UAE Corporate Tax Calculator 2026
Compute your official business corporate tax liability under UAE Federal Decree-Law No. 47 of 2022. Evaluates the statutory 0% threshold on profits up to AED 375,000, 9% standard headline rate on excess, Small Business Relief (SBR for revenue ≤ AED 3M), and Qualifying Free Zone Person (QFZP) exemptions.
Financial Performance & Status
Microsecond Client-SideFTA Corporate Tax Assessment
FTA 2026 CertifiedUAE Corporate Tax Benchmark Matrix (2026)
Comparative tax liabilities across enterprise sizes and statutory relief categories under Federal Decree-Law No. 47 of 2022.
| Enterprise Category | Annual Revenue | Net Profit | 0% Exempt Tier | 9% Taxable Excess | Tax Payable | Effective Rate |
|---|---|---|---|---|---|---|
| Startup / Sole Prop | 1,200,000 AED | 350,000 AED | 350,000 AED | 0 AED | 0 AED | 0.00% |
| SME (SBR Relief) | 2,800,000 AED | 850,000 AED | 850,000 AED (SBR) | 0 AED | 0 AED | 0.00% (Relief) |
| Mainland Commercial Co. | 6,500,000 AED | 1,500,000 AED | 375,000 AED | 1,125,000 AED | 101,250 AED | 6.75% |
| Large Enterprise | 25,000,000 AED | 5,000,000 AED | 375,000 AED | 4,625,000 AED | 416,250 AED | 8.33% |
| Qualifying Free Zone (QFZP) | 18,000,000 AED | 4,000,000 AED | 4,000,000 AED | 0 AED (Qualifying) | 0 AED | 0.00% |
Legal Governance: UAE Corporate Tax Under Decree-Law No. 47/2022
Standard 9% Headline Rate
Imposes corporate tax on the taxable income of corporations and commercial businesses at 0% for income up to AED 375,000, and 9.0% on taxable income exceeding AED 375,000.
Small Business Relief (SBR)
Permits eligible resident businesses with gross turnover under AED 3,000,000 in a tax period to elect for Small Business Relief, treating taxable income as nil and removing audited account requirements.
Free Zone 0% Regime (QFZP)
Free zone companies meeting qualifying income tests, maintaining adequate substance, and complying with transfer pricing rules enjoy 0% corporate tax on qualifying activities.
9-Month Filing Window
Taxable persons must submit their corporate tax returns and remit payments to the Federal Tax Authority within 9 months following the close of their financial reporting period.
Statutory Mathematical Formulation
Step-by-step algorithms prescribed by FTA directives for official tax return preparations.
Small Business Relief Eligibility Test
If Annual Revenue ≤ 3000000.00 AED & SBR Elected: Corporate Tax = 0.00 AED If gross turnover is under AED 3M, taxable income is treated as nil regardless of profit margin.
Statutory Exemption Tier Allocation
Exempt Profit Tier = Minimum(Taxable Profit, 375000.00 AED) Taxable Profit Excess = Maximum(0.00, Taxable Profit - 375000.00 AED) Protects the first AED 375,000 of annual commercial profit at a 0% tax rate.
9.0% Standard Corporate Tax Calculation
Corporate Tax Payable = Taxable Profit Excess × 0.09 Standard rate applied exclusively to the profit portion exceeding AED 375,000.
Effective Tax Rate & Retained Net Profit
Effective Tax Rate = (Corporate Tax Payable / Taxable Profit) × 100 Retained Net Profit = Taxable Profit - Corporate Tax Payable Effective rate blends the 0% threshold with the 9% tier, keeping effective burden under 9%.
Frequently Asked Questions: UAE Corporate Tax Laws
What is the corporate tax rate in the UAE under Federal Decree-Law No. 47 of 2022?
Under UAE Federal Decree-Law No. 47 of 2022, corporate tax is levied at a two-tier progressive rate: 0% on taxable net profits up to and including AED 375,000, and 9.0% on taxable net profits exceeding AED 375,000.
What is Small Business Relief (SBR) in UAE Corporate Tax?
Under Ministerial Decision No. 73 of 2023, resident taxable persons (both natural persons and juridical entities) with gross business revenue equal to or below AED 3,000,000 in a tax period can elect for Small Business Relief. Under this relief, the business is treated as having no taxable income and pays 0% corporate tax.
Do Free Zone companies pay 0% corporate tax in the UAE?
Free Zone companies that qualify as a 'Qualifying Free Zone Person' (QFZP) under Cabinet Decision No. 55 of 2023 and Ministerial Decision No. 139 of 2023 pay 0% corporate tax on their 'Qualifying Income' (transactions with other free zone persons or foreign entities). Any non-qualifying income or mainland commercial transactions are taxed at the standard 9% rate.
When must UAE Corporate Tax returns be filed with the Federal Tax Authority (FTA)?
Taxable persons must file their Corporate Tax return and pay any corporate tax due to the FTA within nine (9) months from the end of their applicable financial year.
Are personal salaries and investment dividends subject to UAE Corporate Tax?
No. Personal salaries earned from employment, personal bank interest, dividends, and individual real estate capital gains are explicitly exempt from UAE Corporate Tax, provided they are earned in an individual capacity without commercial licensing requirements.
📊 UAE Statutory & Financial Breakdown Matrix (FTA, MOHRE & GPSSA)
| Statutory Component / Legal Deduction Item | Calculated Amount (AED / د.إ) |
|---|---|
| Primary Net / Statutory Payable Amount | 0.00 AED |