Estimates only, based on standard UAE Corporate Tax rules. Free zone qualifying income, Small Business Relief eligibility, and other reliefs depend on your specific facts. Tax laws and thresholds can change, so always consult our tax advisors to confirm the latest rules and your exact liability before filing.
Common Questions
Corporate Tax Calculator FAQs
Straight answers to what UAE business owners ask us most about Corporate Tax.
UAE Corporate Tax is charged on your net taxable profit, not your revenue. The first AED 375,000 of taxable income is taxed at 0%, and anything above that is taxed at 9%. Certain reliefs, like Small Business Relief or Free Zone qualifying income, can reduce this to 0% depending on your situation.
Only on the portion above AED 375,000. For example, if your taxable income is AED 500,000, the first AED 375,000 is taxed at 0% and only the remaining AED 125,000 is taxed at 9%, which is AED 11,250, not the full AED 500,000.
Yes. Every taxable person, including mainland companies, free zone entities even those taxed at 0%, and freelancers or sole establishments above the relevant turnover threshold, must register with the Federal Tax Authority on EmaraTax, regardless of whether any tax is actually due.
Free Zone companies that qualify as a Qualifying Free Zone Person can benefit from a 0% rate on qualifying income, with no AED 375,000 nil-rate band. Non-qualifying income is taxed at the standard 9% rate. Whether your income actually qualifies depends on your specific activities, so it is worth confirming with a tax advisor.
Small Business Relief lets eligible UAE tax-resident businesses with revenue at or below AED 3,000,000 elect to be treated as having no taxable income, effectively paying 0% Corporate Tax. You must also not be a Qualifying Free Zone Person or part of a large multinational group. This relief currently applies only to tax periods ending on or before 31 December 2026, so it is worth checking your eligibility now.
Your return is due 9 months after your financial year end. For example, a financial year ending 31 December is due by 30 September the following year. Missing the deadline can trigger penalties starting at AED 500 per month, so it is best to plan filing well in advance.
