UAE Corporate Tax Calculator

How this calculator works

1. 1

   Enter your taxable income — accounting profit adjusted for items such as disallowed expenses, exempt income and any tax losses carried forward.

2. 2

   The calculator applies 0% to the first AED 375,000 and 9% to the remainder, which is the standard rate for mainland UAE businesses.

3. 3

   Optionally enter your total revenue for the period. If it is AED 3 million or less, you can elect Small Business Relief.

4. 4

   Electing Small Business Relief treats you as having no taxable income for the period, so the tax due becomes nil — but you still have to register and file a return.

Taxable income is not the same as accounting profit

Corporate tax is charged on taxable income, which starts from accounting profit and is then adjusted. Common adjustments include disallowed entertainment costs, interest limitation rules, exempt dividend income, related-party transactions that need to meet the arm's length standard, and tax losses carried forward from earlier periods. Those adjustments can move your bill in either direction, so treat the figure above as a starting estimate.

For the full picture, read our UAE corporate tax guide or see how our corporate tax services handle registration, computation and filing.

Frequently asked questions

What is the corporate tax rate in the UAE?

The headline rate is 9%. It applies only to taxable income above AED 375,000 — the first AED 375,000 is taxed at 0%. A separate 15% domestic minimum top-up tax applies to very large multinational groups in scope of OECD Pillar Two.

How much corporate tax do I pay on AED 500,000 of profit?

AED 11,250. The first AED 375,000 is taxed at 0% and the remaining AED 125,000 is taxed at 9%, which gives AED 11,250. That is an effective rate of about 2.25% on total profit.

What is Small Business Relief?

Small Business Relief lets a resident business with revenue of AED 3 million or less in the current and all previous relevant tax periods elect to be treated as having no taxable income. Corporate tax for that period is nil, but registration and filing obligations still apply.

Do free zone companies pay UAE corporate tax?

A Qualifying Free Zone Person can pay 0% on qualifying income and 9% on non-qualifying income, provided it maintains adequate substance, meets the de minimis requirements and satisfies the other conditions. Free zone status does not remove the obligation to register and file.

Do I still need to register if I owe no corporate tax?

Yes. Registration with the Federal Tax Authority is mandatory for taxable persons regardless of whether tax is payable, and returns must be filed within nine months of the end of the tax period. Late registration and late filing both carry penalties.

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