Free tool
UAE Corporate Tax Calculator
Enter your taxable income to see the corporate tax at 0% up to AED 375,000 and 9% above it, and whether Small Business Relief could bring it to zero.
How UAE corporate tax works
UAE corporate tax applies to financial years starting on or after 1 June 2023. Taxable income up to AED 375,000 is taxed at 0%, and taxable income above AED 375,000 is taxed at 9%.
Taxable income is your accounting profit adjusted for items such as non-deductible expenses and exempt income. This calculator starts from the taxable income figure, so work that out first.
Small Business Relief
A resident business whose revenue is AED 3 million or less, in the current period and every earlier period, can elect Small Business Relief and be treated as having no taxable income. The relief is available for tax periods ending on or before 31 December 2026. It cannot be used by Qualifying Free Zone Persons or by members of large multinational groups.
Example
A company with taxable income of AED 1,000,000 pays 0% on the first AED 375,000 and 9% on the remaining AED 625,000, which is AED 56,250 of corporate tax, an effective rate of 5.6%.
This is an estimate. Free zone, group and other special rules can change the result, so check with the Federal Tax Authority or a tax adviser.
FAQ
Questions, answered
What is the corporate tax rate in the UAE?
0% on taxable income up to AED 375,000 and 9% on taxable income above that. Different rules apply to Qualifying Free Zone Persons and large multinational groups.
Who can claim Small Business Relief?
Resident businesses with revenue of AED 3 million or less in the current tax period and all previous ones, for tax periods ending on or before 31 December 2026. Qualifying Free Zone Persons and members of large multinational groups cannot claim it.
Do I still need to register if I claim Small Business Relief?
Yes. Businesses in scope still need to register for corporate tax and file a return, even when relief brings the tax to zero.
Is this tool free?
Yes. It runs in your browser and nothing you type is sent to us.
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