8 August 2026 · Definition
ما الذي يتأهّل بوصفه حصة مساهمة
A Participating Interest is an ownership stake that unlocks the UAE participation exemption. You qualify by holding at least 5% of the share capital of the other company, or by having an acquisition cost of at least AED 4 million in it. The interest must also meet the 12-month holding and subject-to-tax conditions to give exempt dividends and gains.
Exiloz للإدارة والاستشارات الضريبية · جهة استشارية مقرها دبي تركّز على الهيئة الاتحادية للضرائب (FTA) · ضريبة القيمة المضافة وضريبة الشركات والمحاسبة
Ownership or cost
Either route can qualify you.
- At least 5% of share capital, or
- acquisition cost of at least AED 4 million.
- Gives access to dividends and gains exemption.
- Must also meet holding and tax tests.
لماذا يهم ذلك
It is the gateway to the exemption.
- Exempt dividends and profit distributions.
- Exempt capital gains on disposal.
- Exempt liquidation proceeds.
- Applies to qualifying foreign and UAE interests.
الأسئلة الشائعة
For confirming your shareholding qualifies.
هل أحتاج إلى 5% بالضبط؟
At least 5% of share capital, or alternatively an acquisition cost of at least AED 4 million.
هل يتفادى مسار الـ4 ملايين درهم إماراتي اختبار الـ5%؟
Yes — it is an alternative route, and MD 302 of 2024 relaxes the ownership-linked tests where it is used.
هل ينطبق على الشركات الإماراتية؟
UAE-resident dividends are exempt with no minimum holding; the 5%/AED 4m route mainly matters for foreign participations.
هل يمكن أن تؤكد Exiloz أن فائدتي مؤهَّلة؟
Yes. We test your stake against the ownership routes and conditions.
هل تتأهّل حصتك؟
Exiloz tests your shareholding against the participating-interest routes.