Corporate tax calculatorUAE
Estimate UAE corporate tax on your profit
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Corporate tax due · United Arab Emirates
AED 56,250.00
Corporate tax · UAE
- Effective rate
- 5.63% (On taxable income)
How this is calculated
Taxable income up to AED 375,000 is taxed at 0% and the part above it at 9%, rounded half up to the fils. A Qualifying Free Zone Person pays 0% on qualifying income and 9% on all other taxable income. Small Business Relief treats taxable income as nil when revenue is AED 3,000,000 or less in this and every earlier period, for periods ending on or before 31 December 2026. Taxable income is accounting profit after the adjustments the law requires; this tool assumes a 12-month tax period and a single person, not a tax group.
An estimate, not tax advice. Rules change; check your case with a qualified adviser.
How the tax is worked out
| Part | Amount | Rate | Tax |
|---|---|---|---|
| Up to AED 375,000 | AED 375,000.00 | 0% | AED 0.00 |
| Above AED 375,000 | AED 625,000.00 | 9% | AED 56,250.00 |
9% is rounded half up to the nearest fils.
Taxable income is accounting profit after the adjustments the law requires, such as exempt income, non-deductible expenses and tax losses. Those adjustments are out of scope; enter the figure after them.
How it works
- Rule: 0% on taxable income up to AED 375,000 and 9% on the part above it (Federal Decree-Law No. 47 of 2022, Article 3; Cabinet Decision No. 116 of 2022).
- Tax = 9% × (taxable income − AED 375,000), rounded half up to the fils. A loss gives no tax.
- Small Business Relief (Article 21 and Ministerial Decision No. 73 of 2023): if revenue is AED 3,000,000 or less in this and every earlier period, and the period ends by 31 December 2026, taxable income is treated as nil.
- Qualifying Free Zone Person: 0% on qualifying income and 9% on all non-qualifying taxable income, with no AED 375,000 band.
- Assumes a 12-month tax period and one person, not a tax group, and that you enter taxable income after the adjustments the law requires.
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Questions
What is the UAE corporate tax rate?
0% on taxable income up to AED 375,000 and 9% on the amount above it, under Federal Decree-Law No. 47 of 2022. So AED 1,000,000 of taxable income gives tax of AED 56,250. An estimate, not tax advice.
Who can claim Small Business Relief?
A resident person whose revenue is AED 3,000,000 or less in the tax period and every earlier one, for periods ending on or before 31 December 2026. You must still register and file a return. Check your case with a qualified adviser.
Is taxable income the same as my profit?
No. Taxable income is accounting profit after adjustments the law requires, such as exempt income, expenses that cannot be deducted and tax losses. This tool does not make those adjustments, so check them with a qualified adviser.
How are free zone companies taxed?
A Qualifying Free Zone Person pays 0% on qualifying income and 9% on taxable income that is not qualifying. Staying qualifying depends on conditions this tool does not test, so take advice for your case.
Is this tax advice?
No. It is an estimate for one simple case. Rules change; check your case with a qualified adviser before you file.
Where do my figures go?
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