{"id":14113,"date":"2022-12-16T10:23:18","date_gmt":"2022-12-16T06:23:18","guid":{"rendered":"https:\/\/merritt.ae\/?page_id=14113"},"modified":"2024-03-05T15:28:56","modified_gmt":"2024-03-05T11:28:56","slug":"impot-benefice-societe-emirats","status":"publish","type":"page","link":"https:\/\/merritt.ae\/fr\/societe\/impot-benefice-societe-emirats\/","title":{"rendered":"Corporate Tax"},"content":{"rendered":"<div id='full_slider_1'  class='avia-fullwidth-slider main_color avia-shadow   avia-builder-el-0  el_before_av_heading  avia-builder-el-first   container_wrap sidebar_right'  >\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1elbghp-28a7aaa3fcaba8a21a7b04bc45a347e3\">\n#top #wrap_all .avia-slideshow .av-slideshow-caption.av-1elbghp-28a7aaa3fcaba8a21a7b04bc45a347e3__0 .avia-caption-title{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-slideshow av-1elbghp-28a7aaa3fcaba8a21a7b04bc45a347e3 avia-slideshow-featured av_slideshow_full avia-slide-slider av-slideshow-ui av-control-default av-slideshow-manual av-loop-once av-loop-manual-endless av-default-height-applied   avia-slideshow-1' data-slideshow-options=\"{&quot;animation&quot;:&quot;slide&quot;,&quot;autoplay&quot;:false,&quot;loop_autoplay&quot;:&quot;once&quot;,&quot;interval&quot;:5,&quot;loop_manual&quot;:&quot;manual-endless&quot;,&quot;autoplay_stopper&quot;:false,&quot;noNavigation&quot;:false,&quot;bg_slider&quot;:false,&quot;keep_padding&quot;:false,&quot;hoverpause&quot;:false,&quot;show_slide_delay&quot;:0}\"  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><ul class='avia-slideshow-inner ' style='padding-bottom: 28.666666666667%;'><li  class='avia-slideshow-slide av-1elbghp-28a7aaa3fcaba8a21a7b04bc45a347e3__0  av-single-slide slide-1 slide-odd'><div data-rel='slideshow-1' class='avia-slide-wrap '   ><div class='av-slideshow-caption av-1elbghp-28a7aaa3fcaba8a21a7b04bc45a347e3__0 caption_fullwidth caption_center caption_center_framed caption_framed'><div class=\"container caption_container\"><div class=\"slideshow_caption\"><div class=\"slideshow_inner_caption\"><div class=\"slideshow_align_caption\"><h2 class='avia-caption-title '  itemprop=\"name\" >L\u2019imp\u00f4t sur le b\u00e9n\u00e9fice des soci\u00e9t\u00e9s aux Emirats<\/h2><div class='avia-caption-content av_inherit_color'  itemprop=\"description\" ><p>Tout savoir sur la Corporate Income Tax (CIT)<\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div><img decoding=\"async\" fetchpriority=\"high\" class=\"wp-image-5697 avia-img-lazy-loading-not-5697\"  src=\"https:\/\/merritt.ae\/wp-content\/uploads\/2019\/12\/Marina-1500x430.jpg\" width=\"1500\" height=\"430\" title='Marina' alt=''  itemprop=\"thumbnailUrl\"   \/><\/div><\/li><\/ul><\/div><\/div><div id='after_full_slider_1'  class='main_color av_default_container_wrap container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-14113'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-b5u2b1-750db15361a1a4aadc531b2510334e7a\">\n#top .av-special-heading.av-b5u2b1-750db15361a1a4aadc531b2510334e7a{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-b5u2b1-750db15361a1a4aadc531b2510334e7a .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-b5u2b1-750db15361a1a4aadc531b2510334e7a .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-b5u2b1-750db15361a1a4aadc531b2510334e7a av-special-heading-h2  avia-builder-el-1  el_after_av_slideshow_full  el_before_av_textblock  avia-builder-el-first  av-linked-heading'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Pr\u00e9sentation<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n<section  class='av_textblock_section av-k444riwg-83804b868c139fb8465f77aed5f31681 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p>L&#8217;imp\u00f4t sur le b\u00e9n\u00e9fice des soci\u00e9t\u00e9s (<em>Corporate Income Tax<\/em>) est un imp\u00f4t pr\u00e9lev\u00e9 sur le b\u00e9n\u00e9fice des soci\u00e9t\u00e9s. Il s&#8217;applique \u00e0 toutes les soci\u00e9t\u00e9s immatricul\u00e9es aux Emirats, notamment les soci\u00e9t\u00e9s Mainland (au taux de 9%) et les soci\u00e9t\u00e9s Free-zone (aux taux de 0% et de 9%).<\/p>\n<p>La loi r\u00e9gissant ce imp\u00f4t est le <a href=\"https:\/\/merritt.ae\/fr\/societe\/impot-benefice-societe-emirats\/cit-federal-decree-law-no-47-of-2022\/\" target=\"_blank\" rel=\"attachment noopener wp-att-14125\">Federal Decree-Law No. 47 of 2022<\/a>.