UAE Corporate Tax Calculator
UAE Corporate Tax Calculator
Estimate your UAE Corporate Tax for the financial year.
Let's get started.
Corporate Tax Liability for the Financial Year
Absolute Amount (AED)
0
Applicable on profits over AED 375,000
How UAE Corporate Tax is calculated
This calculator estimates your liability under the UAE's Federal Decree-Law No. 47 of 2022. It applies the standard 0% / 9% structure to your expected profit, with separate treatment for Qualifying Free Zone Persons.
Important: The UAE has no personal income tax. Corporate tax applies to businesses and juridical persons, effective from 1 June 2023.
Standard corporate tax rate
Mainland companies and most resident businesses pay corporate tax on taxable income using this structure:
- 0% on taxable income up to AED 375,000
- 9% on taxable income above AED 375,000
Example: If taxable income is AED 1,000,000, the first AED 375,000 is taxed at 0%, and 9% applies to the remaining AED 625,000 — giving AED 56,250 in corporate tax.
Qualifying Free Zone Person (QFZP)
Free Zone companies that meet FTA conditions may qualify as a QFZP and receive different treatment:
- Qualifying income: 0% on income from foreign clients and other Free Zone entities
- Non-qualifying income: 9% on income from mainland UAE clients (no AED 375,000 exemption threshold)
Select “Free Zone (Qualifying Free Zone Person)” in the calculator for 0% on qualifying income, or “Free Zone (Non-qualifying income)” to estimate tax on mainland UAE revenue.
Small Business Relief
If 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. This is an election — not automatic.
The calculator still shows the standard 0% / 9% estimate and flags when you may qualify, so you can compare outcomes before filing.
Who is exempt from corporate tax?
- Government entities and government-controlled entities
- Businesses engaged in extractive activities (separate taxation regime)
- Public pension and social security funds
- Qualifying investment funds meeting FTA criteria
Important notes
- Tax year: Generally follows the Gregorian calendar year or your financial year
- Registration: Businesses must register with the Federal Tax Authority (FTA)
- Filing: Tax returns must be filed within 9 months of the end of the tax period
- Self-assessment: UAE corporate tax operates on a self-assessment basis
Disclaimer: This calculator is for informational and planning purposes only. Estimates are based on the inputs you provide and should not replace professional tax advice or an official FTA filing. Actual tax depends on accounting adjustments, exemptions, elections, and your FTA classification. Tax laws may change — consult a qualified tax professional or the FTA for compliance requirements.
Need the return prepared from your books? See how CrossVal files UAE Corporate Tax.
Need help filing?
Talk to our team about preparing and filing your UAE Corporate Tax return.