free zone persons and form part of the key conditions to qualify as a qualifying free zone person (see “Incentives” under “Corporate taxation,” above). For transfer pricing purposes, the taxpayer must provide support and justification for income derived from qualifying activities that are not excluded activities (i.e., a comprehensive functional analysis).

转让定价规则也适用于自由区人员的交易，并构成符合条件的自由区人员资格的关键条件的一部分（见上文“公司税”下的“激励措施”）。出于转让定价的目的，纳税人必须为不被排除在外的合格活动产生的收入提供支持和理由（即全面的功能分析）。

Taxpayers are required to maintain information regarding their transactions with related parties and connected persons and must submit this information in a disclosure along with their tax return.

纳税人必须保存有关其与关联方和关联方交易的信息，并且必须在纳税申报表中披露这些信息。

In addition, the following categories of businesses are required to maintain a master file and local file: (i) taxpayers that are constituent entities of a multinational enterprise (MNE) group with total consolidated group revenue of at least AED 3.15 billion in a tax period, and (ii) taxpayers with revenue of at least AED 200 million in a tax period. Upon the FTA’s request, taxpayers should submit the master file and local file within 30 days.

此外，以下类别的企业需要维护主档案和本地档案：（i）作为跨国企业（MNE）集团组成实体的纳税人，其合并集团总收入在一个纳税期内至少为31.5亿迪拉姆，以及（ii）其纳税期内收入至少为2亿迪拉姆。根据自由贸易协定的要求，纳税人应在30天内提交主文件和本地文件。

The UAE country-by-country rules apply to MNE groups with an ultimate parent entity (UPE) in the UAE if consolidated group revenue is at least AED 3.15 billion in the financial year immediately preceding the reporting period. The UAE country-by-country reporting rules do not apply to MNEs with a UPE outside of the UAE. Therefore, constituent entities in the UAE with a UPE located overseas are not required to file a secondary country-by-country report or notification.

如果报告期前一财政年度的合并集团收入至少为31.5亿阿联酋迪拉姆，则阿联酋逐国规则适用于在阿联酋拥有最终母公司（UPE）的MNE集团。阿联酋国别报告规则不适用于在阿联酋境外拥有UPE的跨国公司。因此，阿联酋境内拥有海外UPE的组成实体无需提交第二份国别报告或通知。

Interest deduction limitations: The corporate income tax law provides for a general interest deduction limitation rule, based on which net interest expenditure that exceeds a certain threshold is deductible up to 30% of the accounting

利息扣除限制：公司所得税法规定了一项一般的利息扣除限制规则，根据该规则，超过一定阈值的净利息支出最多可扣除会计的30%

EBITDA (earnings before interest, taxes, depreciation, and amortization) for the relevant tax period. Any net interest expenditure disallowed may be carried forward and deducted in the subsequent 10 tax periods. The rule does not apply to banks and other financial institutions, insurance providers, or individuals. The limitation also does not apply where the net interest expenditure for the relevant tax period does not exceed AED 12 million.

相关纳税期的息税折旧摊销前利润（息税折旧及摊销前利润）。任何被禁止的净利息支出都可以结转并在随后的10个纳税期内扣除。该规定不适用于银行和其他金融机构、保险提供商或个人。如果相关纳税期的净利息支出不超过1200万迪拉姆，则该限制也不适用。

In addition, a specific interest deduction limitation rule applies to interest expenditure incurred on a loan obtained directly or indirectly from a related party on certain transactions to finance exempt income, namely: a dividend or profit distribution to a related party; a redemption, repurchase, reduction, or return of share capital to a related party; a capital contribution to a related party; or the acquisition of an ownership interest in an entity that is or becomes a related party following the acquisition. In such cases, the interest on the related party loan is not deductible unless the taxpayer can demonstrate that the main purpose of obtaining the loan and carrying out the transaction is not to gain a corporate income tax advantage. This is deemed to be the case if the related party is subject to corporate income tax (or a similar tax) on the interest income at a minimum rate of 9%.

此外，特定的利息扣除限制规则适用于在某些交易中直接或间接从关联方获得的贷款所产生的利息支出，以资助豁免收入，即：向关联方分配股息或利润；向关联方赎回、回购、减少或返还股本；对关联方的出资；或在收购后成为或成为关联方的实体的所有权权益的收购。在这种情况下，除非纳税人能够证明获得贷款和进行交易的主要目的不是为了获得企业所得税优惠，否则关联方贷款的利息是不可扣除的。如果关联方对利息收入征收最低9%的企业所得税（或类似税），则视为这种情况。

Controlled foreign companies: There are no controlled foreign company rules.

