UAE Corporate Tax Calculator (9%) 2026
Estimate UAE corporate tax on your taxable income, including the AED 375,000 zero-rate threshold and Small Business Relief.
| Taxable income | — |
|---|---|
| 0% threshold | — |
| Amount taxed at 9% | — |
| Estimated tax | — |
In short
UAE corporate tax is 0% on the first AED 375,000 of taxable income and 9% above it. Businesses with revenue under AED 3 million can elect Small Business Relief and pay 0%; qualifying free zone persons may pay 0% on qualifying income.
Who this is for: Business owners, finance managers and accountants estimating UAE corporate tax on a company's taxable income, including whether Small Business Relief applies.
How UAE corporate tax works
The UAE introduced federal corporate tax under Federal Decree-Law No. 47 of 2022, applying to financial years starting on or after 1 June 2023. The headline structure:
- 0% on taxable income up to AED 375,000.
- 9% on taxable income above AED 375,000.
- Small Business Relief: businesses with revenue at or below AED 3,000,000 may elect to be treated as having no taxable income for the relevant tax periods, subject to conditions.
- Free zones: a Qualifying Free Zone Person can pay 0% on "qualifying income" instead of the above bands, subject to meeting substance and other conditions.
See also: UAE VAT Calculator.
Assumptions
- Tax is 0% on the first AED 375,000 of taxable income and 9% above it.
- Small Business Relief is not applied to the result; a note appears when revenue is AED 3,000,000 or less, because relief must be elected and has conditions.
- Qualifying Free Zone Person status is shown as a note, not modelled — the result assumes the standard regime.
- Taxable income is taken as entered; no adjustments, exemptions or losses are applied.
Worked example
First AED 375,000 taxed at 0% = AED 0
Remaining AED 525,000 taxed at 9% = AED 47,250
Estimated corporate tax = AED 47,250
Frequently asked questions
Do all UAE businesses pay corporate tax?
Most businesses and individuals conducting business under a commercial licence are within scope, though some free zone entities and specific categories (like certain government or extractive businesses) have different treatment.
What is Small Business Relief?
An election available to resident taxable persons with revenue at or below AED 3,000,000 in the relevant and prior tax periods, treating them as having no taxable income for that period — subject to conditions that change periodically, so confirm current eligibility with a tax advisor.
Is this calculator accurate for free zone companies?
Not fully — Qualifying Free Zone Persons follow a different 0%/9% split based on qualifying vs non-qualifying income, which this tool does not model. Treat the result as a starting estimate only.
Is the AED 375,000 threshold per company or per group?
Per taxable person. Each company in a group applies its own threshold unless it has elected to form a tax group, in which case the group is treated as one taxable person.
Do free zone companies pay corporate tax?
Free zone companies are within scope. A Qualifying Free Zone Person can pay 0% on qualifying income and 9% on non-qualifying income, but must meet substance and de minimis conditions — this calculator does not test those.
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