阿联酋税收指南
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阿联酋税收指南中英文对照版（2009）
United Arab Emirates Tax Guide 2009
一、应交税金
Taxes Payable
联邦税收
Federal Taxes and Levies
直接税: 联邦政府对公司和个人的收入或财富均不征税。
Direct taxes: There are no taxes levied by the Federal Government on income or wealth of companies and individuals.
但是，大多数酋长国都发布了具有普遍适用性的税收法令。“在任何地点组成公司的法人”的应纳税所得额要依法征收高达50%的所得税。但在实际操作中，这些法令的实施仅限于石油出口公司和某些外国银行，且并非适用于所有酋长国。
However, most emirates have issued tax decrees of general application. These impose income tax of up to 50% on taxable income of ‘bodies corporate, wheresoever incorporated’. In practice, however, the enforcement of the decrees is limited to oil exporting companies and certain foreign banks but even this is not applied in all the emirates.
在迪拜和沙迦开展业务的外国银行须为其从这些酋长国所获得的利润支付20％的税款。同时，对政府控制的大型合资公司和其他一些外国银行也都做了特殊安排，当他们向酋长国统治者申请建立业务时便可获得这些特殊待遇安排。在阿拉伯联合酋长国（阿联酋）经营其他业务无需进行纳税申报。此外，对从在阿联酋经营的其他业务所获得的股息、利息、特许权使用费或技术服务费等的汇出汇款不征收预提税。
Foreign banks operating in Dubai and Sharjah are required to pay 20% tax on the profit earned in these emirates. Special arrangements also exist for major government controlled joint venture companies and some foreign banks. These will have been obtained when they applied to the rulers of the emirates to establish operations. No tax returns are requested or required of other businesses operating in the United Arab Emirates (UAE). Further, there are no withholding taxes on outward remittance, whether of dividends, interest, royalties or fees for technical services, etc from the other businesses operating in the UAE.
鉴于上述情况，就无需对所得税法令做详细研究了。尽管如此，在阿联酋设立合资企业的公司也最好从相应的统治者那里寻求正式的免税，以避免日后的税收评估。有时，想要按照比法令规定的税率更低的税率纳税的外国公司（例如，其外国分支机构所获利润，如已缴纳外国税款则可免交本国税款）也可作特殊安排。
In view of the above, detailed consideration is not given to the income tax decrees. Companies establishing major ventures in the UAE might, however, be well advised to seek formal tax exemptions from the respective Ruler in order to avoid future assessments. Arrangements may also, on occasion, be made by foreign companies wishing to pay tax (for example, where profits from foreign branches are not subject to home state taxation if foreign taxes are paid) for tax to be paid at less than the tax decree rates.
允许拥有100%外国所有权的阿联酋自由区给予在自由区内经营的公司15年至50年的特别免税待遇。
UAE free zones, which permit 100% foreign ownership, grant specific tax exemptions ranging from 15 to 50 years to companies operating in the free zones.
间接税：除对住宅物业的年租额征收税率为5%的地方税外，阿联酋是不征收个人所得税的。多数酋长国对商业场所支付的租金征收税率为10%的地方税。另外，还应对酒店服务和招待所得按10％的税率征税。
Indirect taxes: There are no personal taxes except municipal taxes of 5% on annual rental of residential property. Rentals paid by business premises are subject to 10% municipal tax in most emirates. In addition a 10% tax is imposed on hotel services and entertainment.
海关（进口）税的征收税率一般为5%，但也有许多免税项目，如药品，大多数食品，资本货物和行业原材料等。自由区内的公司进口的只在区内使用的产品也可获免税。一旦产品移出自由区，则按5％征收关税。
Customs (import) duties are levied generally at a rate of 5% but there are many items which are duty exempt, such as medicines, most food products, capital goods and raw material for industries etc. Imports by free zone companies are also exempted unless products move outside the zone. If the products are moved outside the zone, customs duty is levied at 5%.
2003年1月1日推出新的统一关税后，除获得免税待遇的产品外，所有非海湾国家合作委员会（GCC）成员国的产品须按5%的税率征收关税，而海湾国家合作委员会成员国的产品可在进入彼此市场时免交关税。如果产品在海湾国家合作委员会成员国的附加价值超过产品价值的40%，且海湾国家合作委员会成员国持有该产品制造工厂51%的股权，则该产品可视为原产于海湾国家合作委员会成员国。
After the introduction of the new uniform customs tariff on 1 January 2003, all non-Gulf Co-operation Council (GCC) products, except for those exempted, are subject to 5% customs duty, while the product of GCC countries shall enter into each others’ markets free of customs duties. Products are considered as originating in a GCC country if the value added to such product in the said country is more than 40% of the value of the product in question and if the factory that manufactured the product is at least 51% owned by GCC nationals.
对于重新出口到非海湾国家合作委员会成员国的产品应缴纳海关保证金，在重新出口凭证教育有关当局后，可退还之前缴纳的保证金。
In the event of re-export to non-GCC countries, a customs deposit has to be made and this will be refunded when proof of re-export is given to the authorities.