受控外国公司：没有受控外国公司规则。

Hybrids: Rules targeting hybrid mismatches are included under the participation exemption regime (see “Participation exemption” under “Corporate taxation,” above). Accordingly, the participation exemption does not apply insofar as: (i) the payer can claim a deduction for the dividend or other distribution made; (ii) the taxable person has recognized a deductible impairment loss in respect of the participating interest prior to meeting the conditions for an exemption; or (iii) the taxable person, or its UAE related party, has recognized a deductible impairment loss in respect of a loan receivable from the participation.

混合：针对混合不匹配的规则包括在参与豁免制度下（见上文“公司税”下的“参与豁免”）。因此，参与豁免不适用于以下情况：（i）付款人可以要求扣除股息或其他分配；（ii）应纳税人在满足豁免条件之前已确认参与权益的可抵扣减值损失；或（iii）应税人员或其阿联酋关联方已确认参与方应收贷款的可抵扣减值损失。

Economic substance requirements: There are specific economic substance requirements for UAE entities (including companies and branches) licensed to carry out certain “relevant activities” in the UAE. Failure to adhere to these requirements could trigger penalties. The following nine activities are considered relevant activities: banking, insurance, fund management, financing and leasing, shipping, headquarters, holding company, intellectual property holding, and distribution and service center activities.

经济实质要求：对获准在阿联酋开展某些“相关活动”的阿联酋实体（包括公司和分支机构）有具体的经济实质要求。不遵守这些要求可能会受到处罚。以下九项活动被视为相关活动：银行、保险、资金管理、融资和租赁、航运、总部、控股公司、知识产权控股以及分销和服务中心活动。

If such entities derive income from any of the relevant activities, they are required to comply with the following three economic substance tests, as well as certain reporting requirements: (i) the entity must be directed and managed in the UAE with regard to the relevant activity; (ii) the entity must demonstrate that “core income generating activities” have been undertaken in the UAE with regard to the relevant activity; and (iii) the entity must have an adequate number of qualified employees, incur adequate expenditure, and have an adequate physical presence in the UAE. A test with less stringent requirements applies for pure equity holding companies.

如果这些实体从任何相关活动中获得收入，则它们必须遵守以下三项经济实质测试以及某些报告要求：（i）该实体必须在阿联酋接受相关活动的指导和管理；（ii）该实体必须证明已在阿联酋开展了与相关活动有关的“核心创收活动”；以及（iii）该实体必须有足够数量的合格员工，承担足够的支出，并在阿联酋有足够的实体存在。要求不那么严格的测试适用于纯股权控股公司。

Disclosure requirements: Annual audited financial statements prepared on the basis of IFRS/IAS must be filed with the Ministry of Commerce by entities located outside the free zones. Entities located within a free zone report to the free zone authority for the relevant zone and generally are required to submit annual audited financial statements in accordance with IFRS/IAS. Some free zones do not require or do not enforce submission of annual audited financial statements.

披露要求：根据《国际财务报告准则》/《国际会计准则》编制的年度经审计财务报表必须由位于自由区以外的实体向商务部备案。位于自由区内的实体向相关区域的自由区当局报告，通常需要根据IFRS/IAS提交年度审计财务报表。一些自由区不要求或不强制提交年度审计财务报表。

Exit tax: There is no exit tax. However, if something of value (such as a tangible asset or an intangible asset) is transferred to another jurisdiction, the transfer could trigger a taxable event (e.g., capital gain or realization of a taxable profit upon transfer of the asset).

出口税：没有出口税。然而，如果有价值的东西（如有形资产或无形资产）被转移到另一个司法管辖区，该转移可能会引发应税事件（例如，资产转移时的资本收益或应税利润的实现）。

General anti-avoidance rule: The corporate income tax law provides for a general anti-abuse rule (GAAR). The GAAR applies to a transaction or an arrangement if, having regard to all relevant circumstances, it can be reasonably concluded

一般反避税规则：公司所得税法规定了一般反滥用规则。GAAR适用于在考虑所有相关情况后能够合理达成的交易或安排

that: (i) the entering into or carrying out of the transaction or arrangement, or any part thereof, is not for a valid commercial or other non-fiscal reason that reflects economic reality; and (ii) the main purpose or one of the main purposes of the transaction or arrangement, or any part thereof, is to obtain a corporate income tax advantage that is inconsistent with the intention or purpose of the law.

