Belastingvoordelen en stimuleringsmaatregelen voor nieuwe bedrijven in Dubai (VAE)

Introductie

Dubai (VAE) blijft behoren tot een van de meest aantrekkelijke rechtsgebieden ter wereld voor bedrijfsoprichting. Bedrijfsvriendelijke regelgeving, strategische ligging tussen Europa, Azië en Afrika, moderne infrastructuur, een uitgebreid netwerk van verdragen ter voorkoming van dubbele belasting en een concurrerend belastingklimaat maken Dubai een aantrekkelijke locatie voor nieuwe ondernemingen. Dit artikel geeft een overzicht van de belastingvoordelen en stimuleringsmaatregelen die beschikbaar zijn voor nieuwe bedrijven in Dubai (VAE), legt de belangrijkste rechtsvormen en oprichtingsroutes uit, en biedt praktische informatie over kosten, termijnen, vereisten en documentatie. Het vat ook de belangrijkste nalevingsverplichtingen samen die nieuwe bedrijfseigenaren moeten kennen voordat zij de bedrijfsregistratie afronden.

Why Dubai (UAE) is attractive for new companies

• Strategic location and connectivity: Dubai’s airports and ports provide efficient access to global markets, reducing logistics time and costs for international trade.
• 100% foreign ownership options: Free zones allow full foreign ownership; recent onshore reforms have expanded foreign ownership in many activities.
• No personal income tax: Individuals do not pay personal income tax in the UAE, which is attractive to expatriate employees and executives.
• Competitive corporate tax environment: The UAE introduced a federal corporate tax regime with rates effectively ranging from 0–9% depending on taxable income and qualifying activities.
• Free zones and sector-focused incentives: Over 40 free zones offer tailored incentives, customs exemptions and simplified business registration.
• Investment and residency options: Investor and long-term “Golden” visas provide stability for entrepreneurs and key personnel.
• Extensive double tax treaty network and modern financial infrastructure.

Overview of the corporate tax regime (0–9%)

Since 1 June 2023 the UAE operates a federal Corporate Tax (CT) regime. Key points relevant to new companies:

• Corporate tax rates: 0% applies to taxable income up to AED 375,000; a standard rate of 9% applies to taxable income above AED 375,000. Qualifying free zone entities that meet specific requirements may continue to benefit from 0% CT on qualifying income.
• Exemptions: Certain entities and income streams remain outside the CT regime (for example, qualifying natural resource extraction activities are taxed under emirate-level rules). Additionally, individuals’ personal income remains untaxed.
• Compliance: Companies must register for CT (if required), maintain accounting records, file returns, and meet transfer pricing and documentation expectations where relevant.
• Interaction with VAT: The UAE has a separate Value Added Tax (VAT) at 5% that applies to supplies of goods and services where the supplier is VAT-registered. Corporate tax and VAT are distinct regimes.

This effectively places the Emirate within a low-tax bracket for most trading entities, creating planning opportunities for startups and expanding firms.

Primary company types and corporate struct