UAE Corporate Tax Calculator
Work out corporate tax on your taxable income: 0% on the first AED 375,000 and 9% on the rest, as set out by the Federal Tax Authority.
- Income taxed at 0%
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- Income taxed at 9%
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- Effective rate
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Estimate only. Not tax advice. Free zone, multinational and other special regimes are not modelled. Speak to an accountant or the Federal Tax Authority.
How it is calculated
- The first AED 375,000 of taxable income is taxed at 0%.
- The part above AED 375,000 is taxed at 9%.
- Tax = (taxable income − 375,000) × 9%, or zero if income is 375,000 or less. A loss gives no tax.
Small Business Relief: if revenue is AED 3,000,000 or less in this and every earlier tax period, the business can elect to be treated as having no taxable income, for tax periods ending on or before 31 December 2026. It is not available to multinational group members or Qualifying Free Zone Persons, and you still register and file a simplified return.
Examples
Frequently asked questions
What is the corporate tax rate in the UAE?expand_more
Corporate tax is 0% on the part of taxable income up to AED 375,000 and 9% on the part above it. It applies to tax periods starting on or after 1 June 2023 (Federal Tax Authority, Corporate Tax General Guide).
Is the 9% charged on all profit once I pass AED 375,000?expand_more
No. Only the part above AED 375,000 is taxed at 9%. On AED 1,000,000 of taxable income the tax is (1,000,000 − 375,000) × 9% = AED 56,250.
Do employees pay corporate tax on their salary?expand_more
No. The FTA guide says employment income is outside the scope of corporate tax. Corporate tax applies to businesses, including individuals who run a business with turnover above AED 1,000,000 in a calendar year.
What is Small Business Relief?expand_more
A resident business with revenue of AED 3,000,000 or less in the tax period and every earlier period can elect to be treated as having no taxable income, so it pays no corporate tax. It applies to tax periods ending on or before 31 December 2026, and it is not available to members of a large multinational group or to Qualifying Free Zone Persons.
Do I still have to register if I use Small Business Relief?expand_more
Yes. A business that elects the relief still has to register for corporate tax, file a (simplified) tax return and keep records. It does not have to calculate its taxable income or pay tax.
When is corporate tax due?expand_more
The return must be filed and the tax paid within nine months of the end of the tax period.
Is accounting profit the same as taxable income?expand_more
Not always. Taxable income is accounting net profit with certain adjustments set by the Corporate Tax Law. This calculator starts from taxable income, so get the adjustments done first, for example with an accountant.
Source
UAE Federal Tax Authority (tax.gov.ae): Corporate Tax General Guide (CTGGCT1) for the 0% and 9% rates and the AED 375,000 threshold, and Corporate Tax Guide: Small Business Relief (CTGSBR1), citing Ministerial Decision No. 73 of 2023, for the AED 3,000,000 revenue limit and the 31 December 2026 end date. Always confirm with the Federal Tax Authority or a tax adviser. Checked 2 October 2026.
Read the official text:FTA Corporate Tax General Guide (PDF) · FTA Small Business Relief Guide (PDF)