Finance

UAE Corporate Tax Calculator

Estimate your corporate tax at the 9% federal rate introduced by Federal Decree-Law No. 47 of 2022.

How to use thisHow is this calculated?

Corporate tax due

Effective 0.00%

AED

0.00

0% on the first AED 375,000 · 9% on AED 0 above the threshold

  • Taxable incomeAED 0.00
  • Exempt (≤ AED 375,000)AED 0.00
  • Taxable above thresholdAED 0.00

How to use

  1. 1

    Select your tax regime: Standard, or Small Business Relief if your revenue is at or below AED 3 million.

  2. 2

    Enter your taxable income for the financial year (revenue minus allowable deductions).

  3. 3

    If claiming Small Business Relief, enter your annual revenue so eligibility can be verified.

  4. 4

    Your estimated corporate tax appears instantly.

Related guide

UAE Corporate Tax: Who Pays 9%, Who Pays 0%

UAE federal corporate tax in plain English. The 0%/9% tiers, how Small Business Relief actually works, free-zone treatment, the AED 1M freelancer threshold, and the 14% late-payment penalty that arrived in 2026.

9 min

Frequently asked questions

UAE federal corporate tax came into effect for financial years starting on or after 1 June 2023, under Federal Decree-Law No. 47 of 2022.

0% on the first AED 375,000 of taxable income and 9% on taxable income above that threshold. The threshold is a taxable-income threshold, not a revenue threshold. It's applied after allowable deductions.

Resident persons with annual revenue of AED 3 million or less in any financial year from 2024 through 2026 can elect Small Business Relief. If elected, they are treated as having no taxable income for that period. The relief expires on 31 December 2026.

Yes, but a Qualifying Free Zone Person (QFZP) is taxed at 0% on qualifying income and 9% on non-qualifying income. Whether income is 'qualifying' is defined in the FTA free-zone guidelines. Consult a tax advisor before relying on QFZP status.

Yes. All resident businesses must register for corporate tax and file annual returns, even if they owe zero tax. Registration deadlines are set by the FTA based on your business's date of incorporation.

Taxable income is accounting profit adjusted for items specified in the law: exempt income, non-deductible expenses, related-party adjustments and the AED 375,000 threshold. It is not the same as revenue.

Within 9 months of the end of your financial year. For a financial year ending 31 December 2024, the first return was due by 30 September 2025.

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Source: UAE Federal Tax Authority (FTA), Federal Decree-Law 47 of 2022 · Last verified 2026-04. Verify on FTA (tax.gov.ae). This tool provides estimates only and is not legal, tax or financial advice. Always verify your specific situation with the relevant UAE authority or a licensed advisor before taking action.