Yes — Fully Claimable
Can I Claim Depreciation on Plant & Equipment as a Business Expense in United Arab Emirates?
Yes — depreciation of plant, equipment and fixtures is deductible against Corporate Tax. The UAE follows IFRS for accounting depreciation, and tax depreciation generally aligns to accounting unless specific tax rules apply.
Typical claim: Variable — based on asset base
What Federal Tax Authority (FTA) says
Tax depreciation under UAE Corporate Tax follows the accounting (IFRS) treatment unless specific rules apply (e.g., immovable property held for investment can elect realisation basis). Depreciation must be on assets actually used in the business.
When you can claim
- Computers, laptops and IT equipment
- Office furniture and fit-out
- Vehicles used for business
- Specialised equipment for the trade
When you cannot claim
- Depreciation on personal-use assets
- Depreciation above cost (e.g., revaluation gains)
- Land (not depreciable)
Related expenses
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