UAE Corporate Tax Calculator
Estimate your corporate tax under Federal Decree-Law No. 47 of 2022, for mainland companies and Qualifying Free Zone Persons.
Enter your figures to see your estimated corporate tax.
This is an estimate for planning only. Your corporate tax return may need other adjustments.
UAE corporate tax rates
| Who | Rate |
|---|---|
| Taxable income up to AED 375,000 | 0% |
| Taxable income above AED 375,000 | 9% |
| Qualifying Free Zone Person: qualifying income | 0% |
| Qualifying Free Zone Person: non-qualifying income | 9% |
| Small Business Relief (revenue of AED 3 million or less) | Treated as no taxable income |
| Multinational groups with global revenue of EUR 750 million or more | 15% minimum (Domestic Minimum Top-up Tax) |
How the calculation works
Corporate tax starts from the accounting net profit in your financial statements. Some expenses are then added back and some income is taken out to reach taxable income.
- Fines and penalties are not deductible, so they are added back in full.
- Client entertainment is only 50% deductible, so half of the cost is added back.
- Donations to entities that are not Qualifying Public Benefit Entities are added back.
- Net interest expense above the limit in Article 30 (generally 30% of adjusted EBITDA) is added back.
- Exempt income, such as dividends from UAE companies, is taken out.
- Tax losses from earlier periods can reduce taxable income by up to 75%.
The first AED 375,000 of taxable income is taxed at 0% and the rest at 9%. For example, taxable income of AED 1,000,000 gives tax of 9% on AED 625,000, which is AED 56,250.
Small Business Relief
Resident businesses with revenue of AED 3 million or less in the current and every earlier tax period can elect to be treated as having no taxable income. In August 2026 the relief was extended to tax periods ending on or before 31 December 2029. It is not available to Qualifying Free Zone Persons or members of large multinational groups, and a corporate tax return must still be filed. Read more in our guide to Small Business Relief.
Qualifying Free Zone Persons
A Qualifying Free Zone Person pays 0% on qualifying income and 9% on non-qualifying income, with no AED 375,000 band. Non-qualifying revenue must stay within the de minimis limit, the lower of 5% of total revenue or AED 5 million. Going above it can remove the 0% rate for that tax period and the following four. See free zone companies and corporate tax.
Multinational groups
From financial years starting on or after 1 January 2025, groups with global revenue of EUR 750 million or more in at least two of the four previous years may pay a top-up to reach a 15% effective rate. This is calculated separately and is not included in the estimate above.
See how we support businesses with corporate tax in Dubai.
