UAE Corporate Tax Calculator
Estimate UAE corporate tax at the 9% federal rate. Switch to Customize for non-deductible expenses, exempt income, prior-year tax loss offset, Free Zone qualifying income, and SBR eligibility check.
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How to use
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Start in Quick mode. Pick your regime (Standard / SBR / QFZP), enter your taxable income, and you get your CT amount in 5 seconds.
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If you're claiming Small Business Relief, also enter annual revenue (must be ≤ AED 3M).
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Switch to Customize when filing season is real. Customize mode lets you walk from your accounting position to your CT taxable income via add-backs (non-deductible expenses) and deductions (exempt income, prior-year tax losses).
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Prior-year losses are capped at 75% of the current year's adjusted income — the calculator applies that cap automatically and shows how much you're carrying forward.
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Free Zone QFZP: enter your qualifying income percentage. The calculator splits the income between 0% (qualifying) and 9% (non-qualifying, no threshold) automatically.
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Customize mode also flags if you're under the SBR revenue ceiling — many small businesses on the Standard regime would save tax by electing SBR. The calculator shows exactly how much.
Frequently asked questions
Cabinet Decision No. 129 of 2025 restructured UAE Federal Tax Authority (FTA) penalties from 14 April 2026. The headline changes: late payment is now a flat 14% per annum on the unpaid balance, calculated monthly and non-compounding (previously a 2%/4%/1%-daily structure that compounded fast). Late registration remains AED 10,000 flat. Late filing remains AED 1,000 first offence / AED 2,000 if repeated within 24 months. The old percentage-based penalties for incorrect returns (up to 300% of shortfall) were abolished and replaced with fixed-amount penalties — typically AED 500 for an incorrect return, with voluntary disclosure made before FTA notification reducing exposure further. These apply uniformly to VAT, corporate tax and excise tax. Always confirm the current figures on tax.gov.ae before relying on them.
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.
QFZPs pay 0% on qualifying income (income from qualifying activities, transactions with other QFZPs, or non-UAE customers) and 9% on non-qualifying income. The AED 375,000 threshold does NOT apply to the non-qualifying portion. Customize mode lets you enter the qualifying percentage so the split is computed for you.
Ordinary and necessary business expenses are deductible. Common non-deductible items: entertainment beyond the 50% limit, fines and penalties, donations to non-approved charities, related-party amounts above arm's-length, and certain interest above the EBITDA-based cap. Customize mode handles these as add-backs.
Yes. Tax losses can be carried forward indefinitely, subject to a continuity-of-ownership test. When used, they're capped at 75% of the current year's adjusted taxable income. The calculator applies this cap and shows the unused portion you carry forward.
Common exempt items: dividends and other profit distributions received from a UAE juridical person, capital gains and dividends from qualifying participations (≥ 5% stake held for ≥ 12 months in a participating entity), foreign branch profits where exemption is elected, and qualifying intra-group transfers. Customize mode subtracts these from taxable income.
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.
Quick mode answers 'what's my CT given my taxable income and regime?' Customize mode answers 'what's my CT after my real-world adjustments?' — non-deductible expenses (add-backs), exempt income (deductions), prior-year losses (capped at 75%), QFZP qualifying-income split, and an SBR-proximity check that tells you whether switching regime would save tax.
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 2026-06. 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.