（i）订立或进行交易或安排，或其任何部分，并非出于反映经济现实的有效商业或其他非财政原因；以及（ii）交易或安排或其任何部分的主要目的或其中一个主要目的是获得与法律意图或目的不一致的企业所得税优惠。

七、VAT增值税 

Taxable transactions: VAT applies on the supply of a broad base of goods and services, as well as the importation of goods, with some limited exceptions.

应税交易：增值税适用于广泛的商品和服务供应，以及商品进口，但有一些有限的例外。

Rates: The standard VAT rate is 5%; certain supplies of goods and services are zero-rated or exempt from VAT.

税率：增值税标准税率为5%；某些商品和服务供应为零税率或免征增值税。

Registration: Registration is mandatory for taxable persons resident in the UAE with taxable supplies that exceed AED 375,000 in the previous 12 months or are expected to exceed AED 375,000 within the next 30 days. A resident business may register voluntarily if its taxable supplies exceed AED 187,500 in the previous 12 months or are expected to exceed AED 187,500 within the next 30 days. No threshold applies to nonresidents that are required to register for VAT to remit any tax payable by them on supplies in the UAE.

注册：居住在阿联酋的应税人员必须进行注册，其应税供应在前12个月内超过375000迪拉姆，或预计在未来30天内超过37500迪拉姆。如果居民企业的应税供应在前12个月内超过187500迪拉姆，或预计在未来30天内超过187500迪拉姆，居民企业可以自愿注册。无门槛适用于非居民，他们需要注册增值税才能在阿联酋缴纳任何应缴纳的物资税。

Filing and payment: VAT returns generally are required on a monthly or quarterly basis depending on turnover, but the FTA may specify a longer or shorter period if it considers that to be appropriate. Returns must be filed electronically via the FTA portal by the 28th day (or the next business day if the 28th day falls on a weekend or national holiday) of the month following the end of the reporting period. Any VAT payable for the reporting period is due on the return filing date and payments generally are made online. Payments may be made using local or international bank transfers via GIBAN, or by using the Magnati Pay portal to pay by credit or debit card.

备案和付款：增值税申报表通常需要根据营业额按月或按季度进行，但如果FTA认为合适，可以指定更长或更短的期限。申报表必须在报告期结束后的下一个月的第28天（如果第28天是周末或国定假日，则为下一个工作日）通过FTA门户网站以电子方式提交。报告期内的任何应付增值税应在报税日到期，通常在网上支付。可以通过GIBAN使用本地或国际银行转账进行支付，也可以使用Magnati Pay门户网站通过信用卡或借记卡进行支付。

八、Other taxes on corporations and individuals对公司和个人征收的其他税

Unless otherwise stated, the taxes in this section apply both to companies and individuals and are imposed at the national level.

除非另有说明，本节中的税款适用于公司和个人，并在国家层面征收。

Social security contributions: Social security contributions are due only in respect of nationals of Gulf Cooperation Council (GCC) jurisdictions (i.e., Bahrain, Kuwait, Oman, Qatar, Saudi Arabia, and the UAE). For UAE national employees, the employer and employee pension contribution rates are 12.5% and 5%, respectively, and contributions are based on the monthly contractual salary, including basic allowances, as agreed in the local employment contract. The contribution rates and bases for other GCC nationals vary but are broadly in line with those for UAE nationals.

社会保障缴款：社会保障缴款仅适用于海湾合作委员会管辖区（即巴林、科威特、阿曼、卡塔尔、沙特阿拉伯和阿联酋）的国民。对于阿联酋国民雇员，雇主和雇员的养老金缴款率分别为12.5%和5%，缴款基于当地雇佣合同中约定的每月合同工资，包括基本津贴。海湾合作委员会其他国民的缴款率和基数各不相同，但与阿联酋国民的缴款费率和基数大致一致。

Payroll tax: There is no payroll tax.

工资税：没有工资税。

Capital duty: There is no capital duty, but limited registration/notary or attestation fees may apply.

