🇦🇪 阿联酋税率 · UAE Tax Rates
AE · 亚洲 · Asia
UAE corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: 9% — Standard corporate income tax rate on taxable income exceeding AED 375,000
- 个人所得税 Personal Income Tax: N/A — No personal income tax on employment income
- 增值税 / 商品服务税 VAT / GST: 5% — Standard Value Added Tax rate
- 进口税 / 关税 Import Duties / Customs: 5% — Standard customs duty rate, with exemptions for certain goods
- 预扣税 Withholding Tax: 0% — Currently 0% on domestic and cross-border payments
- 资本利得税 Capital Gains Tax: Included in CIT — Taxed as ordinary income for corporations, exempt for individuals
- 财产税 / 房产税 Property Tax: Varies — Municipal taxes on property transfers and rentals, varies by Emirate
- 遗产税 / 赠与税 Inheritance & Gift Tax: N/A — No inheritance or gift tax
- 印花税 Stamp Duty: N/A — No stamp duty
- 消费税 / 特别消费税 Excise Tax: 50-100% — On tobacco, energy drinks, carbonated drinks, sweetened beverages
- 社会保障税 Social Security Tax: 12.5-15% (employer), 5% (employee) — For UAE and GCC nationals only
- 其他税种 Other Taxes: Varies — Tourism fees, municipality fees, hotel taxes