Estimate your UAE Corporate Tax.
Built on the rules as they stand in September 2026, including Small Business Relief now running to 2029. Live results as you type, with the reasoning shown line by line.
The 2026 rules
behind the numbers.
Every figure the calculator uses, and where it comes from. Parameters as at 23 September 2026.
| Parameter | Position | Source |
|---|---|---|
| Standard rate | 0% on taxable income up to AED 375,000; 9% on the excess | Federal Decree-Law No. 47 of 2022, Article 3 |
| Short or long tax periods | Thresholds are not pro-rated, except the AED 12m interest de minimis | FTA public clarification on the first tax period |
| Small Business Relief | Elective where revenue does not exceed AED 3m in the period and every earlier one; tax periods ending on or before 31 December 2029 | Ministerial Decision No. 73 of 2023, extended by No. 131 of 2026 |
| Qualifying Free Zone Person | 0% on qualifying income, 9% on the rest; de minimis is the lower of 5% of revenue or AED 5m. Breach costs the status for five periods | Cabinet Decision No. 100 of 2023; Ministerial Decision No. 229 of 2025 |
| Tax losses | Carried forward indefinitely; relief capped at 75% of taxable income | Federal Decree-Law No. 47 of 2022, Article 37 |
| Interest deductions | Net interest above the higher of 30% of adjusted EBITDA or AED 12m is disallowed and carried forward up to 10 periods | Article 30; Ministerial Decision No. 126 of 2023 |
| Natural persons | In scope once business turnover exceeds AED 1m in a calendar year | Cabinet Decision No. 49 of 2023 |
| Multinational groups | 15% Domestic Minimum Top-up Tax at EUR 750m consolidated revenue, for years from 1 January 2025 | Cabinet Decision No. 142 of 2024 |
| Filing and payment | Both due nine months after the end of the tax period | Federal Decree-Law No. 47 of 2022, Articles 48 and 53 |
| Penalties | Late registration AED 10,000; late filing AED 500 a month, AED 1,000 from month 13; late payment 14% a year, charged monthly | Cabinet Decision No. 75 of 2023, as amended |
| Audited financial statements | Required above AED 50m revenue, and for every Qualifying Free Zone Person | Ministerial Decision No. 84 of 2025 |
What a calculator cannot tell you
The arithmetic of UAE Corporate Tax is simple. The inputs are not. This page gives a sound estimate from the figures you enter, but these questions decide the real answer and need someone to look at the facts:
- Whether a free zone activity is qualifying, and whether the customer is the beneficial recipient, is a judgement the law makes, not a dropdown.
- Adequate substance in a free zone is assessed by the FTA against the activity. A checkbox cannot confirm it.
- Transfer pricing adjustments can move taxable income materially and need a benchmarking study.
- The participation exemption and the foreign branch election each carry conditions this page does not test.
- Tax Groups file on combined figures with intra-group eliminations and ring-fenced losses.
- Pillar Two top-up tax needs a full GloBE calculation. The page flags it and stops there.
- The general anti-abuse rule can override an answer that is arithmetically correct.
The result is an indicative estimate based on legislation and decisions published up to 23 September 2026. It is not tax advice. Get your position confirmed before you file or rely on any figure shown.
Corporate Tax,
calculated.
The questions people ask while they work out their number.
It is a 0% rate band, not an exemption. Every business in scope still registers and files a return each period, even when the tax due is nil. Only taxable income above AED 375,000 is charged at 9%, and the band is not reduced for a short tax period.
Yes. Ministerial Decision No. 131 of 2026 extended it to tax periods ending on or before 31 December 2029. It applies where revenue does not exceed AED 3 million in the current period and every earlier one; once revenue goes above that, the relief is gone for good. A loss made in a year the relief is elected cannot be carried forward, so compare both positions first.
A Qualifying Free Zone Person keeps the 0% rate only while non-qualifying revenue stays within the de minimis limit: the lower of 5% of revenue or AED 5 million. Breach it, or fail any other condition, and the 0% rate is lost for that period and the next four.
Nine months after the end of your tax period, and the tax is payable by the same date. For a 31 December 2025 year end, that is 30 September 2026. Late filing costs AED 500 a month for the first year and AED 1,000 a month after that; late payment attracts 14% a year, charged monthly.
Your figures are not. The calculation runs entirely in your browser, and nothing you type into it is saved or sent. The only thing we receive is the name, email and phone number you give when you start using the calculator, so an advisor can follow up if you would like a second look.
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