What is the UAE corporate tax rate?

Taxable income up to AED 375,000 is taxed at 0%, and taxable income above AED 375,000 is taxed at a flat 9%, under Federal Decree-Law No. 47 of 2022. A separate 15% Domestic Minimum Top-up Tax applies only to very large multinational groups.

Do I calculate tax on revenue or profit?

Corporate tax is charged on taxable income, which is your accounting net profit adjusted under the tax law — not your total revenue. Enter the adjusted taxable income figure for an accurate estimate.

What is Small Business Relief?

Businesses with revenue of AED 3,000,000 or less can elect Small Business Relief and be treated as having no taxable income for the period. This relief is currently available until 31 December 2026; eligibility and elections should be confirmed with the Federal Tax Authority.

Are free zone companies taxed?

A Qualifying Free Zone Person may keep a 0% corporate tax rate on its qualifying income, with other income taxed at 9%. The qualifying conditions are detailed and case-specific, so confirm your status with the FTA or a tax adviser.

Do freelancers and individuals pay corporate tax?

Natural persons, including freelancers, fall within corporate tax only if their total turnover from business activities exceeds AED 1,000,000 in a calendar year. Below that threshold, the corporate tax does not apply to them.

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UAE Corporate Tax Calculator

See your estimated UAE corporate tax in seconds. 0% applies to the first AED 375,000 of taxable income and 9% to anything above, per Federal Decree-Law No. 47 of 2022.

100% freeFederal Decree-Law No. 47 of 2022Private — runs in your browser

Enter your annual taxable income to see your estimated corporate tax.

How UAE corporate tax is calculated

The UAE introduced a federal corporate tax under Federal Decree-Law No. 47 of 2022, effective for financial years starting on or after 1 June 2023. The headline structure is deliberately simple: the first AED 375,000 of taxable income is taxed at 0%, and any taxable income above that threshold is taxed at a flat 9%. This calculator applies exactly that rule — tax due equals the income above AED 375,000 multiplied by 9% — so a business with AED 500,000 of taxable income pays 9% on AED 125,000, or AED 11,250.

Taxable income is not the same as revenue. It is your accounting net profit, adjusted under the tax law for items such as exempt income, non-deductible expenses, and specific reliefs. Because the 0% band shelters the first AED 375,000, the effective rate (total tax divided by total taxable income) is always below the headline 9% and rises toward it as profits grow. This calculator shows both the flat 9% liability on the taxable portion and the resulting effective rate.

Several special regimes sit alongside the standard rule and are not part of the core calculation. Businesses with revenue of AED 3,000,000 or less may elect Small Business Relief and be treated as having no taxable income — but this relief is currently available only until 31 December 2026. A Domestic Minimum Top-up Tax of 15% applies to very large multinational groups with consolidated global revenue of at least EUR 750,000,000, for financial years beginning on or after 1 January 2025; most UAE businesses are unaffected. Qualifying Free Zone Persons may keep a 0% rate on qualifying income, and natural persons or freelancers are within scope only if their annual turnover exceeds AED 1,000,000.

Because thresholds, reliefs, and eligibility rules change and depend on your specific circumstances, treat this result as an indicative estimate only. Always confirm your position against the Federal Tax Authority guidance and, for anything involving free zones, group structures, or relief elections, speak to a qualified UAE tax professional before filing.

Frequently asked questions

What is the UAE corporate tax rate?: Taxable income up to AED 375,000 is taxed at 0%, and taxable income above AED 375,000 is taxed at a flat 9%, under Federal Decree-Law No. 47 of 2022. A separate 15% Domestic Minimum Top-up Tax applies only to very large multinational groups.
Do I calculate tax on revenue or profit?: Corporate tax is charged on taxable income, which is your accounting net profit adjusted under the tax law — not your total revenue. Enter the adjusted taxable income figure for an accurate estimate.
What is Small Business Relief?: Businesses with revenue of AED 3,000,000 or less can elect Small Business Relief and be treated as having no taxable income for the period. This relief is currently available until 31 December 2026; eligibility and elections should be confirmed with the Federal Tax Authority.
Are free zone companies taxed?: A Qualifying Free Zone Person may keep a 0% corporate tax rate on its qualifying income, with other income taxed at 9%. The qualifying conditions are detailed and case-specific, so confirm your status with the FTA or a tax adviser.
Do freelancers and individuals pay corporate tax?: Natural persons, including freelancers, fall within corporate tax only if their total turnover from business activities exceeds AED 1,000,000 in a calendar year. Below that threshold, the corporate tax does not apply to them.

This is an estimate, not tax advice

This calculator applies the standard 0% / 9% structure to the taxable income you enter. It does not account for free zone qualifying income, group relief, exemptions, the 15% Domestic Minimum Top-up Tax for large multinationals, or other adjustments. Thresholds and reliefs (including the Small Business Relief expiry of 31 December 2026) can change. Always verify your liability with the Federal Tax Authority and consult a qualified UAE tax professional before filing.

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Official source:FTA — Corporate Tax

Last updated: 9 June 2026