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UAE Corporate Tax Calculator
Estimate your 9% UAE corporate tax in seconds — with the AED 375,000 zero-rate threshold built in, plus the legal ways to reduce it.
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UAE Corporate Tax, explained
How the 0% / 9% rates and Small Business Relief work.
What is the UAE corporate tax rate?
UAE Corporate Tax is 0% on taxable income up to AED 375,000 and 9% on the portion above it (Federal Decree-Law No. 47 of 2022). A different regime can apply to Qualifying Free Zone Persons.
How is the 9% corporate tax calculated?
Only the taxable income above AED 375,000 is taxed at 9%. For example, on AED 500,000 of taxable income, the first AED 375,000 is taxed at 0% and the remaining AED 125,000 at 9% — a liability of AED 11,250 (an effective rate of about 2.25%).
What is Small Business Relief?
If your revenue is AED 3,000,000 or less, you may elect Small Business Relief and be treated as having no taxable income — an effective 0% — for the period (Ministerial Decision No. 73 of 2023). It is available for tax periods ending on or before 31 December 2026.
Is taxable income the same as revenue?
No. Revenue is your total income; taxable income is your accounting profit after allowable deductions and adjustments under the Corporate Tax law. Corporate Tax is charged on taxable income, while Small Business Relief eligibility is tested against revenue.
Do I still need to register for corporate tax if I owe nothing?
Yes. Almost all UAE businesses and taxable persons must register for Corporate Tax with the FTA and file an annual return — even if their tax is 0% or they claim Small Business Relief. Registration and filing are separate obligations from payment.
When is the corporate tax return due?
The Corporate Tax return and any payment are generally due within 9 months of the end of your tax period. Confirm your specific tax period and deadline with an advisor or the FTA.
Is this corporate tax calculator official tax advice?
No. It applies the headline 0% / 9% rates and Small Business Relief at a high level. Your actual liability depends on deductions, exemptions, free-zone status, and current FTA guidance — confirm with a qualified tax advisor.