UAE Corporate Tax Calculator
Enter your company's taxable income. We'll calculate the 9% corporate tax on profits above AED 375,000, per Federal Decree-Law No. 47 of 2022. Toggle Advanced Options for QFZP, Small Business Relief, and loss carry-forward.
What's New in 2026
- Small Business Relief deadline: The relief (0% tax for revenue ≤ AED 3M) is available for tax periods ending on or before 31 December 2026. Businesses must elect it for each period — it does not carry over automatically.
- Pillar Two global minimum tax: Large multinationals (consolidated group revenue ≥ EUR 750M) are subject to the 15% global minimum top-up tax from 2025 financial years. Not reflected in this calculator — consult your tax advisor.
Net taxable profit for the financial year.
Quick presets
Used for Small Business Relief eligibility (≤ AED 3M).
Fines, personal expenses, disallowed entertainment — added back to profit.
Qualifying dividends, foreign PE income — subtracted from taxable income.
Capped at 75% of current adjusted taxable income (Art. 37).
Your Tax Bill
Total corporate tax
AED 11,250
Based on UAE Law▼
How UAE Corporate Tax Works
The UAE introduced federal corporate tax effective for financial years starting on or after 1 June 2023. It applies to most businesses, including mainland companies and many free zone companies that don't qualify for the 0% regime.
- 0% on taxable income up to AED 375,000 — designed to support small businesses and startups.
- 9% on taxable income above AED 375,000.
- Qualifying Free Zone Persons (QFZP) may pay 0% on qualifying income if conditions are met — subject to the de minimis rule (non-qualifying income ≤ 5% of revenue or AED 5M).
- Small Business Relief: businesses with revenue ≤ AED 3M may elect 0% (valid until tax periods ending 31 Dec 2026).
- Prior-year tax losses may offset up to 75% of current-year taxable income.
FAQs
When did UAE corporate tax start?
It applies to financial years beginning on or after 1 June 2023. A company with a calendar-year financial year first became subject to corporate tax from 1 January 2024.
Do freelancers need to pay corporate tax?
Natural persons conducting business in the UAE only fall within scope if their turnover exceeds AED 1,000,000 in a calendar year. Below that threshold, corporate tax does not apply.
What is the Small Business Relief?
Businesses with revenue of AED 3,000,000 or less in the relevant and all prior tax periods (up to periods ending 31 December 2026) can elect for 0% corporate tax. It must be actively elected each period.
What is the QFZP de minimis rule?
A Qualifying Free Zone Person loses its 0% status if non-qualifying income exceeds 5% of total revenue OR AED 5 million, whichever is lower. Once breached, the current period and the following 4 tax periods are fully taxable at 9% (Cabinet Decision No. 100 of 2023).
Is this calculator official?
No. This is a free estimation tool. Always consult a registered UAE tax agent for filing. We reference Ministry of Finance guidance but do not represent the Federal Tax Authority.