<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-90kff1-6d7b488a09ce8ed44388594a8c66a055\">\n#top .av-special-heading.av-90kff1-6d7b488a09ce8ed44388594a8c66a055{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-90kff1-6d7b488a09ce8ed44388594a8c66a055 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-90kff1-6d7b488a09ce8ed44388594a8c66a055 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-90kff1-6d7b488a09ce8ed44388594a8c66a055 av-special-heading-h2  avia-builder-el-3  el_after_av_textblock  el_before_av_textblock  av-linked-heading'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Champ d\u2019application<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n<section  class='av_textblock_section av-lbq4ppdo-8c890f62ad86a63298c44789ec087cfc '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><h3><strong>Personne imposable soumise \u00e0 l&#8217;imp\u00f4t sur les soci\u00e9t\u00e9s<\/strong><\/h3>\n<p>L&#8217;imp\u00f4t sur les soci\u00e9t\u00e9s s&#8217;applique aux &#8220;personnes imposables&#8221; suivantes (article 11) :<\/p>\n<p><strong><u>Personne r\u00e9sidente<\/u><\/strong><\/p>\n<ul>\n<li>Les soci\u00e9t\u00e9s des Emirats et autres personnes morales qui sont constitu\u00e9es ou effectivement g\u00e9r\u00e9es et contr\u00f4l\u00e9es aux Emirats;<\/li>\n<li>Personnes physiques (particuliers) qui exercent une activit\u00e9 commerciale aux Emirats, comme sp\u00e9cifi\u00e9 dans la r\u00e9glementation ;<\/li>\n<\/ul>\n<p><strong><u>Personne non r\u00e9sidente<\/u><\/strong><\/p>\n<p>&#8211; Les personnes morales non r\u00e9sidentes (entit\u00e9s juridiques \u00e9trang\u00e8res) qui ont un \u00e9tablissement permanent aux Emirats.<\/p>\n<ul>\n<li>Les personnes morales \u00e9tablies en Free-zone aux Emirats sont \u00e9galement soumises \u00e0 l&#8217;imp\u00f4t sur les soci\u00e9t\u00e9s en tant que &#8220;personnes imposables&#8221;. Toutefois les soci\u00e9t\u00e9s Free-zone peuvent b\u00e9n\u00e9ficier d&#8217;un taux d&#8217;imp\u00f4t sur les soci\u00e9t\u00e9s de 0% sur son revenu qualifi\u00e9.<\/li>\n<li>Les personnes non r\u00e9sidentes qui n&#8217;ont pas d&#8217;\u00e9tablissement permanent aux Emirats ou qui gagnent des revenus provenant des Emirats qui ne sont pas li\u00e9s \u00e0 leur \u00e9tablissement permanent peuvent \u00eatre soumises \u00e0 une retenue \u00e0 la source (au taux de 0 %).<\/li>\n<\/ul>\n<p><strong><u>Personnes exempt\u00e9es de l&#8217;imp\u00f4t sur les soci\u00e9t\u00e9s<\/u><\/strong><br \/>\nCertains types d&#8217;entreprises ou d&#8217;organisations sont exon\u00e9r\u00e9s de l&#8217;imp\u00f4t sur les soci\u00e9t\u00e9s conform\u00e9ment \u00e0 l&#8217;article (4) du d\u00e9cret-loi f\u00e9d\u00e9ral n\u00b0 47 de 2022 :<\/p>\n<ul>\n<li>Entit\u00e9s gouvernementales (article 5)<\/li>\n<li>Entit\u00e9s contr\u00f4l\u00e9es par le gouvernement (article 6)<\/li>\n<li>Une personne engag\u00e9e dans une activit\u00e9 extractive (article 7).<br \/>\n<em>Exempt\u00e9 si notifi\u00e9 au Minist\u00e8re des Finances (et sous r\u00e9serve de remplir certaines conditions)<\/em><\/li>\n<li>Entreprises de ressources naturelles non extractives (article 8).<br \/>\n<em>Exempt\u00e9 si notifi\u00e9 au Minist\u00e8re des Finances (et sous r\u00e9serve de remplir certaines conditions)<\/em><\/li>\n<li>Entit\u00e9s d&#8217;int\u00e9r\u00eat public qualifi\u00e9es (article 9)<br \/>\n<em>Exempt\u00e9es si elles sont \u00e9num\u00e9r\u00e9es dans une d\u00e9cision du Cabinet<\/em><\/li>\n<li>Fonds de pension et de s\u00e9curit\u00e9 sociale publics ou priv\u00e9s<br \/>\n<em>Exon\u00e9r\u00e9es si elles font l&#8217;objet d&#8217;une demande et sont approuv\u00e9es par l&#8217;autorit\u00e9 fiscale f\u00e9d\u00e9rale (et sous r\u00e9serve de remplir certaines conditions).<\/em><\/li>\n<li>Fonds d&#8217;investissement qualifi\u00e9s (article 10)<br \/>\n<em>Exon\u00e9r\u00e9s si la demande est faite et approuv\u00e9e par l&#8217;Administration f\u00e9d\u00e9rale des imp\u00f4ts (et sous r\u00e9serve de remplir certaines conditions).<\/em><\/li>\n<\/ul>\n<div id=\"dates\">\n<p><strong> Dates d\u2019entr\u00e9e en vigueur<\/strong><\/p>\n<ul>\n<li>Conform\u00e9ment \u00e0 l&#8217;article 69, le r\u00e9gime de CT des EAU entrera en vigueur pour les exercices financiers commen\u00e7ant le 1er juin 2023 ou apr\u00e8s.