United Arab Emirates pack
UAE Corporate Tax Calculator (0% up to AED 375,000, 9% above)
Work out the UAE Corporate Tax for a Tax Period: 0% on Taxable Income up to AED 375,000 and 9% on the part above it (Federal Decree-Law No. 47 of 2022, Article 3; Cabinet Decision No. 116 of 2022). If you elect Small Business Relief (Revenue of AED 3,000,000 or less, for Tax Periods ending on or before 31 December 2029), you are treated as having no Taxable Income.
For a UAE Resident Person on the standard rates. Not for a Qualifying Free Zone Person (0% on Qualifying Income) or a large multinational group (Top-up Tax). Taxable Income is your accounting profit after the Corporate Tax adjustments; this tool does not work it out. Check whether you can elect Small Business Relief with GlanceDesk Jurisdiction's Small Business Relief eligibility checker.
- Corporate Tax due
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- Taxable Income taxed at 0%
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- Taxable Income taxed at 9%
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- Tax as a share of Taxable Income
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- Corporate Tax without Small Business Relief
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Rule in force from 1 June 2023
Checked 4 November 2026Tested: 12 casesSources: Ministry of Finance
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Assumptions (3)
- A UAE Resident Person taxed at the standard rates: not a Qualifying Free Zone Person or a member of a large multinational group.
- The Taxable Income you enter already includes every Corporate Tax adjustment, exemption, relief and loss.
- One Tax Period; the AED 375,000 band applies once per Tax Period, whatever its length.
Show working
- Corporate Tax = 9% × (Taxable Income − AED 375,000), and 0 when Taxable Income is AED 375,000 or less (Cabinet Decision No. 116 of 2022, Arts. 2 and 3).
- Small Business Relief (Federal Decree-Law No. 47 of 2022, Art. 21): if elected, the Taxable Person is treated as having no Taxable Income, so Corporate Tax = 0.
- It can be elected only when Revenue is AED 3,000,000 or less in the Tax Period and every earlier one (Ministerial Decision No. 73 of 2023, Art. 2), for Tax Periods ending on or before 31 December 2029 (Ministerial Decision No. 131 of 2026).
Worked example
Taxable Income of AED 500,000, without Small Business Relief.
| You enter | |
|---|---|
| Taxable Income for the Tax Period | AED 500,000 |
| Do you elect Small Business Relief? | No |
| You get | |
| Corporate Tax due | AED 11,250.00 |
| Taxable Income taxed at 0% | AED 375,000.00 |
| Taxable Income taxed at 9% | AED 125,000.00 |
| Tax as a share of Taxable Income | 2.25% |
The first AED 375,000 is taxed at 0% and the remaining AED 125,000.00 at 9%, so Corporate Tax is AED 11,250.00.
Questions (4)
Is the first AED 375,000 tax-free for everyone?
For a Resident Person on the standard rates, yes: Cabinet Decision No. 116 of 2022 taxes the part of Taxable Income up to AED 375,000 at 0% in each Tax Period, and the rest at 9%. A Qualifying Free Zone Person is taxed under different rules.
Does Small Business Relief still apply after 2026?
Yes. Ministerial Decision No. 131 of 2026, issued on 29 July 2026, extended it to Tax Periods ending on or before 31 December 2029. Some guides still give 31 December 2026; the Decision governs.
Who cannot elect Small Business Relief?
Anyone whose Revenue exceeded AED 3,000,000 in this or any earlier Tax Period, a Qualifying Free Zone Person, and a company in a Multinational Enterprises Group (Ministerial Decision No. 73 of 2023, Arts. 2 and 3).
Is Taxable Income the same as my profit?
No. It starts from your accounting profit and is adjusted under the Corporate Tax law (for example exempt income, reliefs and non-deductible expenses). Enter the figure after those adjustments.
Sources and checks
- Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, and its amendments (Article 3: rates; Article 21: Small Business Relief; Article 69), Ministry of Finance English text · updated by the authority to 13 January 2026
More (3)
- Cabinet Decision No. 116 of 2022 on the Determination of Annual Income Subject to Corporate Tax (0% up to AED 375,000; 9% above), Ministry of Finance
- Ministerial Decision No. 73 of 2023 on Small Business Relief (AED 3,000,000 Revenue threshold; who cannot elect it), Ministry of Finance
- Ministerial Decision No. 131 of 2026 (29 July 2026): Small Business Relief extended to Tax Periods ending on or before 31 December 2029, Ministry of Finance
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General information from the Ministry of Finance texts, not tax advice. The Arabic texts govern. Your Taxable Income, and whether you can elect Small Business Relief, depend on your accounts and circumstances; confirm with the Federal Tax Authority or a registered tax agent before you file. Results are estimates for information only and are not financial, tax or legal advice. Check important figures with a qualified professional before you act on them.