What is the UAE corporate tax rate?

UAE Corporate Tax is 0% on taxable income up to AED 375,000 and 9% on the amount above that. Qualifying Free Zone Persons can pay 0% on qualifying income.

Is the first AED 375,000 of profit tax-free?

Yes, for most businesses the first AED 375,000 of taxable income is taxed at 0%. Only the profit above that threshold is taxed at 9%.

Do Free Zone companies pay corporate tax?

Registration is usually still required. Qualifying Free Zone Persons can pay 0% on qualifying income if they meet FTA conditions. Non-qualifying income is taxed at the standard 0% / 9% rates.

What is Small Business Relief?

If your revenue is AED 3 million or less for the tax period, you may elect Small Business Relief with the FTA so taxable income is treated as zero. It is an election, not automatic. This calculator still shows the standard 0% / 9% estimate.

Can I use this instead of filing with the FTA?

No. This is a planning estimate. Actual tax depends on accounting adjustments, exemptions, elections, and your FTA classification. Filing is still required even if the estimate is AED 0.

UAE Corporate Tax Calculator - Estimate Your 9% CT Liability

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Based on current FTA rates