<\/li>\n<li>Conform\u00e9ment \u00e0 l&#8217;article 48, les contribuables devront d\u00e9poser des d\u00e9clarations de CT et s&#8217;acquitter de leurs obligations en mati\u00e8re de CT dans les 9 mois suivant la fin de la p\u00e9riode fiscale concern\u00e9e, \u00e0 compter du 1er juin 2023.<\/li>\n<\/ul>\n<p><strong>Exemple :<\/strong><\/p>\n<\/div>\n<\/div><\/section>\n<section  class='av_textblock_section av-k7sisxpw-2-a1879131461fda0934ef6a10ec859535 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><table width=\"100%\">\n<tbody>\n<tr class=\"theader\" style=\"background-color: #294171;\">\n<td width=\"199\">\n<p style=\"text-align: center;\"><b>Ann\u00e9e financi\u00e8re<\/b><\/p>\n<\/td>\n<td width=\"203\">\n<p style=\"text-align: center;\"><b>Imp\u00f4t sur les soci\u00e9t\u00e9s effectif pour la premi\u00e8re fois pour l&#8217;ann\u00e9e \u00e0 partir de<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"199\">Janvier \u2013 D\u00e9cembre<\/td>\n<td width=\"203\">01\/01\/2024<\/td>\n<\/tr>\n<tr>\n<td width=\"199\">Avril &#8211; Mars<\/td>\n<td width=\"203\">01\/04\/2024<\/td>\n<\/tr>\n<tr>\n<td width=\"199\">Juillet \u2013 Juin<\/td>\n<td width=\"203\">01\/06\/2023<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/section>\n<section  class='av_textblock_section av-lbq55v05-3e211796557f317db5f9954b56d81c45 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>Revenus exon\u00e9r\u00e9s (article 22)<\/strong><\/p>\n<p>Les revenus suivants et les d\u00e9penses y aff\u00e9rentes ne sont pas pris en compte pour d\u00e9terminer le revenu imposable :<\/p>\n<ul>\n<li>Les dividendes et autres distributions de b\u00e9n\u00e9fices re\u00e7us de personnes morales constitu\u00e9es en soci\u00e9t\u00e9 ou r\u00e9sidentes aux Emirats &#8211; les dividendes internes sont donc exon\u00e9r\u00e9s sans aucune condition.<\/li>\n<li>Les dividendes et autres distributions de b\u00e9n\u00e9fices re\u00e7us d&#8217;une participation dans une personne morale \u00e9trang\u00e8re (voir les informations compl\u00e9mentaires ci-dessous) ;<\/li>\n<li>Certains autres revenus (par exemple, les gains en capital, les gains\/pertes de change et les gains ou pertes de valeur) provenant d&#8217;une participation (voir les informations compl\u00e9mentaires ci-dessous) ;<\/li>\n<li>Les revenus provenant d&#8217;une succursale ou d&#8217;un \u00e9tablissement permanent \u00e9tranger lorsqu&#8217;un choix est fait pour demander l&#8217;exemption pour &#8221; \u00e9tablissement permanent \u00e9tranger &#8221; ;<\/li>\n<li>Les revenus tir\u00e9s par une personne non r\u00e9sidente de l&#8217;exploitation d&#8217;a\u00e9ronefs ou de navires dans le cadre d&#8217;un transport international qui remplit les conditions de l&#8217;article 25 de la loi.<\/li>\n<\/ul>\n<h3><strong><u>Signification de la participation :<\/u><\/strong><\/h3>\n<p>La loi sur l&#8217;imp\u00f4t des soci\u00e9t\u00e9s exon\u00e8re totalement les dividendes provenant d&#8217;entit\u00e9s immatricul\u00e9es aux Emirats Arabes Unis, ainsi que les dividendes provenant de filiales \u00e9trang\u00e8res qualifi\u00e9es de &#8220;participation&#8221;. Une participation est une personne morale dans laquelle la soci\u00e9t\u00e9 actionnaire des Emirats Arabes Unis d\u00e9tient une participation de 5 % ou qui est d\u00e9tenue pendant au moins 12 mois, et qui est soumise \u00e0 un imp\u00f4t sur les soci\u00e9t\u00e9s de 9 % minimum dans le pays concern\u00e9.<\/p>\n<p><strong>Calcul de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s \u00e0 payer et des d\u00e9ductions<\/strong><\/p>\n<ul>\n<li>Le point de d\u00e9part du calcul de la taxe sur la valeur ajout\u00e9e \u00e0 payer est le b\u00e9n\u00e9fice net (ou la perte) comptable (montant figurant dans les \u00e9tats financiers pr\u00e9par\u00e9s conform\u00e9ment aux normes comptables en vigueur dans les EAU).<\/li>\n<li>Les entreprises utilisent leur p\u00e9riode de comptabilit\u00e9 financi\u00e8re comme p\u00e9riode d&#8217;imposition.<\/li>\n<\/ul>\n<p>La taxe sur la valeur ajout\u00e9e est imput\u00e9e sur le revenu annuel imposable de l&#8217;entreprise de la mani\u00e8re suivante :<\/p>\n<\/div><\/section>\n<section  class='av_textblock_section av-lbq592kh-fcf41b4ecf1b8ff26ee1a2601095c439 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><table width=\"100%\">\n<tbody>\n<tr class=\"theader\" style=\"background-color: #294171;\">\n<td width=\"199\">\n<p style=\"text-align: center;\"><b>Revenu imposable<\/b><\/p>\n<\/td>\n<td width=\"203\">\n<p style=\"text-align: center;\"><b>Taux d\u2019imposition applicable<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"199\">Jusqu&#8217;\u00e0 375 000 AED*<\/td>\n<td width=\"203\">0%<\/td>\n<\/tr>\n<tr>\n<td width=\"199\">Plus de 375 000 AED*<\/td>\n<td width=\"203\">9%<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>*Ce montant n&#8217;a pas encore \u00e9t\u00e9 confirm\u00e9 par une d\u00e9cision du Cabinet, bien qu&#8217;il soit mentionn\u00e9 dans les documents.