UAE Corporate Tax Calculator
The maths is simple — 0% up to AED 375,000 of profit, 9% above. The money is in the reliefs: Small Business Relief can zero your bill entirely, and 2026 is its final year. Check where you stand in ten seconds.
Needed for the Small Business Relief check (threshold: AED 3M).
Corporate tax due
AED 0
Enter your profit.
| First AED 375,000 | 0% |
| Above AED 375,000 at 9% | — |
| Small Business Relief | — |
| Tax due | — |
| Effective rate | — |
Registration is mandatory for every company — even at 0% tax. Mainland, free zone, and individuals with business turnover above AED 1M all must register with the FTA; the late-registration penalty is AED 10,000 (waivable if you file your first return within 7 months of the first period's end).
How the pieces fit (2026)
- Standard: 0% on profit up to AED 375,000; 9% on everything above.
- Small Business Relief: if revenue ≤ AED 3M (and you're a UAE resident business, not a QFZP or multinational-group member), you can elect a zero tax base — only for financial years ending on or before 31 December 2026. From 2027, standard rules apply to everyone.
- Free zones: a Qualifying Free Zone Person pays 0% on qualifying income — but must maintain substance in the zone, stick to qualifying activities, keep non-qualifying revenue under 5% or AED 5M (whichever is lower), and file audited accounts. Slip once and the status is lost for the current year plus four more.
- Individuals: salaries, personal investments and personal rental income are outside corporate tax entirely; only licensed business activity above AED 1M turnover pulls a natural person in.
- Very large groups: multinationals with €750M+ global revenue face a 15% minimum top-up tax (DMTT) from 2025 — irrelevant to SMEs.
Frequently asked questions
When does Small Business Relief end?
It applies to financial years ending on or before 31 December 2026 — this is the final year. If your revenue is ≤ AED 3M, electing it in your 2026 return (via EmaraTax) is likely your last chance to zero the bill.
Do I have to register if my profit is below AED 375K?
Yes. Registration is mandatory for all taxable persons regardless of profit — including zero-tax and loss-making companies. The penalty for late registration is AED 10,000.
Is free-zone income automatically tax-free?
No — only for a Qualifying Free Zone Person on qualifying income (defined activity lists), with real substance in the zone, audited financials, and non-qualifying revenue under the de-minimis line (5% or AED 5M). Breach the conditions and you lose the 0% for five years.
Do freelancers and individuals pay corporate tax?
Only if licensed business turnover exceeds AED 1M in a calendar year. Employment income, personal investments and renting out your own property (without a license) stay outside the regime.
Is salary a deductible expense for my company?
Yes — salaries, including reasonable owner salaries, are deductible business expenses, which is why profit (not revenue) is the tax base. Model your net first in the salary calculator, then tax the remainder here.
Sources
- Corporate tax overview — u.ae, official portal
- Small Business Relief (Ministerial Decision 73/2023) — Ministry of Finance
- Free zone qualifying activities (MD 229/2025) — MOF · Filing — FTA / EmaraTax
Rules re-verified on 8 August 2026.
Related tools
- Business Setup Cost Calculator — the company you're taxing had a price tag too.
- VAT Calculator — the other tax, from AED 375K of taxable supplies.