UAE Corporate Tax has applied since June 2023, at 0% on the first AED 375,000 of taxable income and 9% above it. Free Zone businesses can qualify for a more favourable regime, but only under specific conditions. This calculator runs both scenarios so you can see where your business actually lands before you file.

Corporate Tax Calculator

UAE Corporate Tax under Federal Decree-Law No. 47 of 2022.

Standard rate: 0% up to AED 375,000; 9% above.
Taxed at 0%AED 0.00
Taxed at 9%AED 0.00
Estimated tax payableAED 0.00
Effective rate: 0.0%
This calculator gives a planning estimate based on UAE Corporate Tax Law (Federal Decree-Law No. 47 of 2022). It doesn't verify Qualifying Free Zone Person conditions (substance, transfer pricing, audited accounts) or Small Business Relief eligibility, and rates are subject to regulatory change. For figures you can rely on, talk to our accountant — book a consultation.

Frequently asked questions

Under Federal Decree-Law No. 47 of 2022, taxable income up to AED 375,000 is taxed at 0%, and taxable income above that is taxed at 9%. This applies to most Mainland businesses and to non-qualifying income for Free Zone entities.

A Qualifying Free Zone Person can pay 0% on Qualifying Income with no upper limit, and a flat 9% on Non-Qualifying Income (no AED 375,000 band applies to that portion). This only holds as long as Non-Qualifying Revenue stays under the de-minimis cap — the lower of AED 5,000,000 or 5% of total revenue. Breach that cap and the entire entity is taxed like Mainland instead.

The Qualifying Free Zone Person status is lost for that Tax Period, and all taxable income — both previously qualifying and non-qualifying — is taxed under the standard Mainland treatment (0% up to AED 375,000, 9% above) instead of the Free Zone regime.

No. The 0%/375k/9% band applies automatically to everyone. Small Business Relief is a separate, optional election for businesses with revenue at or under AED 3,000,000 (in the current and every prior period) that treats them as having zero taxable income entirely — but it isn't available to Qualifying Free Zone Persons.

Corporate Tax returns and payment are due within 9 months of the end of your relevant Tax Period. The exact calendar date depends on your financial year end — most businesses running a standard calendar year have until 30 September of the following year.