对于重新出口到海湾国家合作委员会成员国的产品，应在刚一时入境征收5%的关税。海湾国家合作委员会关税联盟的规定自2003年1月1日起实施生效。
In the event of re-export to GCC countries, customs duty at 5% will be levied at the first point of entry. The provisions of the GCC Customs Union have applied since 1 January 2003.
二、避免双重征税协议
Double Tax Treaties
阿联酋已与若干个国家签订了避免双重征税协议。
The UAE has entered into avoidance of double taxation treaties with several countries.
由于阿联酋应纳税金是预先设定的，因此阿联酋签订的税收协定对阿联酋税收角度的影响无足轻重。对于在阿联酋支付的税款，外国公司可根据避免双重征税协议和本国法律申请其国内税收抵减。
Tax treaties signed by UAE may have little relevance from the UAE tax perspective as a UAE tax liability is predetermined. The taxes paid in UAE can be claimed as credit in the home country of the foreign company depending on the DTAA and the domestic laws of that country.
与阿拉伯联合酋长国签订避免双重征税协议的国家如下：
Double taxation avoidance agreements for the United Arab Emirates are as follows:
税收协定国：
Treaty Countries:
阿尔及利亚、印度尼西亚、罗马尼亚、亚美尼亚、意大利、塞舌尔、奥地利、韩国、新加坡、阿塞拜疆、黎巴嫩、西班牙、白俄罗斯、卢森堡、斯里兰卡、比利时、马来西亚、苏丹、波斯尼亚和黑塞哥维那、马耳他、叙利亚、保加利亚、毛里求斯、塔吉克斯坦、加拿大、蒙古、泰国、中国、摩洛哥、突尼斯、捷克共和国、莫桑比克、土耳其、埃及、荷兰、土库曼斯坦、芬兰、新西兰、乌克兰、法国、巴基斯坦、乌兹别克斯坦、德国、菲律宾、也门、印度、波兰。
Algeria, Indonesia, Romania, Armenia, Italy, Seychelles, Austria, Korea, Singapore, Azerbaijan, Lebanon, Spain, Belarus, Luxembourg, Sri Lanka, Belgium, Malaysia, Sudan, Bosnia & Herzegovina, Malta, Syria, Bulgaria, Mauritius, Tajikistan, Canada, Mongolia, Thailand, China, Morocco, Tunisia, Czech Republic, Mozambique, Turkey, Egypt, Netherlands, Turkmenistan, Finland, New Zealand, Ukraine, France, Pakistan, Uzbekistan, Germany, Philippines, Yemen, India, Poland.
相关话题：
开曼群岛税收指南
巴林岛税收指南
伯利兹税收指南
United Arab Emirates Tax Guide 2009
一、应交税金
Taxes Payable
联邦税收
Federal Taxes and Levies
直接税: 联邦政府对公司和个人的收入或财富均不征税。
Direct taxes: There are no taxes levied by the Federal Government on income or wealth of companies and individuals.
但是，大多数酋长国都发布了具有普遍适用性的税收法令。“在任何地点组成公司的法人”的应纳税所得额要依法征收高达50%的所得税。但在实际操作中，这些法令的实施仅限于石油出口公司和某些外国银行，且并非适用于所有酋长国。
However, most emirates have issued tax decrees of general application. These impose income tax of up to 50% on taxable income of ‘bodies corporate, wheresoever incorporated’. In practice, however, the enforcement of the decrees is limited to oil exporting companies and certain foreign banks but even this is not applied in all the emirates.
在迪拜和沙迦开展业务的外国银行须为其从这些酋长国所获得的利润支付20％的税款。同时，对政府控制的大型合资公司和其他一些外国银行也都做了特殊安排，当他们向酋长国统治者申请建立业务时便可获得这些特殊待遇安排。在阿拉伯联合酋长国（阿联酋）经营其他业务无需进行纳税申报。此外，对从在阿联酋经营的其他业务所获得的股息、利息、特许权使用费或技术服务费等的汇出汇款不征收预提税。
Foreign banks operating in Dubai and Sharjah are required to pay 20% tax on the profit earned in these emirates. Special arrangements also exist for major government controlled joint venture companies and some foreign banks. These will have been obtained when they applied to the rulers of the emirates to establish operations. No tax returns are requested or required of other businesses operating in the United Arab Emirates (UAE). Further, there are no withholding taxes on outward remittance, whether of dividends, interest, royalties or fees for technical services, etc from the other businesses operating in the UAE.
鉴于上述情况，就无需对所得税法令做详细研究了。尽管如此，在阿联酋设立合资企业的公司也最好从相应的统治者那里寻求正式的免税，以避免日后的税收评估。有时，想要按照比法令规定的税率更低的税率纳税的外国公司（例如，其外国分支机构所获利润，如已缴纳外国税款则可免交本国税款）也可作特殊安排。
In view of the above, detailed consideration is not given to the income tax decrees. Companies establishing major ventures in the UAE might, however, be well advised to seek formal tax exemptions from the respective Ruler in order to avoid future assessments. Arrangements may also, on occasion, be made by foreign companies wishing to pay tax (for example, where profits from foreign branches are not subject to home state taxation if foreign taxes are paid) for tax to be paid at less than the tax decree rates.
