Tax · Free tool
UAE Corporate Tax Calculator
Estimate the corporate tax a UAE business owes for a tax period, including Small Business Relief and the free zone rates.
Total revenue, used for the AED 3 million Small Business Relief test.
Accounting profit after the Corporate Tax Law's adjustments (disallowed expenses, exempt income).
Estimated corporate tax
AED 56,250
- First AED 375,000 at 0%
- AED 375,000
- Above AED 375,000 at 9%
- AED 625,000
- Corporate tax due
- AED 56,250
Small Business Relief doesn’t apply: Revenue is above AED 3,000,000.
An estimate from the figures you enter. Working out taxable income needs your accounts and the Corporate Tax Law's adjustments; confirm with a registered tax agent or the Federal Tax Authority before filing.
How it’s calculated
UAE corporate tax (Federal Decree-Law No. 47 of 2022) charges 0% on taxable income up to AED 375,000 and 9% on taxable income above that. Taxable income is accounting profit after the adjustments the law requires, such as disallowed expenses and exempt income.
Small Business Relief lets a resident business with revenue of AED 3 million or less elect to be treated as having no taxable income. Ministerial Decision No. 131 of 2026 extended it to tax periods ending on or before 31 December 2029. It has to be elected in each tax return, and it isn't available to Qualifying Free Zone Persons or members of large multinational groups.
A Qualifying Free Zone Person pays 0% on qualifying income and 9% on other taxable income, without the AED 375,000 band. Keeping that status needs real substance in the free zone, audited accounts and non-qualifying revenue below the de minimis limit (the lower of 5% of revenue or AED 5 million).
Groups with global revenue of EUR 750 million or more may also owe the 15% Domestic Minimum Top-up Tax, which is worked out on group figures and isn't included here.
Frequently asked questions
- What is the corporate tax rate in the UAE?
- 0% on taxable income up to AED 375,000 and 9% on taxable income above AED 375,000. Qualifying Free Zone Persons pay 0% on qualifying income, and large multinational groups may pay a 15% minimum top-up tax.
- How much corporate tax do I pay on AED 1 million profit?
- On AED 1,000,000 of taxable income, the first AED 375,000 is taxed at 0% and the remaining AED 625,000 at 9%, so the tax is AED 56,250, an effective rate of 5.6%.
- Has Small Business Relief been extended?
- Yes. Ministerial Decision No. 131 of 2026 extended Small Business Relief to tax periods ending on or before 31 December 2029. The AED 3 million revenue limit is unchanged.
- Do I still need to register and file if I use Small Business Relief?
- Yes. Businesses claiming Small Business Relief must still register for corporate tax and file a return each year; the relief is elected in the return.
- Are free zone companies exempt from corporate tax?
- Not automatically. A Qualifying Free Zone Person pays 0% on qualifying income but 9% on non-qualifying income, and must meet substance, audit and de minimis conditions. A free zone company that doesn't qualify pays the standard rates.
- When is the corporate tax return due?
- Within nine months of the end of the tax period, and any tax due is paid by the same date.