UAE corporate tax calculator
Enter revenue and taxable profit and pick the regime that applies to you. The rules the calculator uses are listed under it, with the law behind each one.
Small Business Relief is not available here: it needs the standard regime and revenue of AED 3M or less.
Taxed at 0%—
Taxed at 9%—
Effective rate—
Corporate tax due—
A tax loss means no corporate tax for the period. The loss can be carried forward and set against up to 75% of taxable income in later periods.
Estimate on your inputs. Not tax advice or an FTA assessment.
Rules the calculator applies
- Standard regime: 0% on taxable income up to AED 375,000 and 9% above it (Federal Decree-Law 47/2022, Art. 3(1)).
- Small Business Relief: a resident person with revenue of AED 3M or less in the tax period, and in every earlier period, can elect to be treated as having no taxable income. It covers tax periods ending on or before 31 December 2029 (Ministerial Decision 131 of 2026). It must be claimed in the return and is not available to a Qualifying Free Zone Person or to members of large multinational groups.
- Qualifying Free Zone Person: 0% on qualifying income and 9% on all other taxable income, with no AED 375,000 band (Art. 3(2)). The status needs real substance in the zone, audited accounts, transfer-pricing compliance and non-qualifying revenue within the lower of 5% of revenue or AED 5M.
- A company that fails a QFZP condition loses the status from the start of that tax period and for the next four (Ministerial Decision 229/2025, Art. 5). The standard regime applies meanwhile. The calculator does the arithmetic; whether you qualify is a separate question.
- Multinational groups with consolidated revenue of EUR 750M or more pay a domestic minimum top-up tax (DMTT) that brings their effective rate to 15%; this calculator does not cover it.
Frequently asked
Do free zone companies pay UAE corporate tax?
A Qualifying Free Zone Person pays 0% on qualifying income and 9% on all other taxable income, without the AED 375,000 band. A free zone company that does not qualify, or elects out, is taxed like a mainland company: 0% up to AED 375,000 and 9% above.
How much tax on AED 600,000 profit?
Under the standard regime: 0% on the first AED 375,000 and 9% on the remaining AED 225,000, which is AED 20,250, an effective rate of about 3.4%. With revenue of AED 3M or less, Small Business Relief can bring it to zero.
Until when does Small Business Relief apply?
To tax periods ending on or before 31 December 2029, after the Ministry of Finance extended it in August 2026. Revenue must stay at AED 3M or less in that period and every earlier one, and the relief must be elected in the return.