Standard rates
0% on taxable income up to AED 375,000 and 9% on the rest. Taxable income is accounting profit after the adjustments the law requires.
UAE corporate tax calculator, your 0% and 9% estimate.
This UAE corporate tax calculator applies the legal rates: 0% on taxable income up to AED 375,000 and 9% on the part above it. Tick Small Business Relief if your revenue is AED 3 million or less and you plan to elect it.
At a glance
UAE corporate tax is 0% on the first AED 375,000 of taxable income and 9% above it, so AED 1,000,000 gives AED 56,250. Small Business Relief, elected in the return, treats a resident business with revenue of AED 3 million or less as having no taxable income for periods ending by 31 December 2029.
Your estimate
Estimated corporate taxAED 0
Enter your taxable income to see the calculation.
The live calculator needs JavaScript. Work it out by hand:
- Taxable income up to AED 375,000 is taxed at 0%.
- Tax = 9% × (taxable income − AED 375,000), when taxable income is above AED 375,000.
- With a valid Small Business Relief election, the tax for that period is nil.
An estimate for planning, not tax advice. Your corporate tax return, adjustments and elections decide the final figure.
How UAE corporate tax is calculated.
The 9% applies only to the slice above the AED 375,000 band, so AED 300,000 of taxable income owes nothing and AED 1,000,000 owes AED 56,250. A company owing nothing still registers with the FTA and files a return for each tax period.
Which rules apply to your company?
Most resident companies use the standard rates. Two regimes change the answer, and some items sit outside any quick estimate.
Who can elect Small Business Relief?
A resident business with revenue of AED 3 million or less in the period and every earlier one, for periods ending on or before 31 December 2029. It is elected in the return.
Qualifying Free Zone Persons and members of large multinational groups are excluded.
Free zone companies and the QFZP rate
A Qualifying Free Zone Person pays 0% on qualifying income and 9% on the rest; the calculator does not model that split. The status holds only while every condition is met, and most income from mainland customers does not qualify.
What this estimate leaves out
The adjustments from accounting profit to taxable income, group and cross-border items, penalties, and VAT, which is a separate tax.
Corporate tax calculation, answered.
How is UAE corporate tax calculated?
Corporate tax is 0% on taxable income up to AED 375,000 and 9% on the part above it. Taxable income is accounting profit after the adjustments the law requires.
How much corporate tax is due on AED 1 million of taxable income?
AED 56,250. The first AED 375,000 is taxed at 0%, and the remaining AED 625,000 at 9%. If the business validly elects Small Business Relief for that period, its taxable income is treated as nil, so no tax is due.
Is the first AED 375,000 taxed at 0% for every company?
For most resident companies on the standard rates, yes. A Qualifying Free Zone Person is taxed on a different basis: 0% on qualifying income and 9% on its other taxable income. A company that elects Small Business Relief is treated as having no taxable income for that period.
Does Small Business Relief mean I do not file a corporate tax return?
No. The relief is elected in the corporate tax return, so you still register with the FTA, keep records and file for each period.
Can a free zone company use this calculator?
Only for the standard rates. If the company is a Qualifying Free Zone Person, its qualifying income is taxed at 0% and other income at 9%, which this calculator does not split. If it fails a QFZP condition, the standard 0% and 9% rates shown here apply to all its taxable income for that period.
Where does your entity actually stand?
We confirm your registration, QFZP and relief position before a return goes in.