UAE corporate tax calculator
Estimate your UAE corporate tax in seconds, including small business relief and the qualifying free zone 0% regime.
Calculate your tax
How UAE corporate tax is calculated
| Taxable income | Rate |
|---|---|
| Up to AED 375,000 | 0% |
| Above AED 375,000 | 9% |
| Qualifying income of a qualifying free zone person | 0% |
| Non-qualifying income of a qualifying free zone person | 9% |
Taxable income starts from accounting profit, adjusted for exempt income, non-deductible expenses and other rules. Full guide: UAE corporate tax.
Worked examples
- Consultancy with AED 600,000 taxable profit: 9% on AED 225,000 = AED 20,250, an effective rate of 3.4%.
- Startup with AED 2.5 million revenue electing small business relief: no corporate tax for the period, but a return is still filed. See Small business relief.
- Free zone trader with AED 10 million revenue and AED 300,000 non-qualifying revenue: within the de minimis limit of AED 500,000, so only the non-qualifying profit is taxed at 9%. See Qualifying free zone person.
Common questions
Is the first AED 375,000 always tax-free?
For standard-regime taxpayers, yes. The 0% band does not apply in the same way to a qualifying free zone person's non-qualifying income.
Do I still file if the calculator shows zero?
Yes. Every registered company files an annual return. See Corporate tax registration.