🏢 UAE Corporate Tax Calculator
Work out your UAE Corporate Tax for mainland companies, small businesses claiming relief and Qualifying Free Zone Persons – with the effective rate on your profit.
Quick answer: UAE Corporate Tax is 0% on the first AED 375,000 of taxable income and 9% above it. For example, taxable income of AED 1,000,000 means AED 56,250 of tax – an effective rate of 5.63%.
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UAE Corporate Tax Calculator inputs
Result
UAE Corporate Tax payable
AED 56,250
on taxable income of AED 1,000,000
| First AED 375,000 at 0% | AED 375,000 |
| Above AED 375,000 at 9% | AED 625,000 |
| Corporate tax | AED 56,250 |
- Effective rate on profit
- 5.63%
- Tax as % of revenue
- 1.13%
- Profit after tax
- AED 943,750
Standard rates (Federal Decree-Law 47/2022, Art. 3; Cabinet Decision 116/2022): 0% up to AED 375,000 of taxable income and 9% above.
Corporate tax at different profit levels (standard rates)
| Taxable income | Tax | Effective rate |
|---|---|---|
| AED 375,000 | AED 0 | 0% |
| AED 500,000 | AED 11,250 | 2.25% |
| AED 1,000,000 | AED 56,250 | 5.63% |
| AED 2,000,000 | AED 146,250 | 7.31% |
| AED 5,000,000 | AED 416,250 | 8.33% |
| AED 10,000,000 | AED 866,250 | 8.66% |
How to use the calculator
Choose your business type, enter your annual revenue and your taxable income (accounting profit after the corporate tax adjustments), and the calculator applies the rates and reliefs in force for 2026.
UAE Corporate Tax rules (as of 2026)
| Rule | Detail | Source |
|---|---|---|
| Standard rate | 0% up to AED 375,000; 9% above | Federal Decree-Law 47/2022, Art. 3; Cabinet Decision 116/2022 |
| Small Business Relief | Revenue ≤ AED 3M in the period and all previous periods; tax periods ending on/before 31 Dec 2026 | Art. 21; Ministerial Decision 73/2023 |
| Qualifying Free Zone Person | 0% on qualifying income, 9% on non-qualifying; de minimis 5% / AED 5M | Art. 18; Cabinet Decision 100/2023; Ministerial Decision 265/2023 |
| Natural persons | In scope only above AED 1M business turnover a year | Cabinet Decision 49/2023 |
| Large multinationals | 15% Domestic Minimum Top-up Tax for groups with revenue ≥ EUR 750M (from 2025) | Federal Decree-Law 60/2023; Cabinet Decision 142/2024 |
| Losses | Carried forward indefinitely, offset up to 75% of taxable income | Art. 37 |
Worked example
A Dubai mainland trading company has revenue of AED 5,000,000 and taxable income of AED 1,000,000.
- First AED 375,000 × 0% = AED 0
- Remaining AED 625,000 × 9% = AED 56,250
- Effective rate on profit: 56,250 ÷ 1,000,000 = 5.63%
If the same business had revenue of AED 2.8 million in every year since registration and elected Small Business Relief for its 2026 period, its tax would be AED 0.
Estimates for educational purposes, not tax advice. Source: UAE Federal Tax Authority (tax.gov.ae) and Ministry of Finance (mof.gov.ae).
Frequently asked questions
How is UAE corporate tax calculated?
Take your accounting net profit, make the tax adjustments (exempt income, non-deductible expenses, loss relief) to get taxable income, then apply 0% to the first AED 375,000 and 9% to the rest (Federal Decree-Law No. 47 of 2022, Article 3, and Cabinet Decision No. 116 of 2022).
Who qualifies for Small Business Relief?
Resident businesses whose revenue is AED 3 million or less in the current tax period and every previous one can elect relief, so taxable income is treated as nil (Article 21; Ministerial Decision No. 73 of 2023). It is available for tax periods starting on or after 1 June 2023 and ending on or before 31 December 2026. Qualifying Free Zone Persons and members of large multinational groups cannot use it.
Do free zone companies pay 0% corporate tax?
A Qualifying Free Zone Person pays 0% on qualifying income and 9% on other taxable income (with no AED 375,000 band). It must keep adequate substance, prepare audited accounts, and keep non-qualifying revenue within the de minimis limit of 5% of total revenue or AED 5 million, whichever is lower.
When is the corporate tax return due?
Within 9 months of the end of the tax period – for a calendar-year company, by 30 September of the following year. Tax payment is due by the same date.
Do freelancers and individuals pay corporate tax?
Individuals are taxed only if their business turnover exceeds AED 1 million in a calendar year (Cabinet Decision No. 49 of 2023). Salaries, personal investment income and private real estate income are not taxed.