UAE corporate tax calculator
UAE Corporate Tax is 0% on the first AED 375,000 of taxable income and 9% on the rest. Enter your figures to see the tax, whether Small Business Relief can bring it to nil, and the date your return is due. Worked out in your browser: nothing you enter is sent anywhere.
Enter your taxable income to see the Corporate Tax.
UAE corporate tax rates at a glance
| Who | Rate |
|---|---|
| Taxable income up to AED 375,000 | 0% |
| Taxable income above AED 375,000 | 9% on the part above |
| Revenue of AED 3 million or less, relief elected (periods ending by 31 December 2029) | Nil, treated as no taxable income |
| Qualifying Free Zone Person | 0% on qualifying income, 9% on the rest |
| Multinational groups the top-up tax covers | A top-up tax to an effective 15% |
Corporate Tax, explained
What is the corporate tax rate in the UAE?
0% on the first AED 375,000 of taxable income and 9% on the part above it. Only the excess is taxed at 9%: taxable income of AED 1,000,000 pays 9% of AED 625,000, which is AED 56,250.
What is Small Business Relief?
A business with revenue of AED 3 million or less in the tax period, and in every earlier one, can elect to be treated as having no taxable income, so it pays no Corporate Tax and files a simplified return. It has to be elected in the return each year.
Has Small Business Relief been extended?
Yes. Ministerial Decision No. 131 of 2026, issued on 29 July 2026, extended it to tax periods ending on or before 31 December 2029. It used to end with periods ending on 31 December 2026.
Who cannot use Small Business Relief?
A Qualifying Free Zone Person, and a company that is part of a multinational group. A business whose revenue went above AED 3 million in any earlier period cannot use it again.
When is the Corporate Tax return due?
Within 9 months of the end of the tax period, with any tax due paid by the same date. For a year ending 31 December 2025 that is 30 September 2026. Returns are filed online through EmaraTax.
What are the penalties for filing late?
AED 500 a month for the first twelve months a return is late and AED 1,000 a month after that. Not registering for Corporate Tax within the time the FTA sets costs AED 10,000.
How is a free zone company taxed?
A Qualifying Free Zone Person pays 0% on qualifying income and 9% on other taxable income, with no AED 375,000 band. Which income qualifies depends on its activities, so this calculator does not work a figure for free zone persons.
The law behind these figures
Every figure on this page comes from the rules below, checked 20 October 2026.
Cabinet Decision No. 116 of 2022 (Corporate Tax rates)
- Art. 2(1)The portion of Taxable Income not exceeding AED 375,000 is taxed at 0% in the Tax Period, however many businesses the Taxable Person runs.
- Art. 3Taxable Income that exceeds AED 375,000 is taxed at 9% in the Tax Period.
Ministerial Decision No. 73 of 2023 (Small Business Relief)
- Art. 2(1), (3)Small Business Relief needs Revenue of AED 3,000,000 or less in the Tax Period and in every earlier Tax Period.
- Art. 3 and 4A Qualifying Free Zone Person or a member of a multinational group cannot elect the relief, and a tax loss made in a year the relief is elected cannot be carried forward.
Ministerial Decision No. 131 of 2026
- Art. 1, replacing Art. 2(2) of Decision No. 73 of 2023The AED 3,000,000 threshold applies to Tax Periods starting on or after 1 June 2023 and ending on or before 31 December 2029. Issued 29 July 2026; it replaced the earlier end date of 31 December 2026.
Federal Tax Authority
- Guide: Small Business Relief, section 3.2.1A business that elects the relief is treated as having no Taxable Income for the period, so it pays no Corporate Tax and files a simplified return. The relief has to be elected; it is not applied for you.
Federal Tax Authority
- Guide: Corporate Tax returns, section 3A Taxable Person files a return and pays any Corporate Tax due within 9 months of the end of its Tax Period, online through EmaraTax.
Cabinet Decision No. 75 of 2023, as amended
- Schedule, items 7 and 14A late return costs AED 500 a month for the first twelve months and AED 1,000 a month after that. Not registering within the time the FTA sets costs AED 10,000.
Federal Decree-Law No. 60 of 2023
- Art. 1, adding Art. 3(3)The Cabinet sets a Top-up Tax on multinational enterprises so that their effective tax rate is 15%. It is worked out under its own rules, which this calculator does not cover.
A guide to UAE Corporate Tax for a resident business on the mainland. Free zone, group and multinational rules differ, and your taxable income comes from your own accounts after the law's adjustments. It is not tax advice.
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