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UAE Corporate Tax Calculator
Estimate corporate tax at 0% / 9%, check Small Business Relief and the free-zone de minimis test.
How this works
- Standard rate: 0% on taxable income up to AED 375,000 and 9% on the amount above it.
- Small Business Relief: a resident business may elect to be treated as having no taxable income where revenue is AED 3 million or less in the period and every earlier period. Ministerial Decision No. 131 of 2026 extends the relief to tax periods ending on or before 31 December 2029. Qualifying Free Zone Persons and members of large multinational groups cannot use it.
- Qualifying Free Zone Person: 0% on qualifying income and 9% on non-qualifying income — with no AED 375,000 band. Status is kept only if non-qualifying revenue stays within the lower of 5% of total revenue or AED 5 million (the de minimis test); a breach loses the status for that period and the following four.
- Taxable income here means your accounting profit after the adjustments the law requires (e.g. non-deductible expenses, exempt income). We do not compute those adjustments.
Estimates and checklists for general guidance only — not legal or tax advice on your situation.
Questions
Is the first AED 375,000 really tax-free?
For a standard taxable person, yes — taxable income up to AED 375,000 is taxed at 0%. The band does not apply to a Qualifying Free Zone Person’s non-qualifying income.
Do I still need to register and file if I owe nothing?
Yes. Registration and an annual return are required even where the tax due is zero, including when you elect Small Business Relief.
What counts as “revenue” for Small Business Relief?
The gross amount of income in the tax period under your accounting standards — not profit.
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