8 August 2026 · The Answer
هل تخضع أتعاب أعضاء مجلس الإدارة لضريبة القيمة المضافة؟
No — for a natural person acting as a board member. Since 1 January 2023, an individual director's board services are not treated as a supply of services and are outside the scope of UAE VAT, so the director does not charge 5% on directorship fees. The exception is where a company provides the directorship, or a business delegates someone to a board in its name, which is taxable.
Exiloz للإدارة والاستشارات الضريبية · جهة استشارية مقرها دبي تركّز على الهيئة الاتحادية للضرائب (FTA) · ضريبة القيمة المضافة وضريبة الشركات والمحاسبة
خارج النطاق
Individual directors do not charge VAT.
- Board services of a natural person.
- Not a supply of services for VAT.
- No VAT on the directorship fee.
- Applies from 1 January 2023.
متى تكون خاضعة للضريبة
The exception is the delegated case.
- A company providing directorships.
- A delegated person invoiced by a business.
- That is a taxable B2B supply at 5%.
- Other services taxed on their merits.
الأسئلة الشائعة
For independent directors.
هل أضيف ضريبة القيمة المضافة إلى أتعابي كعضو مجلس إدارة؟
No, not as a natural person on a board — those services are out of scope since 2023.
متى تكون أتعاب المدير خاضعة للضريبة؟
When a company provides the directorship, or a business delegates a person to a board and invoices for it.
هل ينطبق هذا على المجالس الحكومية أيضاً؟
Yes. A natural person's board services for a government entity or private company are out of scope.
هل يمكن أن تؤكّد Exiloz موقفي؟
Yes. We confirm whether your director fees are out of scope.
Are your fees out of scope?
Exiloz confirms whether your directorship fees carry VAT.