<\/p>\n<\/div><\/section>\n<section  class='av_textblock_section av-lbq5b88z-eec52abc4d52d017e09c91f28e995732 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p><strong>D\u00e9penses non d\u00e9ductibles<\/strong><\/p>\n<p>Voici les d\u00e9penses qui ne seront pas d\u00e9ductibles \u00e0 des fins fiscales\u00a0:<\/p>\n<ul>\n<li>Les dons, subventions ou cadeaux faits \u00e0 une entit\u00e9 qui n&#8217;est pas une entit\u00e9 d&#8217;int\u00e9r\u00eat public \u00e9ligible.<\/li>\n<li>Amendes et p\u00e9nalit\u00e9s, autres que les montants accord\u00e9s \u00e0 titre de compensation pour des dommages ou une rupture de contrat<\/li>\n<li>Pots-de-vin ou autres paiements illicites<\/li>\n<li>Dividendes, distributions de b\u00e9n\u00e9fices ou avantages de nature similaire vers\u00e9s \u00e0 un propri\u00e9taire de l&#8217;assujetti<\/li>\n<li>Montants retir\u00e9s de l&#8217;entreprise par une personne physique qui est un Assujetti<\/li>\n<li>Imp\u00f4t sur les soci\u00e9t\u00e9s impos\u00e9 \u00e0 un assujetti en vertu du pr\u00e9sent d\u00e9cret-loi<\/li>\n<li>Taxe sur la valeur ajout\u00e9e en amont support\u00e9e par une Personne imposable qui est r\u00e9cup\u00e9rable en vertu du d\u00e9cret-loi f\u00e9d\u00e9ral n\u00b0 (8) de 2017 mentionn\u00e9 dans le pr\u00e9ambule et ce qui le remplace.<\/li>\n<li>L&#8217;imp\u00f4t sur le revenu impos\u00e9 \u00e0 la personne imposable en dehors de l&#8217;\u00c9tat.<\/li>\n<li>Toute autre d\u00e9pense sp\u00e9cifi\u00e9e dans une d\u00e9cision \u00e9mise par le Cabinet sur proposition du ministre.<\/li>\n<\/ul>\n<p>Les d\u00e9penses suivantes seront admises en d\u00e9duction dans les limites prescrites ci-dessous :<\/p>\n<ul>\n<li>Frais de divertissement (article 32) : Les d\u00e9penses encourues pour divertir les clients, actionnaires, fournisseurs et autres partenaires commerciaux seront autoris\u00e9es en d\u00e9duction jusqu&#8217;\u00e0 50%.<\/li>\n<li>Paiement des int\u00e9r\u00eats (articles 30 et 31) : La d\u00e9duction des frais d&#8217;int\u00e9r\u00eats sera plafonn\u00e9e \u00e0 30 % du b\u00e9n\u00e9fice avant int\u00e9r\u00eats, imp\u00f4ts, d\u00e9pr\u00e9ciation et amortissement (EBITDA) tel qu&#8217;ajust\u00e9 aux fins du TC. Ces limitations ne s&#8217;appliquent pas aux banques et aux compagnies d&#8217;assurance.<\/li>\n<li>Les int\u00e9r\u00eats exc\u00e9dentaires pay\u00e9s et non autoris\u00e9s en raison de la limitation peuvent \u00eatre report\u00e9s et faire l&#8217;objet de d\u00e9ductions jusqu&#8217;\u00e0 une p\u00e9riode de 10 ans. Ceci est ind\u00e9pendant de la disposition relative au report des pertes.<\/li>\n<li>En outre, si un pr\u00eat est obtenu aupr\u00e8s d&#8217;une partie li\u00e9e, aucune d\u00e9duction d&#8217;int\u00e9r\u00eat n&#8217;est autoris\u00e9e si ce pr\u00eat est utilis\u00e9 pour des transactions sp\u00e9cifiques telles que le paiement de dividendes, l&#8217;apport de capital, etc.<\/li>\n<\/ul>\n<p>Le m\u00e9canisme de calcul de l\u2019imp\u00f4t sur les soci\u00e9t\u00e9s sera le suivant :<\/p>\n<\/div><\/section>\n<section  class='av_textblock_section av-lbq5iio3-df7f7804cbcb0ba1090f6990c32beaa2 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><table width=\"100%\">\n<tbody>\n<tr class=\"theader\" style=\"background-color: #294171;\">\n<td width=\"305\">\n<p style=\"text-align: center;\"><b>D\u00e9termination du TC \u00e0 payer<\/b><\/p>\n<\/td>\n<td width=\"203\">\n<p style=\"text-align: center;\"><b>Montant (en AED)<\/b><\/p>\n<\/td>\n<\/tr>\n<tr>\n<td width=\"305\">R\u00e9sultat net comptable (ou perte) tel qu&#8217;indiqu\u00e9 dans l&#8217;\u00e9tat financier<\/td>\n<td width=\"203\">XXXX<\/td>\n<\/tr>\n<tr>\n<td width=\"305\">Plus\/moins : Ajustements<\/td>\n<td width=\"203\">XXXX<\/td>\n<\/tr>\n<tr>\n<td width=\"305\">Revenu final imposable<\/td>\n<td width=\"203\">XXXX<\/td>\n<\/tr>\n<tr>\n<td width=\"305\">Revenu imposable final entre AED 0 &#8211; AED 375,000<\/td>\n<td width=\"203\">CT @ 0% (A)<\/td>\n<\/tr>\n<tr>\n<td