UAE Corporate Tax Calculator.
Estimate your 2026 UAE Corporate Tax liability. Accounts for the 9% headline rate, the AED 375,000 (USD 102,000) threshold, QFZP 0% relief and Small Business Relief.
How this calculator works
UAE Corporate Tax (Federal Decree-Law No. 47/2022) imposes 0% on the first AED 375,000 (~USD 102,000) of taxable profit and 9% above that. Free zone companies meeting all four QFZP tests (substance, qualifying activity, de minimis, audited financials) keep 0% on qualifying income. Small Business Relief deems taxable income to be zero for entities with revenue below AED 3m / USD 818k (available for tax periods ending on or before 31 December 2026). MNE groups with consolidated revenue above EUR 750m are subject to the 15% Domestic Minimum Top-up Tax from January 2025.