UAE Corporate Tax Calculator
Estimate UAE Corporate Tax at 0% up to AED 375,000 and 9% above, including Small Business Relief.
About the UAE Corporate Tax Calculator
UAE Corporate Tax applies to financial years starting on or after 1 June 2023. Taxable income up to AED 375,000 is taxed at 0% and the rest at 9%. Resident businesses with revenue up to AED 3 million can elect Small Business Relief for tax periods ending by 31 December 2026. Qualifying Free Zone Persons pay 0% on qualifying income, and large multinationals face a 15% domestic minimum top-up tax.
The formula
Tax = 9% × (taxable income − AED 375,000)
Worked example
Example: Corporate Tax = AED 83,250
- Inputs: Taxable income (accounting profit after adjustments): AED 1,300,000; Revenue for the tax period: AED 3,100,000; Elect Small Business Relief (if eligible): Yes.
- Formula: Tax = 9% × (taxable income − AED 375,000)
- Result: Corporate Tax = AED 83,250
Questions people ask
Do freelancers pay corporate tax?
Individuals doing business with turnover above AED 1 million in a year must register.
When is the return due?
Within 9 months of the end of the tax period.