UAE Corporate Tax Calculator 2026

Estimate federal Corporate Tax: 0% up to AED 375,000, then 9% on the excess
Mainland / Standard: Taxable income is your accounting net profit adjusted for non-deductible items. CT = 0% on the first AED 375,000, then 9% on the remainder. Applies to financial years starting on or after 1 June 2023.
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These items are added back to accounting profit to derive taxable income.
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Please enter a valid annual revenue and net profit.
Taxable Income
AED 0.00
CT Payable
AED 0.00
Effective Rate
0.00%
Taxable income breakdown
0% band: AED 0.00
Taxed @ 9%: AED 0.00

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What is UAE Corporate Tax?

The UAE introduced federal Corporate Tax (CT) for financial years starting on or after 1 June 2023, administered by the Federal Tax Authority (FTA). It applies to the taxable income of mainland companies, Free Zone entities, and other businesses licensed in the UAE, with a small number of exemptions such as government entities and qualifying public benefit organisations.

Taxable income up to AED 375,000 is taxed at 0%, and the remainder is taxed at 9%. This band applies progressively, not as a cliff. Free Zone businesses that qualify as a Qualifying Free Zone Person (QFZP) can continue to pay 0% on qualifying income, while their non-qualifying income is taxed at 9% from the first dirham. Eligible small businesses with revenue at or below AED 3,000,000 can elect for Small Business Relief and pay no CT at all. Use the calculator above to estimate what you owe in seconds.

Calculate UAE Corporate Tax in 3 steps

No signup, no spreadsheet. Pick your entity type, enter your figures, and get a breakdown ready for your Corporate tax return.

1

Pick your entity type

Choose Mainland / Standard if you’re taxed on accounting profit, or Free Zone (QFZP) if you hold qualifying Free Zone income.
2

Enter your figures

Add revenue and net profit (plus any add-back adjustments) for Standard, or your qualifying and non-qualifying income for Free Zone.
3

Get Your Breakdown

UAE Corporate Tax rate guide

See the Maths Behind Each Mode

Three common business scenarios, exactly how each calculation runs.

Net profit → Taxable income → CT

Accounting net profit

AED 600,000

0% band

AED 0

9% band

AED 20,250

CT payable

AED 20,250

Formula

(600,000 − 375,000) × 9% = 20,250

Qualifying vs non-qualifying income

Qualifying income

AED 500,000

Non-qualifying income

AED 150,000

CT payable

AED 13,500

Formula

150,000 × 9% = 13,500 (no 375,000 band)

UAE Corporate Tax rate guide

Which rate applies to your income, and whether the AED 375,000 zero-rate band applies.

UAE Corporate Tax Rate Reference

RateCategoryApplies ToAED 375,000 Band
0% Standard Mainland / Standard Taxable income up to AED 375,000 ✓ Applies
9% Standard Mainland / Standard Taxable income above AED 375,000
0% QFZP Free Zone Qualifying Income Free Zone entities with QFZP status, on qualifying income ✗ Does not apply
9% QFZP Free Zone Non-Qualifying Income Free Zone entities, non-qualifying income, taxed from the first dirham ✗ Does not apply
0% SBR Small Business Relief Elective, revenue ≤ AED 3,000,000, tax periods ending on or before 31 Dec 2026 ✗ Not applicable (treated as nil)
15% DMTT Domestic Minimum Top-up Tax MNE groups with global consolidated revenue ≥ EUR 750M, FYs from 1 Jan 2025 Separate regime

Frequently Asked Questions

The questions our Corporate Tax team gets asked most often.
Taxable income up to AED 375,000 is taxed at 0%, and taxable income above that is taxed at 9%. The rate applies to financial years starting on or after 1 June 2023. Free Zone entities with QFZP status keep the 0% rate on qualifying income only.
Taxable income starts with your accounting net profit and adds back certain non-deductible items, such as fines and penalties, 50% of entertainment expenditure, non-approved donations, and disallowed interest. Use the “Add adjustments” option in the calculator to apply these automatically.
Small Business Relief lets eligible businesses with revenue at or below AED 3,000,000 elect to be treated as having no taxable income, meaning AED 0 CT is due for that period. It is elective and currently available for tax periods ending on or before 31 December 2026. Revenue above the threshold makes a business ineligible, regardless of election.
A Qualifying Free Zone Person (QFZP) pays 0% on qualifying income but 9% on non-qualifying income from the first dirham, since the AED 375,000 band does not apply to Free Zone entities. Breaching the de minimis threshold on non-qualifying income can forfeit 0% QFZP status for the current period and the following four tax periods.
CT returns and payment are due nine months after the end of your financial year. A company with a financial year ending 31 December, for example, must file and pay by 30 September of the following year.
Late registration on the FTA’s EmaraTax portal carries an administrative penalty of AED 10,000. Registration is required even for businesses that expect to pay AED 0 in CT, including those electing Small Business Relief.
DMTT is a 15% top-up tax that applies to UAE entities that are part of a multinational enterprise (MNE) group with global consolidated revenue of at least EUR 750 million, for financial years starting on or after 1 January 2025. It sits alongside, rather than replaces, standard Corporate Tax and needs separate calculation with a tax agent.
No, it is built for quick, accurate estimates. UAE Corporate Tax law includes group relief, transfer pricing, and free zone edge cases that this tool is not designed to navigate. For registration, filing, or anything beyond a straightforward estimate, speak to our Corporate Tax advisory team.

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