{"id":11019,"date":"2022-01-31T17:49:52","date_gmt":"2022-01-31T13:49:52","guid":{"rendered":"https:\/\/merritt.ae\/?p=11019"},"modified":"2026-06-09T11:11:51","modified_gmt":"2026-06-09T07:11:51","slug":"impot-societes-emirats-2023","status":"publish","type":"post","link":"https:\/\/merritt.ae\/fr\/impot-societes-emirats-2023\/","title":{"rendered":"L’imp\u00f4t sur les soci\u00e9t\u00e9s aux Emirats \u00e0 partir de Juin 2023"},"content":{"rendered":"

Les Emirats Arabes Unis mettent en place l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices des soci\u00e9t\u00e9s \u00e0 partir de juin 2023<\/h1>\n

Annonc\u00e9 en f\u00e9vrier 2016<\/a>, le minist\u00e8re des Finances des Emirats a annonc\u00e9 le 31 janvier 2022<\/a> qu’une taxe sur les b\u00e9n\u00e9fices des entreprises (Corporate Tax<\/em>) sera mise en place \u00e0 compte du 1er juin 2023.<\/p>\n

Qui est concern\u00e9 par cette nouvelle taxe?<\/h2>\n

Toutes les soci\u00e9t\u00e9s Mainland sont concern\u00e9es par cette nouvelle taxe.<\/p>\n

Les soci\u00e9t\u00e9s Free-zone ne sont pas concern\u00e9es si elles n’exercent pas d’activit\u00e9s aux Emirats. Ce point sera pr\u00e9cis\u00e9 dans les mois qui viennent mais il faut retenir qu’une soci\u00e9t\u00e9 Free-zone qui a des clients aux Emirats se verra appliqu\u00e9 l’imp\u00f4t sur les soci\u00e9t\u00e9s. La logique est la m\u00eame que pour l’assujettissement \u00e0 la TVA d’une soci\u00e9t\u00e9.<\/p>\n

Les individus ayant une licence ou un permis (comme les freelancers) dont les clients sont situ\u00e9s aux Emirats sont aussi concern\u00e9s.<\/p>\n

La FTA a mis en place une FAQ qui indique d\u00e9j\u00e0 certains d\u00e9tails: https:\/\/tax.gov.ae\/en\/faqs<\/a><\/p>\n

A combien s’\u00e9l\u00e8vera le taux d’imposition sur les soci\u00e9t\u00e9s aux Emirats?<\/h2>\n

Deux taux d’imposition sur les soci\u00e9t\u00e9s seront mis en place:
\n– 0% sur les b\u00e9n\u00e9fices jusqu’\u00e0 AED 375 000 par an;
\n– 9% sur les b\u00e9n\u00e9fices sup\u00e9rieurs \u00e0 AED 375 000 par an.<\/p>\n

Les dividendes, plus-values, royalties et les int\u00e9r\u00eats restent non imposables.<\/p>\n

Le report en avant (loss carryforward<\/em>) et en arri\u00e8re (loss carryback<\/em>) des pertes seront possibles. Au sein d’un groupe, les pertes d’une entit\u00e9 seront imputables au b\u00e9n\u00e9fices d’une autre entit\u00e9.<\/p>\n

Des cr\u00e9dits d’imp\u00f4ts calcul\u00e9s sur les taxes pay\u00e9es \u00e0 l’\u00e9tranger par les soci\u00e9t\u00e9s des Emirats seront disponibles.<\/p>\n

Quid des imp\u00f4ts pour les particuliers?<\/h2>\n

La nouvelle taxe ne concerne que les soci\u00e9t\u00e9s. Il n’est donc pas pr\u00e9vu d’imposition sur le revenu des personnes physiques qui r\u00e9sident aux Emirats. Les salaires, les dividendes, les loyers immobiliers, etc. per\u00e7us par une personne physique restent donc non tax\u00e9s.<\/p>\n

Quelles sont les cons\u00e9quences pour votre soci\u00e9t\u00e9?<\/h2>\n

Nous accompagnons depuis plusieurs ann\u00e9es tous nos clients pour respecter les obligations l\u00e9gales applicables \u00e0 leur soci\u00e9t\u00e9 aux Emirats. Cette nouvelle taxe va renforcer l’importance de la comptabilit\u00e9, de l’audit annuel des comptes et de la tenue annuelle d’une Assembl\u00e9e g\u00e9n\u00e9rale.<\/p>\n

Si votre soci\u00e9t\u00e9 n’est \u00e0 jour sur ces points, nous vous invitons \u00e0 nous contacter<\/a> pour que nous v\u00e9rifions avec vous si toutes les obligations l\u00e9gales (il y en a d\u00e9sormais 8 dont l’audit, la TVA, la notification ESR, etc.<\/em>) applicables \u00e0 votre entreprise sont bien respect\u00e9es.<\/p>\n


<\/p>\n

<\/div>\n","protected":false},"excerpt":{"rendered":"

Les Emirats Arabes Unis mettent en place l\u2019imp\u00f4t sur les b\u00e9n\u00e9fices des soci\u00e9t\u00e9s \u00e0 partir de juin 2023 Annonc\u00e9 en f\u00e9vrier 2016, le minist\u00e8re des Finances des Emirats a annonc\u00e9 le 31 janvier 2022 qu’une taxe sur les b\u00e9n\u00e9fices des entreprises (Corporate Tax) sera mise en place \u00e0 compte du 1er juin 2023. Qui est […]<\/p>\n","protected":false},"author":8,"featured_media":11024,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"inline_featured_image":false,"footnotes":""},"categories":[110],"tags":[],"class_list":["post-11019","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-blog"],"yoast_head":"\nL'imp\u00f4t sur les soci\u00e9t\u00e9s aux Emirats \u00e0 partir de Juin 2023<\/title>\n<meta name=\"description\" content=\"Une taxe sur les b\u00e9n\u00e9fices des soci\u00e9t\u00e9s de 9% aux Emirats sera implant\u00e9e au 1\/06\/2023. 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