Corporate Tax Calculator UAE (2026)
Work out your UAE corporate tax: 0% up to AED 375,000 and 9% above, whether Small Business Relief (revenue up to AED 3 million, now extended to 2029) removes it, the free zone 0% rules, and your filing deadline.
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Calculate your corporate tax
For one tax period. Updates as you type.
Corporate tax payable
AED 0
Enter your revenue and profit
UAE corporate tax rates
| Business | Rate | Notes |
|---|---|---|
| Taxable income up to AED 375,000 | 0% | Most resident businesses |
| Taxable income above AED 375,000 | 9% | Only on the part above AED 375,000 |
| Revenue up to AED 3 million, relief elected | No tax | Small Business Relief, tax periods ending by 31 Dec 2029 |
| Qualifying Free Zone Person | 0% / 9% | 0% on qualifying income, 9% on other taxable income |
Corporate tax by profit
| Taxable income | Tax at 9% above AED 375,000 | Effective rate |
|---|---|---|
| AED 300,000 | AED 0 | 0.00% |
| AED 375,000 | AED 0 | 0.00% |
| AED 500,000 | AED 11,250 | 2.25% |
| AED 750,000 | AED 33,750 | 4.50% |
| AED 1,000,000 | AED 56,250 | 5.63% |
| AED 2,000,000 | AED 146,250 | 7.31% |
| AED 5,000,000 | AED 416,250 | 8.33% |
| AED 10,000,000 | AED 866,250 | 8.66% |
With revenue of AED 3 million or less, a business can elect Small Business Relief and pay no corporate tax at all, whatever the profit.
Small Business Relief, extended to 2029
- Revenue of AED 3 million or less in the tax period (and in each earlier period)
- Tax periods starting on or after 1 June 2023 and ending on or before 31 December 2029 (Ministerial Decision No. 131 of 2026)
- Must be elected in each tax return; a return is still filed
- Not available to Qualifying Free Zone Persons or large multinational group members
More detail on free zones in our UAE free zone corporate tax guide. Charging customers VAT? Use the VAT calculator.
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Frequently asked questions
What is the corporate tax rate in the UAE?
0% on taxable income up to AED 375,000 and 9% on the part above it, for most businesses. For example, a profit of AED 500,000 gives tax of 9% x AED 125,000 = AED 11,250.
What is Small Business Relief?
A resident business with revenue of AED 3 million or less in a tax period can elect to be treated as having no taxable income for that period, so no corporate tax is due. Ministerial Decision No. 131 of 2026 extended it to tax periods ending on or before 31 December 2029. It must be elected in each tax return.
Who cannot use Small Business Relief?
Qualifying Free Zone Persons and members of large multinational groups (consolidated revenue of EUR 750 million or more) cannot elect it. Revenue above AED 3 million in a period also ends eligibility.
Do free zone companies pay corporate tax?
A Qualifying Free Zone Person pays 0% on qualifying income and 9% on other taxable income. To keep that status, non-qualifying revenue must stay within the lower of 5% of total revenue or AED 5 million, and other conditions (substance, audited accounts) must be met. Failing means all income is taxed at the standard rates for that year and the next four.
Do I need to register for corporate tax if I pay 0%?
Yes. Registration is required even when no tax is due, including when you elect Small Business Relief.
When is the corporate tax return due?
Within 9 months of the end of your tax period. For a financial year ending 31 December 2026, the return and payment are due by 30 September 2027.
Is taxable income the same as profit?
It starts from the accounting net profit, then some items are adjusted, such as non-deductible expenses, exempt income and some interest limits. This calculator uses the figure you enter as taxable income.
Sources
An estimate for planning, not tax advice. Taxable income needs adjustments to accounting profit; free zone status has further conditions. Confirm with a registered tax agent.
Last updated: October 2026 · Maintained by the My Business Setup editorial team