UAE Corporate Tax calculator
Enter your annual taxable income and see your Corporate Tax due and effective rate instantly — using the UAE's 0% band up to AED 375,000 and 9% above it.
Your figures
Taxable income is accounting profit adjusted for tax purposes — enter your best estimate.
Corporate Tax due
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Get startedNote: Small Business Relief may reduce this to nil
A resident business with revenue of AED 3,000,000 or less in a period may elect Small Business Relief and be treated as having no taxable income for that period. It is a transitional relief available for tax periods ending on or before 31 December 2026. You still need to register with the FTA and make the election. This calculator shows the standard computation before any relief.
How UAE Corporate Tax is calculated
The UAE Corporate Tax regime uses two bands. Taxable income up to AED 375,000 is taxed at 0%, and the portion of taxable income above AED 375,000 is taxed at 9%. It applies to financial years beginning on or after 1 June 2023.
Worked example
Taxable income of AED 500,000: the first AED 375,000 is taxed at 0% (AED 0), and the remaining AED 125,000 is taxed at 9% (AED 11,250). Total tax due is AED 11,250, an effective rate of 2.25%.
Every taxable person must register with the FTA, even if their income sits fully within the 0% band. The Corporate Tax return and any payment are due within 9 months of the end of the tax period.
Note that this calculator works on taxable income — your accounting profit adjusted for tax rules (for example, adding back certain disallowed expenses). It also does not model Small Business Relief or the separate free-zone (QFZP) regime; see the guide for those cases.
Corporate Tax, computed from your ledger
AIMuhaseb applies the AED 375,000 threshold and 9% rate, tracks disallowed expenses, and produces a Corporate Tax estimate aligned with current FTA guidance — straight from your live books.
Corporate Tax calculator questions
How is UAE Corporate Tax calculated?
UAE Corporate Tax is 0% on taxable income up to AED 375,000 and 9% on the portion above AED 375,000. For example, a business with AED 500,000 of taxable income pays 9% on AED 125,000 (the excess), which is AED 11,250. The first AED 375,000 is always taxed at 0%.
When did UAE Corporate Tax start?
UAE Corporate Tax applies to financial years beginning on or after 1 June 2023. All taxable persons must register with the Federal Tax Authority (FTA) — even businesses fully within the 0% band. The return and any payment are due within 9 months of the end of the tax period.
What is Small Business Relief?
Small Business Relief lets a resident business with revenue of AED 3,000,000 or less in a period elect to be treated as having no taxable income for that period, which means no Corporate Tax is payable and simpler compliance applies. It is a transitional relief available for tax periods ending on or before 31 December 2026, and you still must register and elect for it.
Do I still need to register if my income is under AED 375,000?
Yes. Registration with the FTA is mandatory for all taxable persons, including businesses whose taxable income sits entirely within the 0% band. The 0% rate reduces your tax to nil, but it does not remove the obligation to register and file a return.
What is the effective Corporate Tax rate?
Because the first AED 375,000 is taxed at 0%, the effective rate (total tax as a percentage of total taxable income) is always below 9% and rises toward 9% as income grows. This calculator shows the effective rate for the figure you enter.
Keep going
Corporate Tax guide
The 0%/9% rules, dates, and free-zone regime.
CT registration
Register with the FTA — done right.
Small Business Relief
Who qualifies, and how to elect it.
Corporate Tax, ready when you file
AIMuhaseb keeps your Corporate Tax estimate current all year — no year-end scramble.
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