Qualifying Free Zone Persons
0% applies to Qualifying Income and 9% to Taxable Income that is not Qualifying Income. The ordinary AED 375,000 band is not simply reused for the latter. Review QFZP conditions →
Free calculator · Standard UAE Corporate tax rates
UAE Corporate tax Calculator
Enter your Taxable Income to see how the 0% band and 9% rate work. You can also model a Small Business Relief election when you have checked the Revenue and eligibility conditions.
One Tax Period · one Taxable Person
0%
First AED 375,000of Taxable Income
9%
Amount above AED 375,000of Taxable Income
Revenue is not the number to enter here.
Work out a planning figure
Calculate the standard-rate estimate
This tool calculates in your browser. It does not submit your financial figures to SAIF or the FTA.
02 / Estimated result
Standard-rate estimate
Estimated Corporate tax
Before tax credits and any other case-specific adjustments.
Taxable Income enteredAED 500,000
0% band usedAED 375,000
Amount taxed at 9%AED 125,000
Tax before Small Business ReliefAED 11,250
Effective rate on Taxable Income2.25%
0% portion9% portion
This is an estimate for the ordinary rate structure, not a filed return or an eligibility determination.
A negative Taxable Income is outside this positive-income calculator; review Tax Loss relief instead. For a Qualifying Free Zone Person, use a separate income analysis. Large multinational groups may face other rules.
The short answer
How is UAE Corporate tax calculated?
For the ordinary rate structure, calculate Taxable Income first. Apply 0% to the first AED 375,000, then 9% only to the amount above that band.
Standard formulaMaximum of (Taxable Income − AED 375,000) and zero, multiplied by 9%.
Example: AED 500,000(AED 500,000 − AED 375,000) × 9% = AED 11,250.
The 9% rate does not apply to the whole AED 500,000. The effective rate in that example is 2.25%. The calculator does not determine Taxable Income or subtract any tax credit. The FTA’s Determination of Taxable Income guide explains the computation and the separate rate treatment for Qualifying Free Zone Persons.
| Taxable Income | Amount at 9% | Estimated tax |
|---|---|---|
| AED 250,000 | AED 0 | AED 0 |
| AED 375,000 | AED 0 | AED 0 |
| AED 500,000 | AED 125,000 | AED 11,250 |
| AED 1,000,000 | AED 625,000 | AED 56,250 |
Before entering a number
Taxable Income is not the same as turnover—or necessarily accounting profit.
Turnover or Revenue is the gross income of the business. Accounting profit reflects the financial statements. UAE Corporate tax generally starts with Accounting Income, then applies the required tax adjustments to arrive at Taxable Income. A quick estimate using unadjusted profit can be useful for planning, but it should be labelled as a scenario, not a return-ready liability.
In particular, review exempt income, deductible and non-deductible costs, related-party transactions, eligible Tax Losses and available reliefs. An election can change the computation; incomplete accounts can change the inputs. See the FTA’s General Corporate tax Guide.
A different AED 3 million test
When can Small Business Relief change the result?
Eligible Resident Persons can elect Small Business Relief for a Tax Period when Revenue is AED 3 million or less in the current and every previous Tax Period, subject to the other statutory conditions. When the relief applies, the person is treated as having no Taxable Income for that period. It is not the same as the ordinary 0% band and is not automatic merely because this calculator displays a small tax figure.
The Ministry of Finance extended the relief period to Tax Periods ending on or before 31 December 2029. A Qualifying Free Zone Person and a member of an excluded large multinational group cannot elect it. A previous-period Revenue breach can also rule it out. Confirm the current guidance and the return election before applying the conditional result shown above.
Know where the simple formula stops
Which cases need a separate calculation?
An online estimate is strongest when its boundaries are explicit. These cases need a tax computation tailored to the taxpayer and its records.
