Corporate tax maths
Note: Educational estimate of the standard rate structure only. Free zone qualifying income, group relief and other adjustments aren't modelled — confirm with the FTA or a tax advisor.
What this UAE Corporate Tax Calculator does
UAE Corporate Tax runs on a two-band structure: nothing on the first AED 375,000 of taxable profit, then 9% on everything above it. A business that also qualifies for Small Business Relief — broadly, revenue at or below AED 3,000,000 in the tax period — can elect to be treated as having no taxable income at all for that period, overriding the standard bands entirely.
Enter your profit and revenue, choose whether to model the Small Business Relief election, and see which structure actually applies to your numbers.
Why people search for UAE Corporate Tax Calculator
Since Corporate Tax rolled out, small business owners and freelancers-turned-companies want a fast answer to one question: does the 9% band even apply to me, or does Small Business Relief wipe it out. The AED 375,000 and AED 3,000,000 thresholds are close enough that a lot of small UAE businesses sit right on the boundary.
Founders budgeting for a new financial year also use it to model growth — at what profit level does crossing out of Small Business Relief eligibility actually cost more in tax than the extra revenue is worth.
How UAE Corporate Tax works (educational)
Standard structure: CT = (taxable profit − AED 375,000) × 9%, or AED 0 if profit is at or below AED 375,000. With Small Business Relief elected and revenue at or below AED 3,000,000, CT = AED 0 regardless of profit, subject to eligibility conditions this calculator doesn't fully model (anti-abuse rules, qualifying period limits, and other FTA conditions apply).
How to use this calculator
- Read quick facts for the educational rates encoded here.
- Enter primary AED amounts or counts in the calculator card.
- Choose secondary options (card type, period, family size, mode).
- Tap Calculate and read the breakdown under the headline result.
- Compare with worked examples and FAQ if surprised.
- Confirm on the official portal before paying or resigning.
Worked examples
Under the AED 375,000 threshold — AED 0 CT either way.
(500,000 − 375,000) × 9% = AED 11,250.
Revenue under AED 3M — AED 0 CT if Small Business Relief applies.
Revenue exceeds AED 3M — SBR unavailable, standard 9% band applies above AED 375,000.
Tips to save money or avoid mistakes
- Check both profit and revenue against the thresholds — Small Business Relief is a revenue test, not a profit test.
- Free zone companies should confirm Qualifying Free Zone Person status separately — this tool doesn't model that rate.
- Small Business Relief is an election, not automatic — confirm it's actually claimed through EmaraTax if eligible.
- Model a growth year before it happens — crossing the AED 3M revenue line changes the whole tax picture, not just the marginal AED.
- Keep this separate from VAT — Corporate Tax and 5% VAT are different taxes with different thresholds entirely.
Frequently asked questions
What is the UAE corporate tax rate?
0% on taxable income up to AED 375,000, and 9% on taxable income above that threshold, for most businesses subject to UAE Corporate Tax.
What is Small Business Relief?
An election available to resident businesses with revenue at or below AED 3,000,000 in a tax period, treating them as having no taxable income for that period if elected. Eligibility conditions apply — confirm on the FTA portal.
Is this calculator official FTA guidance?
No. This is an educational estimate of the standard rate structure. Free zone qualifying income, group relief, and other adjustments aren't modelled — confirm your actual liability with the FTA or a tax advisor.
Do free zone companies pay 9%?
Qualifying Free Zone Persons may be eligible for a 0% rate on qualifying income under separate rules this calculator doesn't model — confirm your specific free zone and activity eligibility with the FTA.
Do you store my numbers?
Calculations run in-browser. See our Privacy Policy for analytics and AdSense cookie details.
Related tools
Explore connected calculators to finish your UAE business budget without dead-end pages.
Privacy & advertising disclosure
Calculations run locally in your browser. We may use Google Analytics (G-HDT8XHLXK2) and, when approved, Google AdSense (ca-pub-9712782252898204).
Third parties including Google may use cookies for ads/measurement. Read our Privacy Policy and How Google uses data.
Publisher pages: About, Contact, Disclaimer.
Disclaimer
Disclaimer: Educational estimate of the standard UAE Corporate Tax rate structure. Not tax advice. Confirm your actual liability, eligibility for reliefs, and filing obligations with the Federal Tax Authority or a licensed tax advisor. Not affiliated with the FTA or any UAE authority.