UAE corporate tax calculator
Estimate UAE corporate tax at 0% and 9%, apply tax losses and check whether Small Business Relief can bring your tax to nil.
Estimated corporate tax payable
Eligible for Small Business Relief if you elect it in your return: taxable income treated as nil.
Not eligible for Small Business Relief.
- Taxable income before losses
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- Tax losses used
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- Taxable income
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- Tax at 9% above AED 375,000
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Losses limited to 75% of taxable income; the rest carries forward.
A simplified estimate for resident businesses. It does not cover transfer pricing, interest limitation, group relief or free zone rules. Speak to your tax adviser before filing.
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How UAE corporate tax is calculated
- Start with the accounting profit in your financial statements.
- Add back expenses that are not deductible, such as 50% of client entertainment, fines and penalties, and donations to non-approved bodies.
- Subtract exempt income, such as qualifying dividends and participation gains.
- Offset tax losses brought forward, up to 75% of taxable income.
- Apply 0% to the first AED 375,000 and 9% to the rest.
Example
A trading company has revenue of AED 4 million and an accounting profit of AED 600,000. It adds back AED 20,000 of non-deductible entertainment. Taxable income is AED 620,000, so corporate tax is 9% × (620,000 − 375,000) = AED 22,050. Its revenue is above AED 3 million, so Small Business Relief does not apply.
Read our UAE corporate tax guide for small businesses for registration, deadlines and record keeping.
Corporate tax questions
What is the corporate tax rate in the UAE?
Taxable income up to AED 375,000 is taxed at 0%, and taxable income above AED 375,000 is taxed at 9%, under Federal Decree-Law No. 47 of 2022. Different rules apply to Qualifying Free Zone Persons and large multinational groups.
What is Small Business Relief?
Resident businesses with revenue of AED 3 million or less in the tax period and every earlier tax period can elect Small Business Relief, which treats them as having no taxable income. The relief has been extended to tax periods ending on or before 31 December 2029. Qualifying Free Zone Persons and members of large multinational groups cannot use it.
Do I still need to file a return if I elect Small Business Relief?
Yes. You must still register for corporate tax and file a return, electing the relief in the return for each tax period.
How much of my tax losses can I use?
Tax losses carried forward can offset up to 75% of the taxable income of a later tax period. The rest of the loss carries forward.
When is the corporate tax return due?
The return is filed and the tax paid within nine months after the end of the tax period. For a calendar-year business, that is 30 September of the following year.
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