width=\"305\">Lorsque le revenu final imposable est sup\u00e9rieur \u00e0 375.000 AED, la diff\u00e9renceentre le revenu imposable final et AED<\/td>\n<td width=\"203\">CT @ 9% (B)<\/td>\n<\/tr>\n<tr>\n<td width=\"305\">Imp\u00f4t sur les soci\u00e9t\u00e9s (IS)<\/td>\n<td width=\"203\">A + B<\/td>\n<\/tr>\n<tr>\n<td width=\"305\">Moins : Cr\u00e9dit d&#8217;imp\u00f4t \u00e9tranger<\/td>\n<td width=\"203\">XXXX<\/td>\n<\/tr>\n<tr>\n<td width=\"305\">IS final \u00e0 payer<\/td>\n<td width=\"203\">XXXX<\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lbq5q9y3-75f47bf480887832e915757f1ef99a47\">\n#top .av-special-heading.av-lbq5q9y3-75f47bf480887832e915757f1ef99a47{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-lbq5q9y3-75f47bf480887832e915757f1ef99a47 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-lbq5q9y3-75f47bf480887832e915757f1ef99a47 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-lbq5q9y3-75f47bf480887832e915757f1ef99a47 av-special-heading-h2  avia-builder-el-10  el_after_av_textblock  el_before_av_textblock  av-linked-heading'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Les soci\u00e9t\u00e9s en Free-zone (Article 18)<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n<section  class='av_textblock_section av-lbq5po0z-a08b6400e1efa3236d240fbf55870571 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Les soci\u00e9t\u00e9s Free-zone sont assujetties \u00e0 2 taux d\u2019imposition\u00a0:<\/p>\n<ul>\n<li>0 % sur les revenus dits qualifi\u00e9s (\u00ab\u00a0Qualifying Income\u00a0\u00bb)\u00a0;<\/li>\n<li>9 % sur les revenus imposables qui ne r\u00e9pondent pas aux conditions des revenus qualifi\u00e9s.<\/li>\n<\/ul>\n<p>Une soci\u00e9t\u00e9 en Free-zone \u00ab\u00a0qualifi\u00e9e\u00a0\u00bb pour la taxation \u00e0 0% est une entit\u00e9 qui r\u00e9pond aux conditions suivantes :<\/p>\n<ul>\n<li>Maintient une substance ad\u00e9quate aux Emirats (<em>maintain adequate substance in the UAE<\/em>);<\/li>\n<li>A un revenu qualifi\u00e9 (<em>derive \u2018Qualifying Income\u2019<\/em>);<\/li>\n<li>N&#8217;a pas choisi d&#8217;\u00eatre soumise \u00e0 l&#8217;imp\u00f4t sur les soci\u00e9t\u00e9s aux taux normaux (<em>not have made an election to be subject to Corporate Tax at the standard rates<\/em>).<\/li>\n<\/ul>\n<p>Les revenus qualifi\u00e9s sont li\u00e9es aux activit\u00e9s suivantes: &#8220;manufacturing of goods or materials; processing of goods or materials; holding of shares and other securities; ownership, management, and operation of ships; reinsurance services; fund management services that are subject to the regulatory oversight of the competent authority in the UAE; and wealth and investment management services that are subject to the regulatory oversight of the competent authority in the UAE. They also include headquarter services to related parties; treasury and financing services to related parties; financing and leasing of aircraft, including engines and rotable components; logistics services; distribution in or from a designated zone that meets the relevant conditions; and any activities that are ancillary to the above-mentioned activities.&#8221;<strong><br \/>\n<\/strong><\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-li4728ix-835ef2564008e4a8b2820c75003b9b9c\">\n#top .av-special-heading.av-li4728ix-835ef2564008e4a8b2820c75003b9b9c{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-li4728ix-835ef2564008e4a8b2820c75003b9b9c .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-li4728ix-835ef2564008e4a8b2820c75003b9b9c .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-li4728ix-835ef2564008e4a8b2820c75003b9b9c av-special-heading-h2  avia-builder-el-12  el_after_av_textblock  el_before_av_textblock  av-linked-heading'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Exemption de Corporate Income Tax pour les PME! <\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n<section  class='av_textblock_section av-li471ib5-a530af1672d25f221630cab265491370 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Les Autorit\u00e9s ont d&#8217;annonc\u00e9 (<a href=\"https:\/\/mof.gov.ae\/wp-content\/uploads\/2023\/04\/Ministerial-Decision-No.-73-of-2023-on-Small-Business-Relief-for-the-Purposes-of-Federal-Decree-Law-No.