8 August 2026 · How Long
مدة الاحتفاظ بالسجلات الضريبية
The UAE sets retention periods by tax: corporate-tax records must be kept for at least 7 years after the tax period, VAT records for at least 5 years, and real-estate records for at least 15 years. The obligation applies to taxable persons and to exempt persons, who must keep records to prove they qualify. Keep to the longest applicable period where a record serves more than one tax.
Exiloz للإدارة والاستشارات الضريبية · جهة استشارية مقرها دبي تركّز على الهيئة الاتحادية للضرائب (FTA) · ضريبة القيمة المضافة وضريبة الشركات والمحاسبة
الفترات بحسب الضريبة
Different taxes, different periods.
- Corporate tax: at least 7 years.
- VAT: at least 5 years.
- Real estate: at least 15 years.
- Applies to taxable and exempt persons.
التزم بالمدة الأطول
Overlapping records need the longest period.
- A record can serve multiple taxes.
- Keep it for the longest applicable period.
- Real-estate records run longest at 15 years.
- When unsure, retain longer.
أدلة ذات صلة
الأسئلة الشائعة
For setting your retention policy.
كم مدة الاحتفاظ بسجلات ضريبة الشركات؟
At least 7 years after the end of the relevant tax period.
كم مدة الاحتفاظ بسجلات ضريبة القيمة المضافة؟
At least 5 years.
كم مدة الاحتفاظ بالسجلات العقارية؟
At least 15 years.
Can Exiloz set our policy?
Yes. We set a compliant retention policy for your business.
حدّد سياسة الاحتفاظ لديك
Exiloz sets a compliant record-retention policy across all your taxes.