THE BUSINESS EXPLORE • UAE TAX TOOL

UAE Corporate Tax Calculator in AED

Estimate UAE Corporate Tax for resident juridical persons, natural persons carrying on UAE business, Small Business Relief elections and Qualifying Free Zone Person scenarios.

Corporate Tax computation

Start from accounting net profit and enter tax adjustments. This is a planning estimate, not a Corporate Tax return.

1Taxpayer profile

Taxpayer type

Tax period end date

Total revenue for current tax period (AED)

Highest revenue in any prior tax period (AED)

Elect Small Business Relief
Generally for eligible resident persons with revenue not exceeding AED 3 million in the current and all previous relevant periods, for qualifying periods ending on or before 31 December 2029.

Member of an MNE group exceeding AED 3.15 billion consolidated revenue
Such members and Qualifying Free Zone Persons cannot elect Small Business Relief.

2Taxable income adjustments

Accounting net profit before tax (AED)

Exempt income included in profit (AED)Example: qualifying dividends or participation income, subject to conditions.

Non-deductible expenditure (AED)

Other taxable additions (AED)

Other allowable deductions (AED)

Available carried-forward tax losses (AED)Calculator limits utilization to 75% of pre-loss taxable income.

3Credits and Free Zone allocation

Foreign tax credit available (AED)Limited in the calculator to UAE tax attributable before credit.

Qualifying Free Zone income (AED)

Non-qualifying Free Zone taxable income (AED)

Other tax credits / prepayments (AED)

Standard Corporate Tax rates

0% on taxable income up to and including AED 375,000.
9% on taxable income exceeding AED 375,000.
The threshold applies to taxable income, not revenue or accounting profit.
Accounting profit is adjusted under the Corporate Tax Law to determine taxable income.
Tax losses are generally usable up to 75% of taxable income for a later period, subject to conditions.
Foreign tax credit is generally capped at the UAE Corporate Tax attributable to the relevant foreign income.

Small Business Relief

Available by election to eligible resident persons.
Revenue must not exceed AED 3 million in the current and all previous relevant tax periods.
Extended to qualifying tax periods ending on or before 31 December 2029.
A Qualifying Free Zone Person cannot elect the relief.
An excluded large MNE group member cannot elect the relief.
Eligible persons still register, file a simplified return and maintain supporting records.

Relevant UAE Corporate Tax framework

Law or provision	Relevance
Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, as amended	Primary law governing taxable persons, taxable income, rates, exemptions, reliefs, deductions, losses, Free Zone persons, groups, transfer pricing, returns and payment.
Cabinet Decision No. 116 of 2022	Provides 0% on taxable income up to AED 375,000 and 9% on taxable income exceeding AED 375,000.
Article 21 and Ministerial Decision No. 73 of 2023, amended by Ministerial Decision No. 131 of 2026	Small Business Relief for eligible resident persons, with the AED 3 million revenue threshold extended to qualifying periods ending on or before 31 December 2029.
Natural-person rules	A natural person is generally in scope where UAE business turnover exceeds AED 1 million in a calendar year. Wages, personal investment income and qualifying real-estate investment income are excluded from business activity.
Articles 18 and 19 and implementing decisions	A Qualifying Free Zone Person may obtain 0% on Qualifying Income and 9% on non-qualifying taxable income, only if all statutory conditions are met.
Articles 37 and 47	Address tax-loss relief and the general interest-deduction limitation, subject to statutory conditions, thresholds and exceptions.
Articles 53–55	Require arm’s-length outcomes and contain transfer-pricing and connected-person rules.
Articles 48 and 76	Address foreign tax credits and the usual nine-month filing/payment timeline after the end of the tax period.

Important limitations

This estimator does not determine Pillar Two Domestic Minimum Top-up Tax, exempt-person status, government-controlled entities, extractive businesses, investment funds, participation exemption, business restructuring relief, transfers within a qualifying group, unrealised gains elections, transitional rules, tax groups, permanent establishments, nexus, transfer-pricing adjustments, connected-person payments, general interest deduction capacity, entertainment deductions, related-party financing, Free Zone de minimis compliance or withholding-tax consequences.

Tax disclaimer: This calculator is an educational planning tool, not an FTA assessment, Corporate Tax return or professional opinion. Confirm taxpayer status, applicable elections, accounting adjustments, deductions, credits, Free Zone conditions and filing dates under the current legislation before reliance.

UAE Corporate Tax Summary

AED • The Business Explore

Estimated net Corporate TaxAED 0.00

Taxpayer profile–

RevenueAED 0.00

Adjusted incomeAED 0.00

Loss reliefAED 0.00

Taxable incomeAED 0.00

Deadline–

Component	AED value

Educational estimate only.

Not an FTA assessment, Corporate Tax return or professional tax opinion.