Free Tool
UAE Corporate Tax Calculator
Estimate your UAE corporate tax in seconds. Enter your annual taxable profit to see how the 0% band (up to AED 375,000) and the 9% band above it split — including Small Business Relief. Built by Oakland, UAE’s #1 Odoo Gold Partner.
Large multinational groups (consolidated revenue ≥ EUR 750m) in scope of the OECD Pillar Two / Domestic Minimum Top-up Tax may face an effective 15% rate. That regime is out of scope of this calculator.
Estimate only — for general guidance, not tax advice. Actual liability depends on exemptions, reliefs, free-zone status, adjustments and your specific facts. Confirm with a qualified UAE tax adviser.
How UAE Corporate Tax works
The UAE introduced a federal Corporate Tax under Federal Decree-Law No. 47 of 2022, effective for financial years starting on or after 1 June 2023. It is a self-assessed tax administered by the Federal Tax Authority.
The rate is tiered: 0% on the first AED 375,000 of taxable income to support small businesses and start-ups, then a flat 9% on taxable income above AED 375,000 — among the most competitive headline corporate-tax rates in the region.
Taxable income starts from your accounting net profit, then is adjusted for items such as exempt income, non-deductible expenses, and reliefs. Resident businesses with revenue of AED 3,000,000 or less may elect Small Business Relief and be treated as having no taxable income for tax periods ending on or before 31 December 2026.
Large multinational groups within the scope of the OECD Pillar Two rules may face a 15% Domestic Minimum Top-up Tax, which is out of scope of this calculator. Every taxable person still needs to register, keep records, and file a Corporate Tax return within nine months of their financial year-end.
Frequently asked questions
- Under Federal Decree-Law No. 47 of 2022, UAE Corporate Tax is 0% on taxable income up to AED 375,000 and 9% on the portion of taxable income above AED 375,000. It applies to financial years starting on or after 1 June 2023.
- Take your taxable profit (accounting net profit adjusted for tax purposes). The first AED 375,000 is taxed at 0%, and every dirham above AED 375,000 is taxed at 9%. For example, on a taxable profit of AED 500,000 the tax is 9% of AED 125,000 = AED 11,250.
- Small Business Relief lets a resident business with revenue of AED 3,000,000 or less elect to be treated as having no taxable income — so 0% Corporate Tax — for tax periods ending on or before 31 December 2026. It is an election, and the business must still register and file.
- A Qualifying Free Zone Person can benefit from a 0% rate on Qualifying Income, while non-qualifying income is taxed at 9%. Eligibility depends on meeting substance, qualifying-activity and de-minimis conditions, so free-zone outcomes should be confirmed case by case.
- Taxable persons must register for Corporate Tax with the Federal Tax Authority and obtain a Tax Registration Number. The Corporate Tax return is filed and any tax paid within nine months of the end of the relevant financial year.
What is the UAE corporate tax rate?
How is corporate tax calculated in the UAE?
What is Small Business Relief?
Do free zone companies pay corporate tax in the UAE?
When do I need to register and file for UAE corporate tax?
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