-47-of-2022.pdf\" target=\"_blank\" rel=\"noopener\">Ministerial Decision No. 73 of 2023<\/a>) que les entreprises ayant un chiffre d&#8217;affaires inf\u00e9rieurs \u00e0 AED 3 000 000 par an b\u00e9n\u00e9ficieront d&#8217;un\u00a0<u>all\u00e9gement du taux d&#8217;imposition<\/u>\u00a0de Corporate Income Tax jusqu&#8217;au 31\/12\/26 (<em>le montant\/taux de\u00a0cet all\u00e9gement n&#8217;a pas encore \u00e9t\u00e9 pr\u00e9cis\u00e9<\/em>).<\/p>\n<\/div><\/section>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-lte9jd0a-260db20b25e5b9a658da87ad1624fb56\">\n#top .av-special-heading.av-lte9jd0a-260db20b25e5b9a658da87ad1624fb56{\npadding-bottom:10px;\n}\nbody .av-special-heading.av-lte9jd0a-260db20b25e5b9a658da87ad1624fb56 .av-special-heading-tag .heading-char{\nfont-size:25px;\n}\n.av-special-heading.av-lte9jd0a-260db20b25e5b9a658da87ad1624fb56 .av-subheading{\nfont-size:15px;\n}\n<\/style>\n<div  class='av-special-heading av-lte9jd0a-260db20b25e5b9a658da87ad1624fb56 av-special-heading-h2  avia-builder-el-14  el_after_av_textblock  el_before_av_textblock  av-linked-heading'><h2 class='av-special-heading-tag '  itemprop=\"headline\"  >Dates d\u2019enregistrement \u00e0 la CIT<\/h2><div class=\"special-heading-border\"><div class=\"special-heading-inner-border\"><\/div><\/div><\/div>\n<section  class='av_textblock_section av-ltea73u4-f87a5ad20fc2c895d5e43ba6bde3d682 '   itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/CreativeWork\" ><div class='avia_textblock'  itemprop=\"text\" ><p>Il est pr\u00e9vu une amende de AED 10 000 en cas d&#8217;enregistrement tardif \u00e0 la CIT.<\/p>\n<p><img loading=\"lazy\" decoding=\"async\" class=\"alignnone size-full wp-image-10310\" src=\"https:\/\/merritt.ae\/wp-content\/uploads\/2019\/10\/ex.jpg\" alt=\"\" width=\"16\" height=\"16\" \/> ATTENTION: il est requis de s&#8217;y enregistrer volontairement, ceci n&#8217;est automatique avec une cr\u00e9ation ou un renouvellement.<\/p>\n<p>Les dates limites d\u00e9pendent de votre situation:<\/p>\n<p>1) Concernant les personnes morales:<\/p>\n<p>1.1) Pour les personnes morales r\u00e9sidentes:<br \/>\n1.1.1) Immatricul\u00e9es avant le 1er mars 2024:<br \/>\n&#8211; Janvier ou f\u00e9vrier : 31 mai<br \/>\n&#8211; Mars ou avril : 30 juin<br \/>\n&#8211; Mai : 31 juillet<br \/>\n&#8211; Juin 31 ao\u00fbt<br \/>\n&#8211; Juillet 30 septembre<br \/>\n&#8211; Ao\u00fbt ou septembre : 31 octobre<br \/>\n&#8211; Octobre ou novembre : 30 novembre<br \/>\n&#8211; D\u00e9cembre : 31 d\u00e9cembre<br \/>\n1.1.2) Immatricul\u00e9es apr\u00e8s le 1er mars 2024:<br \/>\n&#8211; Immatricul\u00e9es aux Emirats: trois mois \u00e0 partir de la date d\u2019immatriculation<br \/>\n&#8211; Immatricul\u00e9es en dehors des Emirats: 3 mois \u00e0 partir de la fin de l&#8217;exercice comptable<\/p>\n<p>1.2) Pour les personnes morales non-r\u00e9sidentes :<br \/>\n1.2.1) Immatricul\u00e9es avant le 1er mars 2024 :<br \/>\n&#8211; \u00c9tablissement stable aux \u00c9mirats: 9 mois \u00e0 partir de son existence<br \/>\n&#8211; <a href=\"https:\/\/mof.gov.ae\/ministry-of-finance-announces-cabinet-decision-on-determination-of-non-resident-persons-nexus-in-uae\/\">Nexus<\/a> aux \u00c9mirats: 31 mai<br \/>\n1.2.2) Immatricul\u00e9es apr\u00e8s le 1er mars 2024 :<br \/>\n&#8211; \u00c9tablissement stable aux \u00c9mirats: 6 mois \u00e0 partir de son existence<br \/>\n&#8211; <a href=\"https:\/\/mof.gov.ae\/ministry-of-finance-announces-cabinet-decision-on-determination-of-non-resident-persons-nexus-in-uae\/\">Nexus<\/a> aux \u00c9mirats: 31 mai<\/p>\n<p>2) Concernant les personnes physiques:<br \/>\n2.1) R\u00e9sidentes aux Emirats avec chiffre d&#8217;affaires &gt; AED 1 million: 31 mars de l&#8217;ann\u00e9e suivante<br \/>\n2.2) Non-r\u00e9sidentes aux Emirats : 3 mois apr\u00e8s que les conditions fiscales soit remplies<\/p>\n<\/div><\/section>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":2,"featured_media":0,"parent":11084,"menu_order":1,"comment_status":"closed","ping_status":"closed","template":"","meta":{"inline_featured_image":false,"footnotes":""},"class_list":["post-14113","page","type-page","status-publish","hentry"],"yoast_head":"<!-- This site is optimized with the Yoast SEO plugin v26.9 - https:\/\/yoast.com\/product\/yoast-seo-wordpress\/ -->\n<title>L&#039;imp\u00f4t sur le b\u00e9n\u00e9fices des soci\u00e9t\u00e9s aux Emirats<\/title>\n<meta name=\"description\" content=\"IS \u00e0 Dubai: Tout savoir sur la Corporate Income Tax aux Emirats qui sera mis en application \u00e0 partir de 2023.