允许拥有100%外国所有权的阿联酋自由区给予在自由区内经营的公司15年至50年的特别免税待遇。
UAE free zones, which permit 100% foreign ownership, grant specific tax exemptions ranging from 15 to 50 years to companies operating in the free zones.
间接税：除对住宅物业的年租额征收税率为5%的地方税外，阿联酋是不征收个人所得税的。多数酋长国对商业场所支付的租金征收税率为10%的地方税。另外，还应对酒店服务和招待所得按10％的税率征税。
Indirect taxes: There are no personal taxes except municipal taxes of 5% on annual rental of residential property. Rentals paid by business premises are subject to 10% municipal tax in most emirates. In addition a 10% tax is imposed on hotel services and entertainment.
海关（进口）税的征收税率一般为5%，但也有许多免税项目，如药品，大多数食品，资本货物和行业原材料等。自由区内的公司进口的只在区内使用的产品也可获免税。一旦产品移出自由区，则按5％征收关税。
Customs (import) duties are levied generally at a rate of 5% but there are many items which are duty exempt, such as medicines, most food products, capital goods and raw material for industries etc. Imports by free zone companies are also exempted unless products move outside the zone. If the products are moved outside the zone, customs duty is levied at 5%.
2003年1月1日推出新的统一关税后，除获得免税待遇的产品外，所有非海湾国家合作委员会（GCC）成员国的产品须按5%的税率征收关税，而海湾国家合作委员会成员国的产品可在进入彼此市场时免交关税。如果产品在海湾国家合作委员会成员国的附加价值超过产品价值的40%，且海湾国家合作委员会成员国持有该产品制造工厂51%的股权，则该产品可视为原产于海湾国家合作委员会成员国。
After the introduction of the new uniform customs tariff on 1 January 2003, all non-Gulf Co-operation Council (GCC) products, except for those exempted, are subject to 5% customs duty, while the product of GCC countries shall enter into each others’ markets free of customs duties. Products are considered as originating in a GCC country if the value added to such product in the said country is more than 40% of the value of the product in question and if the factory that manufactured the product is at least 51% owned by GCC nationals.
对于重新出口到非海湾国家合作委员会成员国的产品应缴纳海关保证金，在重新出口凭证教育有关当局后，可退还之前缴纳的保证金。
In the event of re-export to non-GCC countries, a customs deposit has to be made and this will be refunded when proof of re-export is given to the authorities.
对于重新出口到海湾国家合作委员会成员国的产品，应在刚一时入境征收5%的关税。海湾国家合作委员会关税联盟的规定自2003年1月1日起实施生效。
In the event of re-export to GCC countries, customs duty at 5% will be levied at the first point of entry. The provisions of the GCC Customs Union have applied since 1 January 2003.
二、避免双重征税协议
Double Tax Treaties
阿联酋已与若干个国家签订了避免双重征税协议。
The UAE has entered into avoidance of double taxation treaties with several countries.
由于阿联酋应纳税金是预先设定的，因此阿联酋签订的税收协定对阿联酋税收角度的影响无足轻重。对于在阿联酋支付的税款，外国公司可根据避免双重征税协议和本国法律申请其国内税收抵减。
Tax treaties signed by UAE may have little relevance from the UAE tax perspective as a UAE tax liability is predetermined. The taxes paid in UAE can be claimed as credit in the home country of the foreign company depending on the DTAA and the domestic laws of that country.
与阿拉伯联合酋长国签订避免双重征税协议的国家如下：
Double taxation avoidance agreements for the United Arab Emirates are as follows:
税收协定国：
Treaty Countries:
阿尔及利亚、印度尼西亚、罗马尼亚、亚美尼亚、意大利、塞舌尔、奥地利、韩国、新加坡、阿塞拜疆、黎巴嫩、西班牙、白俄罗斯、卢森堡、斯里兰卡、比利时、马来西亚、苏丹、波斯尼亚和黑塞哥维那、马耳他、叙利亚、保加利亚、毛里求斯、塔吉克斯坦、加拿大、蒙古、泰国、中国、摩洛哥、突尼斯、捷克共和国、莫桑比克、土耳其、埃及、荷兰、土库曼斯坦、芬兰、新西兰、乌克兰、法国、巴基斯坦、乌兹别克斯坦、德国、菲律宾、也门、印度、波兰。
Algeria, Indonesia, Romania, Armenia, Italy, Seychelles, Austria, Korea, Singapore, Azerbaijan, Lebanon, Spain, Belarus, Luxembourg, Sri Lanka, Belgium, Malaysia, Sudan, Bosnia & Herzegovina, Malta, Syria, Bulgaria, Mauritius, Tajikistan, Canada, Mongolia, Thailand, China, Morocco, Tunisia, Czech Republic, Mozambique, Turkey, Egypt, Netherlands, Turkmenistan, Finland, New Zealand, Ukraine, France, Pakistan, Uzbekistan, Germany, Philippines, Yemen, India, Poland.
相关话题：
开曼群岛税收指南
巴林岛税收指南
伯利兹税收指南
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