Corporate tax calculator UAE
Estimate corporate tax for a mainland company that is not a Qualifying Free Zone Person. See taxable income, the 0% and 9% split, Small Business Relief and your filing deadline.
Corporate tax in four lines
- Taxable income to AED 375,000
- 0%
- Taxable income above that
- 9%
- Small Business Relief
- Revenue ≤ AED 3m
- Return and tax due
- 9 months after year end
FDL 47/2022, Arts. 3 and 53; Cabinet Decision 116/2022; MD 73/2023 as amended by MD 131/2026
How it works
The estimator builds taxable income from your accounting profit, then applies losses, the rates and Small Business Relief, in that order.
-
Start from accounting profit
Enter the net profit before tax from your accounts, or revenue and expenses and let the tool work it out. A loss can be entered too.
-
Make the common adjustments
Exempt dividends come off. Half of client entertainment, all fines and penalties (other than compensation for damages or breach of contract) and other non-deductible costs are added back (Articles 22, 32 and 33).
-
Apply losses brought forward
Losses can reduce taxable income by up to 75% of it (Article 37). Whatever is not used carries forward to later periods.
-
Split into 0% and 9%
The first AED 375,000 of taxable income is taxed at 0% and the rest at 9% (Cabinet Decision 116/2022). The tool shows the effective rate and where your income falls.
-
Test Small Business Relief
If revenue was AED 3,000,000 or less in this period and every earlier one, and the period ends by 31 December 2029, electing the relief treats taxable income as nil. The tool shows the tax with and without it, and warns that a loss made in a relief period cannot be carried forward.
-
Show the deadline
The return must be filed and the tax paid within 9 months of the end of the tax period. The tool counts down to that date and flags revenue above AED 50 million, which can bring an audit requirement.
Three worked examples
The figures below come from the calculator above, using the inputs described.
-
A small business using SBR
Trading company, year ending 31 December 2026. Revenue AED 2,400,000, net profit AED 600,000, and revenue at or below AED 3m in every earlier period.
- Taxable income
- AED 600,000.00
- Tax without SBR (9% × 225,000)
- AED 20,250.00
- Saving from SBR
- − AED 20,250.00
Tax payable with SBR AED 0.00A return is still due by 30 September 2027, and the relief must be elected in it.
-
Adding back entertainment and a fine
Year ending 31 December 2026. Revenue AED 8,000,000, net profit AED 900,000, client entertainment AED 40,000 and a fine of AED 5,000.
- Accounting profit
- AED 900,000.00
- Add back 50% of entertainment
- AED 20,000.00
- Add back the fine
- AED 5,000.00
- Taxable income
- AED 925,000.00
Corporate tax (9% × 550,000) AED 49,500.00Effective rate on taxable income 5.35%. Small Business Relief is not available because revenue is above AED 3m.
-
Using losses brought forward
Year ending 31 December 2026. Revenue AED 12,000,000, net profit AED 1,000,000 and tax losses brought forward of AED 1,200,000.
- Taxable income before losses
- AED 1,000,000.00
- Loss relief, capped at 75%
- − AED 750,000.00
- Taxable income
- AED 250,000.00
Corporate tax AED 0.00AED 450,000 of losses carries forward. The remaining AED 250,000 sits inside the 0% band.
Frequently asked questions
Short answers about the corporate tax estimator and the rules behind it.
Ask us on WhatsAppWhat is the corporate tax rate in the UAE?
0% on taxable income up to and including AED 375,000, and 9% on taxable income above that, from the first financial year starting on or after 1 June 2023. The threshold is set by Cabinet Decision No. 116 of 2022.
Who qualifies for Small Business Relief?
A resident person whose revenue was AED 3,000,000 or less in the current tax period and in every previous one. Ministerial Decision 131/2026 extended the relief to tax periods ending on or before 31 December 2029. Qualifying Free Zone Persons and constituent companies of multinational groups with consolidated revenue above AED 3.15 billion cannot elect it, and a single earlier period above AED 3m rules it out for good.
Is the AED 375,000 band the same as the AED 3 million SBR limit?
No. Small Business Relief is a revenue test (AED 3m). The 0% band is a taxable income band (AED 375,000). A business with revenue above AED 3m still pays 0% on its first AED 375,000 of taxable income.
When is the corporate tax return due?
The return must be filed, and the tax paid, no later than 9 months after the end of the tax period. For a year ending 31 December 2025 the deadline was 30 September 2026. The FTA has said there are no extensions outside exceptional cases, including for businesses eligible for Small Business Relief.
How do corporate tax losses work?
A tax loss can be carried forward and set against up to 75% of taxable income in later periods (Article 37). Losses from before corporate tax applied cannot be used, and relief depends on keeping 50% ownership continuity or carrying on the same business. Losses from a period in which Small Business Relief was elected cannot be carried forward.
What are the penalties for filing late?
Under Cabinet Decision 75/2023, a late corporate tax return costs AED 500 a month for the first 12 months and AED 1,000 a month after that. Unpaid tax attracts a late-payment penalty of 14% a year, charged monthly.
Do I need audited financial statements?
For tax periods starting on or after 1 January 2025, a taxable person that is not a tax group needs audited financial statements if its revenue exceeds AED 50,000,000 in the period. Every Qualifying Free Zone Person and every tax group needs them whatever the revenue (Ministerial Decision 84/2025). The calculator flags revenue above AED 50m.
Other free calculators
Gratuity calculator
End of service gratuity from real dates and the last basic salary, with unpaid leave removed and the two-year cap applied.VAT calculator
Add or remove 5% VAT, or estimate a VAT return with blocked VAT, reverse charge and the 28-day deadline.Free zone 0% checker
Test the QFZP conditions and the de minimis rule, and see what losing the 0% rate would cost over five periods.Food cost calculator
Food cost % for a period, recipe costing with yield, and a menu price that includes 5% VAT.
About these results
This estimator gives an indicative figure only. It is not tax advice. It assumes a resident company on the standard rates with a 12-month tax period, which is not a Qualifying Free Zone Person, a tax group or an exempt person. It does not cover interest limitation, transfer pricing, unrealised gains, group loss transfers, restructuring relief, foreign tax credits or the domestic minimum top-up tax for large multinational groups, and it does not pro-rate the AED 375,000 band for a short or long first period. The figures you type are not sent anywhere unless you send them to us.
Rules last checked against the primary sources on 7 October 2026.
Primary sources
- Federal Decree-Law No. 47 of 2022 on corporate tax (MoF) (opens in a new tab)
- Cabinet Decision 116/2022 on the AED 375,000 threshold (MoF) (opens in a new tab)
- Ministerial Decision 73/2023 on Small Business Relief (MoF) (opens in a new tab)
- Small Business Relief extended to 31 December 2029 (MoF) (opens in a new tab)
- Ministerial Decision 84/2025 on audited financial statements (MoF) (opens in a new tab)
- Cabinet Decision 75/2023 on corporate tax penalties (MoF) (opens in a new tab)
Need your corporate tax return prepared?
DirhamWise registers businesses for corporate tax, prepares the annual return and reviews the adjustments, losses and Small Business Relief election behind it. Send your figures on WhatsApp or through the form.