\" \/>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/merritt.ae\/fr\/societe\/impot-benefice-societe-emirats\/\" \/>\n<meta property=\"og:locale\" content=\"fr_FR\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"L&#039;imp\u00f4t sur le b\u00e9n\u00e9fices des soci\u00e9t\u00e9s aux Emirats\" \/>\n<meta property=\"og:description\" content=\"IS \u00e0 Dubai: Tout savoir sur la Corporate Income Tax aux Emirats qui sera mis en application \u00e0 partir de 2023.\" \/>\n<meta property=\"og:url\" content=\"https:\/\/merritt.ae\/fr\/societe\/impot-benefice-societe-emirats\/\" \/>\n<meta property=\"og:site_name\" content=\"merritt.ae\" \/>\n<meta property=\"article:modified_time\" content=\"2024-03-05T11:28:56+00:00\" \/>\n<meta property=\"og:image\" content=\"https:\/\/merritt.ae\/wp-content\/uploads\/2019\/10\/ex.jpg\" \/>\n<meta name=\"twitter:card\" content=\"summary_large_image\" \/>\n<meta name=\"twitter:label1\" content=\"Dur\u00e9e de lecture estim\u00e9e\" \/>\n\t<meta name=\"twitter:data1\" content=\"11 minutes\" \/>\n<script type=\"application\/ld+json\" class=\"yoast-schema-graph\">{\"@context\":\"https:\/\/schema.org\",\"@graph\":[{\"@type\":\"WebPage\",\"@id\":\"https:\/\/merritt.ae\/fr\/societe\/impot-benefice-societe-emirats\/\",\"url\":\"https:\/\/merritt.ae\/fr\/societe\/impot-benefice-societe-emirats\/\",\"name\":\"L'imp\u00f4t sur le b\u00e9n\u00e9fices des soci\u00e9t\u00e9s aux Emirats\",\"isPartOf\":{\"@id\":\"https:\/\/merritt.ae\/#website\"},\"primaryImageOfPage\":{\"@id\":\"https:\/\/merritt.ae\/fr\/societe\/impot-benefice-societe-emirats\/#primaryimage\"},\"image\":{\"@id\":\"https:\/\/merritt.ae\/fr\/societe\/impot-benefice-societe-emirats\/#primaryimage\"},\"thumbnailUrl\":\"https:\/\/merritt.ae\/wp-content\/uploads\/2019\/10\/ex.jpg\",\"datePublished\":\"2022-12-16T06:23:18+00:00\",\"dateModified\":\"2024-03-05T11:28:56+00:00\",\"description\":\"IS \u00e0 Dubai: Tout savoir sur la Corporate Income Tax aux Emirats qui sera mis en application \u00e0 partir de 2023.\",\"breadcrumb\":{\"@id\":\"https:\/\/merritt.ae\/fr\/societe\/impot-benefice-societe-emirats\/#breadcrumb\"},\"inLanguage\":\"fr-FR\",\"potentialAction\":[{\"@type\":\"ReadAction\",\"target\":[\"https:\/\/merritt.ae\/fr\/societe\/impot-benefice-societe-emirats\/\"]}]},{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/merritt.ae\/fr\/societe\/impot-benefice-societe-emirats\/#primaryimage\",\"url\":\"https:\/\/merritt.ae\/wp-content\/uploads\/2019\/10\/ex.jpg\",\"contentUrl\":\"https:\/\/merritt.ae\/wp-content\/uploads\/2019\/10\/ex.jpg\"},{\"@type\":\"BreadcrumbList\",\"@id\":\"https:\/\/merritt.ae\/fr\/societe\/impot-benefice-societe-emirats\/#breadcrumb\",\"itemListElement\":[{\"@type\":\"ListItem\",\"position\":1,\"name\":\"Home\",\"item\":\"https:\/\/merritt.ae\/fr\/accueil\/\"},{\"@type\":\"ListItem\",\"position\":2,\"name\":\"Soci\u00e9t\u00e9 \u00e0 Dubai\",\"item\":\"https:\/\/merritt.ae\/fr\/societe\/\"},{\"@type\":\"ListItem\",\"position\":3,\"name\":\"Corporate Tax\"}]},{\"@type\":\"WebSite\",\"@id\":\"https:\/\/merritt.ae\/#website\",\"url\":\"https:\/\/merritt.ae\/\",\"name\":\"merritt.ae\",\"description\":\"\",\"publisher\":{\"@id\":\"https:\/\/merritt.ae\/#organization\"},\"potentialAction\":[{\"@type\":\"SearchAction\",\"target\":{\"@type\":\"EntryPoint\",\"urlTemplate\":\"https:\/\/merritt.ae\/?s={search_term_string}\"},\"query-input\":{\"@type\":\"PropertyValueSpecification\",\"valueRequired\":true,\"valueName\":\"search_term_string\"}}],\"inLanguage\":\"fr-FR\"},{\"@type\":\"Organization\",\"@id\":\"https:\/\/merritt.ae\/#organization\",\"name\":\"merritt.ae\",\"url\":\"https:\/\/merritt.ae\/\",\"logo\":{\"@type\":\"ImageObject\",\"inLanguage\":\"fr-FR\",\"@id\":\"https:\/\/merritt.ae\/#\/schema\/logo\/image\/\",\"url\":\"https:\/\/merritt.ae\/wp-content\/uploads\/2021\/11\/ME-new-featured.jpg\",\"contentUrl\":\"https:\/\/merritt.ae\/wp-content\/uploads\/2021\/11\/ME-new-featured.jpg\",\"width\":1200,\"height\":630,\"caption\":\"merritt.ae\"},\"image\":{\"@id\":\"https:\/\/merritt.ae\/#\/schema\/logo\/image\/\"}}]}<\/script>\n<!