阿聯酋稅收指南中英文對照版（2009）
United Arab Emirates Tax Guide 2009

一、應交稅金
　　Taxes Payable

聯邦稅收
Federal Taxes and Levies

直接稅: 聯邦政府對公司和個人的收入或財富均不征稅。
Direct taxes: There are no taxes levied by the Federal Government on income or wealth of companies and individuals.

但是，大多數酋長國都發布了具有普遍適用性的稅收法令。“在任何地點組成公司的法人”的應納稅所得額要依法征收高達50%的所得稅。但在實際操作中，這些法令的實施僅限于石油出口公司和某些外國銀行，且并非適用于所有酋長國。
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.

在迪拜和沙迦開展業務的外國銀行須為其從這些酋長國所獲得的利潤支付20％的稅款。同時，對政府控制的大型合資公司和其他一些外國銀行也都做了特殊安排，當他們向酋長國統治者申請建立業務時便可獲得這些特殊待遇安排。在阿拉伯聯合酋長國（阿聯酋）經營其他業務無需進行納稅申報。此外，對從在阿聯酋經營的其他業務所獲得的股息、利息、特許權使用費或技術服務費等的匯出匯款不征收預提稅。
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.

鑒于上述情況，就無需對所得稅法令做詳細研究了。盡管如此，在阿聯酋設立合資企業的公司也最好從相應的統治者那里尋求正式的免稅，以避免日后的稅收評估。有時，想要按照比法令規定的稅率更低的稅率納稅的外國公司（例如，其外國分支機構所獲利潤，如已繳納外國稅款則可免交本國稅款）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.

允許擁有100%外國所有權的阿聯酋自由區給予在自由區內經營的公司15年至50年的特別免稅待遇。
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.

間接稅：除對住宅物業的年租額征收稅率為5%的地方稅外，阿聯酋是不征收個人所得稅的。多數酋長國對商業場所支付的租金征收稅率為10%的地方稅。另外，還應對酒店服務和招待所得按10％的稅率征稅。
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.

海關（進口）稅的征收稅率一般為5%，但也有許多免稅項目，如藥品，大多數食品，資本貨物和行業原材料等。自由區內的公司進口的只在區內使用的產品也可獲免稅。一旦產品移出自由區，則按5％征收關稅。
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日推出新的統一關稅后，除獲得免稅待遇的產品外，所有非海灣國家合作委員會（GCC）成員國的產品須按5%的稅率征收關稅，而海灣國家合作委員會成員國的產品可在進入彼此市場時免交關稅。如果產品在海灣國家合作委員會成員國的附加價值超過產品價值的40%，且海灣國家合作委員會成員國持有該產品制造工廠51%的股權，則該產品可視為原產于海灣國家合作委員會成員國。
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.

對于重新出口到非海灣國家合作委員會成員國的產品應繳納海關保證金，在重新出口憑證教育有關當局后，可退還之前繳納的保證金。
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.

對于重新出口到海灣國家合作委員會成員國的產品，應在剛一時入境征收5%的關稅。海灣國家合作委員會關稅聯盟的規定自2003年1月1日起實施生效。
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、避免雙重征稅協議
　　Double Tax Treaties

阿聯酋已與若干個國家簽訂了避免雙重征稅協議。
The UAE has entered into avoidance of double taxation treaties with several countries.

由于阿聯酋應納稅金是預先設定的，因此阿聯酋簽訂的稅收協定對阿聯酋稅收角度的影響無足輕重。對于在阿聯酋支付的稅款，外國公司可根據避免雙重征稅協議和本國法律申請其國內稅收抵減。
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.

與阿拉伯聯合酋長國簽訂避免雙重征稅協議的國家如下：
Double taxation avoidance agreements for the United Arab Emirates are as follows:

稅收協定國：
Treaty Countries:

阿爾及利亞、印度尼西亞、羅馬尼亞、亞美尼亞、意大利、塞舌爾、奧地利、韓國、新加坡、阿塞拜疆、黎巴嫩、西班牙、白俄羅斯、盧森堡、斯里蘭卡、比利時、馬來西亞、蘇丹、波斯尼亞和黑塞哥維那、馬耳他、敘利亞、保加利亞、毛里求斯、塔吉克斯坦、加拿大、蒙古、泰國、中國、摩洛哥、突尼斯、捷克共和國、莫桑比克、土耳其、埃及、荷蘭、土庫曼斯坦、芬蘭、新西蘭、烏克蘭、法國、巴基斯坦、烏茲別克斯坦、德國、菲律賓、也門、印度、波蘭。
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.

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