Free tool
UAE corporate tax estimator
Federal corporate tax is 0% on taxable income up to AED 375,000 and 9% on the amount above it. Resident businesses with revenue up to AED 3 million may elect small business relief for tax periods ending on or before 31 December 2026.
This tool is general guidance only and may contain mistakes or miss recent changes. It is not tax or accounting advice, and we accept no liability for decisions made on it. Always check with the relevant tax authority or a qualified accountant. See the disclaimer.
Used only to check small business relief (AED 3,000,000 limit).
Accounting profit after tax adjustments (e.g. non-deductible expenses, exempt income). An accountant can compute this for you.
Estimate
- Taxable income
- AED 600,000
- First AED 375,000 at 0%
- AED 375,000
- Amount above AED 375,000 at 9%
- AED 225,000
- Estimated corporate tax
- AED 20,250
- Effective rate on taxable income
- 3.38%
Not covered: qualifying free zone persons (0% on qualifying income), large multinational groups (15% domestic minimum top-up tax), tax losses, group relief and transfer pricing. Registration and filing are still required even when tax is zero.
Rules: Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses; Cabinet Decision No. 116 of 2023 (0% up to AED 375,000, 9% above); Ministerial Decision No. 73 of 2023 (Small Business Relief, revenue ≤ AED 3,000,000, tax periods ending on or before 31 December 2026). Source: UAE Federal Tax Authority (FTA). For tax periods starting on or after 1 June 2023.