-- \/ Yoast SEO plugin. -->","yoast_head_json":{"title":"L'imp\u00f4t sur le b\u00e9n\u00e9fices des soci\u00e9t\u00e9s aux Emirats","description":"IS \u00e0 Dubai: Tout savoir sur la Corporate Income Tax aux Emirats qui sera mis en application \u00e0 partir de 2023.","robots":{"index":"index","follow":"follow","max-snippet":"max-snippet:-1","max-image-preview":"max-image-preview:large","max-video-preview":"max-video-preview:-1"},"canonical":"https:\/\/merritt.ae\/fr\/societe\/impot-benefice-societe-emirats\/","og_locale":"fr_FR","og_type":"article","og_title":"L'imp\u00f4t sur le b\u00e9n\u00e9fices des soci\u00e9t\u00e9s aux Emirats","og_description":"IS \u00e0 Dubai: Tout savoir sur la Corporate Income Tax aux Emirats qui sera mis en application \u00e0 partir de 2023.","og_url":"https:\/\/merritt.ae\/fr\/societe\/impot-benefice-societe-emirats\/","og_site_name":"merritt.ae","article_modified_time":"2024-03-05T11:28:56+00:00","og_image":[{"url":"https:\/\/merritt.ae\/wp-content\/uploads\/2019\/10\/ex.jpg","type":"","width":"","height":""}],"twitter_card":"summary_large_image","twitter_misc":{"Dur\u00e9e de lecture estim\u00e9e":"11 minutes"},"schema":{"@context":"https:\/\/schema.org","@graph":[{"@type":"WebPage","@id":"https:\/\/merritt.ae\/fr\/societe\/impot-benefice-societe-emirats\/","url":"https:\/\/merritt.ae\/fr\/societe\/impot-benefice-societe-emirats\/","name":"L'imp\u00f4t sur le b\u00e9n\u00e9fices des soci\u00e9t\u00e9s aux Emirats","isPartOf":{"@id":"https:\/\/merritt.ae\/#website"},"primaryImageOfPage":{"@id":"https:\/\/merritt.ae\/fr\/societe\/impot-benefice-societe-emirats\/#primaryimage"},"image":{"@id":"https:\/\/merritt.ae\/fr\/societe\/impot-benefice-societe-emirats\/#primaryimage"},"thumbnailUrl":"https:\/\/merritt.ae\/wp-content\/uploads\/2019\/10\/ex.jpg","datePublished":"2022-12-16T06:23:18+00:00","dateModified":"2024-03-05T11:28:56+00:00","description":"IS \u00e0 Dubai: Tout savoir sur la Corporate Income Tax aux Emirats qui sera mis en application \u00e0 partir de 2023.","breadcrumb":{"@id":"https:\/\/merritt.ae\/fr\/societe\/impot-benefice-societe-emirats\/#breadcrumb"},"inLanguage":"fr-FR","potentialAction":[{"@type":"ReadAction","target":["https:\/\/merritt.ae\/fr\/societe\/impot-benefice-societe-emirats\/"]}]},{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/merritt.ae\/fr\/societe\/impot-benefice-societe-emirats\/#primaryimage","url":"https:\/\/merritt.ae\/wp-content\/uploads\/2019\/10\/ex.jpg","contentUrl":"https:\/\/merritt.ae\/wp-content\/uploads\/2019\/10\/ex.jpg"},{"@type":"BreadcrumbList","@id":"https:\/\/merritt.ae\/fr\/societe\/impot-benefice-societe-emirats\/#breadcrumb","itemListElement":[{"@type":"ListItem","position":1,"name":"Home","item":"https:\/\/merritt.ae\/fr\/accueil\/"},{"@type":"ListItem","position":2,"name":"Soci\u00e9t\u00e9 \u00e0 Dubai","item":"https:\/\/merritt.ae\/fr\/societe\/"},{"@type":"ListItem","position":3,"name":"Corporate Tax"}]},{"@type":"WebSite","@id":"https:\/\/merritt.ae\/#website","url":"https:\/\/merritt.ae\/","name":"merritt.ae","description":"","publisher":{"@id":"https:\/\/merritt.ae\/#organization"},"potentialAction":[{"@type":"SearchAction","target":{"@type":"EntryPoint","urlTemplate":"https:\/\/merritt.ae\/?s={search_term_string}"},"query-input":{"@type":"PropertyValueSpecification","valueRequired":true,"valueName":"search_term_string"}}],"inLanguage":"fr-FR"},{"@type":"Organization","@id":"https:\/\/merritt.ae\/#organization","name":"merritt.ae","url":"https:\/\/merritt.ae\/","logo":{"@type":"ImageObject","inLanguage":"fr-FR","@id":"https:\/\/merritt.ae\/#\/schema\/logo\/image\/","url":"https:\/\/merritt.ae\/wp-content\/uploads\/2021\/11\/ME-new-featured.jpg","contentUrl":"https:\/\/merritt.ae\/wp-content\/uploads\/2021\/11\/ME-new-featured.jpg","width":1200,"height":630,"caption":"merritt.ae"},"image":{"@id":"https:\/\/merritt.ae\/#\/schema\/logo\/image\/"}}]}},"_links":{"self":[{"href":"https:\/\/merritt.ae\/fr\/wp-json\/wp\/v2\/pages\/14113","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/merritt.ae\/fr\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/merritt.ae\/fr\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/merritt.ae\/fr\/wp-json\/wp\/v2\/users\/2"}],"replies":[{"embeddable":true,"href":"https:\/\/merritt.ae\/fr\/wp-json\/wp\/v2\/comments?post=14113"}],"version-history":[{"count":12,"href":"https:\/\/merritt.ae\/fr\/wp-json\/wp\/v2\/pages\/14113\/revisions"}],"predecessor-version":[{"id":17685,"href":"https:\/\/merritt.ae\/fr\/wp-json\/wp\/v2\/pages\/14113\/revisions\/17685"}],"up":[{"embeddable":true,"href":"https:\/\/merritt.ae\/fr\/wp-json\/wp\/v2\/pages\/11084"}],"wp:attachment":[{"href":"https:\/\/merritt.ae\/fr\/wp-json\/wp\/v2\/media?parent=14113"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}