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UAE Corporate Tax Calculator

Calculate UAE corporate tax — 0% up to AED 375,000 and 9% above — and see whether Small Business Relief, now extended to 2029, takes your bill to zero.

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AED
AED

Accounting profit after tax adjustments.

AED 0

Corporate tax with Small Business Relief — treated as having no taxable income

Taxable incomeAED 600,000
First AED 375,000 at 0%AED 0
AED 225,000 above that at 9%AED 20,250
Small Business Relief− AED 20,250
Corporate tax payableAED 0

Relief worth AED 20,250 this period

Small Business Relief must be elected in the tax return, and you still have to register and file. It is not available to Qualifying Free Zone Persons or members of large multinational groups, and revenue must have stayed at or under AED 3,000,000 in every earlier period too.

Not covered

Qualifying Free Zone Persons (0% on qualifying income), the 15% domestic minimum top-up tax for large multinational groups, tax groups, losses brought forward, and withholding tax. Not tax advice.

Sources: Federal Decree-Law No. 47 of 2022 and Cabinet Decision No. 116 of 2022 (rates); Ministry of Finance — Small Business Relief extended to 2029.

How to use

Enter your revenue and taxable income for the tax period, and when the period ends. If your revenue is AED 3 million or less, tick Small Business Relief to see what it saves.

How UAE corporate tax works

The first AED 375,000 of taxable income each year is taxed at 0%; the rest at 9%. On AED 1,000,000 of taxable income that's 9% of AED 625,000 — AED 56,250, an effective rate of 5.63%.

If you invoice your clients, the VAT calculator handles the separate 5% VAT, which is registered and filed on its own schedule.

Frequently asked questions

What is the corporate tax rate in the UAE?

0% on taxable income up to AED 375,000 and 9% on the part above it. A business with AED 1,000,000 of taxable income pays AED 56,250.

What is Small Business Relief?

A relief resident businesses can elect for if their revenue is AED 3 million or less in the tax period and every earlier period. They're treated as having no taxable income, so no corporate tax is due, though they still register and file a return. The Ministry of Finance extended it in August 2026 to tax periods ending on or before 31 December 2029.

Who can't use Small Business Relief?

Qualifying Free Zone Persons and members of multinational groups with consolidated revenue over AED 3.15 billion. Artificially splitting a business to stay under the threshold is treated as abuse.

Do freelancers and sole traders pay corporate tax?

A natural person carrying on business in the UAE is subject to corporate tax once their business turnover exceeds AED 1 million in a calendar year. Salary, personal investment income and real estate investment income are not business income for this purpose.

Is taxable income the same as profit?

It starts from accounting profit and is then adjusted — for example, half of entertainment costs are disallowed, and exempt dividends and some capital gains come out. Enter the figure after those adjustments.

Is anything I enter sent anywhere?

No. The calculation runs in your browser.

Not financial advice

This tool provides estimates for general information only and is not financial, tax, or legal advice. Figures may not reflect the latest rules — verify with GPSSA, MOHRE, MoF, CBUAE, RERA and FTA before making decisions.
  • Everything you type or open here is processed by your own browser. It is not sent to us and we could not read it if we wanted to.
  • Formatted for United Arab Emirates (en-AE), in AED.

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