资本税：没有资本税，但可能会收取有限的注册/公证或认证费用。

Real property tax: There is no real property tax, but limited registration/notary or attestation fees may apply. In the case of property rentals, certain Emirates charge a municipality fee, which varies according to the Emirate in which the property is situated. For the Emirate of Dubai, a municipality fee of 5% is imposed on the annual rental value of residential property, and a municipality fee of 10% is imposed on the annual rental value of commercial property. The fee is included proportionally in the monthly utility bills (electricity and water) for the property.

房地产税：不征收房地产税，但可能会收取有限的登记/公证或认证费用。在房产租赁的情况下，某些酋长国收取市政费用，该费用因房产所在的酋长国而异。迪拜酋长国对住宅物业的年租金征收5%的市政费用，对商业物业的年租赁价值征收10%的市政费用。该费用按比例包含在该物业的每月水电费中。

Transfer tax: A transfer tax is imposed on the direct and, in specific circumstances, indirect transfer of real property situated in the UAE (e.g., a transfer of shares in a company holding real estate situated in the UAE). The tax also is imposed on partial transfers under certain circumstances. The tax rate varies according to the Emirate in which the property is situated. For the Emirate of Dubai, the rate is 4%, borne equally by the buyer and the seller (although, in practice, the buyer generally is responsible for paying the transfer fee).

转让税：在特定情况下，对位于阿联酋的不动产的直接转让和间接转让征收转让税（例如，持有位于阿联酋的房地产的公司的股份转让）。在某些情况下，还对部分转让征收该税。税率因房产所在的酋长国而异。迪拜酋长国的汇率为4%，由买方和卖方平均承担（尽管在实践中，买方通常负责支付转让费）。

Stamp duty: There is no stamp duty, although free zones generally charge companies operating within the zone an administrative fee for a transfer of shares in other UAE companies.

印花税：没有印花税，尽管自由区通常向在自由区内运营的公司收取转让其他阿联酋公司股份的行政费用。

Net wealth/worth tax: There is no net wealth tax or net worth tax.

净财富/净值税：不征收净财富税或净值税。

Inheritance/estate tax: There is no inheritance tax or estate tax.

遗产税：不征收遗产税或遗产税。

Other

另外

Emirate income taxation

酋长国所得税

Income tax decrees have been issued by five of the seven Emirates (the seven Emirates consist of Abu Dhabi, Ajman, Dubai, Fujairah, Ras Al Khaimah, Sharjah, and Umm Al Quwain), but are not enforced on most businesses.

七个酋长国中的五个已经颁布了所得税法令（七个酋长国包括阿布扎比、阿吉曼、迪拜、富查伊拉、哈伊马角、沙迦和乌姆库温），但大多数企业都没有执行。

Branches of foreign banks may be subject to income tax under separate banking tax decrees in certain Emirates (e.g., Abu Dhabi and Dubai). Branches of foreign banks are taxed at rates according to the banking tax decree of the Emirate in which they operate, generally at a flat rate of 20%.

根据某些酋长国（如阿布扎比和迪拜）的单独银行税法，外国银行的分行可能需要缴纳所得税。外国银行分行的税率根据其经营所在酋长国的银行税法征收，通常为20%的统一税率。

Oil and gas exploration and production companies generally are taxed under the specific terms of a concession agreement (or fiscal letter) signed with the government. The fiscal terms under such agreements generally supersede the provisions of the Emirati income tax decrees. Oil and gas exploration and production companies are taxed at progressive rates of up to 55% under the applicable Emirate-level income tax decree, although in practice different rates may be agreed with the relevant authority under specific government concession agreements.

石油和天然气勘探和生产公司通常根据与政府签署的特许协议（或财政信函）的具体条款征税。此类协议下的财政条款通常取代阿联酋所得税法令的规定。根据适用的酋长国级所得税法令，石油和天然气勘探和生产公司按高达55%的累进税率征税，尽管在实践中，根据特定的政府特许协议，可能会与相关当局商定不同的税率。

Municipal taxes

市政税

Municipal taxes are imposed on certain hotel and leisure services.

市政税是对某些酒店和休闲服务征收的。

九、Tax treaties:税收协定

The UAE has concluded around 130 tax treaties. The Multilateral Convention to Implement Tax Treaty Related Measures to Prevent Base Erosion and Profit Shifting (MLI) entered into force for the UAE on 1 September 2019.

阿联酋已缔结约130项税收协定。《实施税收条约相关措施防止基地侵蚀和利润转移多边公约》于2019年9月1日在阿联酋生效。

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