Tax Groups and related parties
A Tax Group is one Taxable Person for the 0% band. Related-party pricing, transfers and reliefs require evidence that an input box cannot test. See Tax Group rules →
Losses, credits and exemptions
Tax Loss relief can change Taxable Income; applicable credits can change the amount payable. Exempt income and deductions must be established before using this tool. Explore Tax Loss relief →
Large multinational groups
The UAE Domestic Minimum Top-up Tax and other international rules may apply to qualifying large groups. A standard 0%/9% estimator does not calculate that regime. Discuss a group review →
Looking for a VAT calculation? VAT is separate from Corporate tax. Start with UAE VAT services or VAT return filing; do not add a flat 5% to this result.
Frequently asked questions
UAE Corporate tax calculator: practical answers
The calculation is transparent, but the correct inputs and eligible regime still need review.
01Is the first AED 375,000 of UAE company profit tax-free?+
For a standard-rate Taxable Person, the first AED 375,000 of Taxable Income in a Tax Period is subject to 0%, and the excess is subject to 9%. Taxable Income is calculated after the relevant Corporate tax adjustments; it is not automatically the profit shown in the accounts.
02Is the AED 375,000 amount a turnover or registration threshold?+
No. It is the 0% band for Taxable Income under the standard Corporate tax rates. Turnover or Revenue is a different figure and is used in other tests, including Small Business Relief. A company may need to register and file even when the calculator shows zero tax.
03How much UAE Corporate tax is payable on AED 500,000 of Taxable Income?+
Under the standard-rate calculation, AED 375,000 is taxed at 0% and AED 125,000 at 9%, giving AED 11,250 before any applicable tax credits or other adjustments to tax payable.
04How much is Corporate tax on AED 1 million of Taxable Income?+
The standard-rate estimate is AED 56,250: 9% of the AED 625,000 above the AED 375,000 band. That is an effective rate of 5.625% on AED 1 million, not 9% on the whole amount.
05Can I enter accounting profit instead of Taxable Income?+
Only as a rough scenario. Accounting Income is the starting point, but exempt income, non-deductible expenditure, reliefs, Tax Losses and other adjustments can change Taxable Income. For a return-ready figure, prepare the computation first.
06Does Small Business Relief mean no tax if Revenue is below AED 3 million?+
An eligible Resident Person may elect Small Business Relief for a qualifying Tax Period if Revenue does not exceed AED 3 million in that and every previous Tax Period, and the other conditions are met. It is not automatic. The Ministry of Finance extended the applicable period to Tax Periods ending on or before 31 December 2029. Qualifying Free Zone Persons and certain multinational-group members cannot elect it.
07Does the calculator apply to a Qualifying Free Zone Person?+
No. A Qualifying Free Zone Person has a different rate structure: 0% on Qualifying Income and 9% on Taxable Income that is not Qualifying Income. Its qualifying status and income classification must be established first; do not apply the standard AED 375,000 band to that 9% portion.
08Does a Corporate tax Group receive one AED 375,000 band per company?+
No. A Corporate tax Group is treated as a single Taxable Person for this calculation and gets one AED 375,000 0% band for its collective Taxable Income, not a separate band for each member.
09Do I still file if the estimated Corporate tax is zero?+
A zero estimate does not itself remove Corporate tax registration, return or record-keeping obligations. The FTA states that Taxable Persons, including those eligible for Small Business Relief, must file within the prescribed period. Check the legal person and Tax Period.
10When is the UAE Corporate tax return and payment due?+
The general deadline is within nine months of the end of the Tax Period, unless a specific authority decision provides otherwise. Confirm the exact due date in EmaraTax for the relevant Taxable Person and period.
11Does this estimate include UAE VAT?+
No. VAT is a separate tax on supplies and imports, with its own registration, transaction treatment, return and payment rules. Use SAIF’s VAT guidance for those questions rather than adding 5% to a Corporate tax estimate.
Official sources reviewed
Checked 15 October 2026. Laws, decisions and FTA guidance can change; confirm the rules applicable to your Tax Period before filing.
From estimate to evidence
Need a reliable figure for a decision or return?
Share the relevant entity, Tax Period, financial statements and the question you need answered. SAIF can agree a Corporate tax calculation, impact assessment or return-filing scope.
