UAE corporate tax calculator

Free UAE corporate tax calculator: 0% to AED 375,000 and 9% above, Small Business Relief (to 2029) and Qualifying Free Zone Person mode with de minimis check.

How it’s calculated

Start from taxable income. Taxable income is accounting profit after the tax adjustments (exempt income, non-deductible costs, interest limits, losses). Enter the figure after those adjustments.

Apply the two bands. The first AED 375,000 is taxed at 0% and everything above at 9%. Example: AED 1,000,000 → (1,000,000 − 375,000) × 9% = AED 56,250.

Small Business Relief. A resident business with revenue of AED 3,000,000 or less in this and every earlier tax period can elect to be treated as having no taxable income, for periods ending on or before 31 December 2029.

Free zone mode. A Qualifying Free Zone Person pays 0% on qualifying income and 9% on non-qualifying income, with no AED 375,000 band, as long as non-qualifying revenue stays within the de minimis limit.

Legal basis

CT Law Art 3(1); CD 116/2022: 0% on taxable income up to AED 375,000; 9% on the amount above.

CT Law Art 21; MD 73/2023 Art 2; MD 131/2026: Small Business Relief: revenue ≤ AED 3m in the current and all previous periods; periods starting on or after 1 Jun 2023 and ending on or before 31 Dec 2029 (extended from 2026 by MD 131/2026).

MD 73/2023 Arts 3-5: Not available to QFZPs or members of large multinational groups. Losses from relief periods cannot be carried forward.

CT Law Art 3(2), Art 18; CD 100/2023; MD 229/2025: QFZP: 0% on qualifying income, 9% on the rest. Non-qualifying revenue must not exceed 5% of total revenue or AED 5m, whichever is lower, or status is lost for that period and the next four.

Before you rely on it

An estimate, not tax advice. Adjustments, exempt income, loss relief, interest limits, transfer pricing and tax groups are not modelled.

Whether income is “qualifying” depends on the activity and the counterparty. Have a tax adviser classify it.

Groups with consolidated revenue of EUR 750m or more face a 15% domestic minimum top-up tax, outside this tool.

Who pays UAE corporate tax?

UAE companies (mainland and free zone), foreign companies managed from the UAE or with a permanent establishment, and individuals whose business turnover exceeds AED 1m in a calendar year.

Is Small Business Relief still available?

Yes. Ministerial Decision 131/2026 extended it to tax periods ending on or before 31 December 2029. The AED 3m revenue test is unchanged and must be met in every period.

Do I still file a return under Small Business Relief?

Yes. Relief is elected in the corporate tax return, which is due within 9 months of the end of the tax period (30 September for calendar-year companies).

Do free zone companies pay 0%?

Only a Qualifying Free Zone Person, and only on qualifying income. It needs adequate substance, audited accounts, an election not to apply the standard rates, and must pass the de minimis test.

What is the effective rate?

Tax divided by taxable income. Because the first AED 375,000 is at 0%, the effective rate is always below 9% and approaches it as income grows.