How do I use the UAE corporate tax calculator?
- Enter your taxable income (profit after tax adjustments).
- Enter your annual revenue to check Small Business Relief.
- Tick whether you elect the relief or are a Qualifying Free Zone Person.
How is UAE corporate tax calculated?
Start with accounting profit, make the adjustments the law requires (such as disallowing some expenses and exempting some income) to reach taxable income, then apply 0% to the first AED 375,000 and 9% to the rest.
Who should consider Small Business Relief?
Resident businesses with revenue of AED 3 million or less in every tax period so far. Electing it simplifies compliance, but some reliefs such as carrying forward losses do not apply for those periods.
What this calculator does not cover
Tax groups, transfer pricing, the 15% Domestic Minimum Top-up Tax for large multinationals, withholding, and detailed free zone rules. Use it for a quick estimate and get professional advice for your return.
UAE corporate tax calculator: frequently asked questions
What is the UAE corporate tax rate?
0% on taxable income up to AED 375,000 and 9% on taxable income above that. Large multinational groups may also face a 15% top-up tax.
How is the 9% applied?
Only on the part above AED 375,000. On AED 500,000 of taxable income, tax is 9% of AED 125,000 = AED 11,250.
What is Small Business Relief?
Resident businesses with revenue of AED 3 million or less in the current and all previous tax periods can elect to be treated as having no taxable income. It must be elected in the tax return.
Until when is Small Business Relief available?
It was originally available for tax periods ending on or before 31 December 2026, and a 2026 ministerial decision extended it to tax periods ending on or before 31 December 2029. Confirm the current rules with the FTA or your tax agent.
Is the AED 3 million test based on revenue or profit?
Revenue. A loss-making business with revenue above AED 3 million does not qualify.
Do free zone companies pay corporate tax?
A Qualifying Free Zone Person pays 0% on qualifying income and 9% on non-qualifying income, if it meets the substance and other conditions.
When is the corporate tax return due?
Within nine months of the end of the tax period. For a calendar-year business, that is 30 September of the following year.
Do I still need to register if I pay no tax?
Yes. Taxable persons must register with the FTA even if they elect Small Business Relief or owe no tax.
Are these calculations based on UAE rules?
Where a UAE rule applies (VAT, labour law, mortgage limits) the tool follows it and names the source. Rules change, so confirm important figures with the relevant authority.
Is the uae corporate tax calculator free?
Yes. It is free with no sign-up and no usage limits for normal use.