UAE corporate tax calculator
Estimate your corporate tax at 0% and 9%, see how tax losses change it, and check whether Small Business Relief could bring it to zero.
How it's calculated
UAE corporate tax applies to financial years starting on or after 1 June 2023. The first AED 375,000 of taxable income in a tax period is taxed at 0%, and everything above it at 9%.
Tax losses from earlier periods can reduce taxable income by up to 75% in any period. Small Business Relief, if you're eligible and elect it, treats your taxable income as nil for the period.
Worked example
A mainland company has revenue of AED 4.2 million and taxable income of AED 600,000, with no losses. AED 375,000 is taxed at 0% and AED 225,000 at 9%, so the corporate tax is AED 20,250, an effective rate of 3.38%. Revenue is over AED 3 million, so Small Business Relief doesn't apply.
What this calculator doesn't cover
- Qualifying Free Zone Persons, whose qualifying income can be taxed at 0% under separate rules
- Large multinational groups, which may also owe a top-up tax
- Exempt income, tax groups, transfer pricing adjustments and other reliefs
- Tax periods shorter or longer than 12 months
An estimate for planning, not tax advice. Rates and relief checked 27 October 2026 against FTA guidance and the August 2026 extension of Small Business Relief.
Common questions
Is AED 375,000 measured on revenue or profit?
On taxable income, which is profit after tax adjustments. Revenue only matters for the AED 3 million Small Business Relief test.
Do I still need to file if I pay no tax?
Yes. Companies registered for corporate tax file a return for every tax period, within nine months of its end, even when the tax due is zero.
Can I use tax losses and Small Business Relief together?
Not in the same period. Relief treats taxable income as nil, and losses from a period where you elect relief can't be carried forward. Check before you elect.
Step one is free
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