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UAE Corporate Tax Calculator (9%)

Estimate UAE federal corporate tax — 0% on the first AED 375,000 of taxable income and 9% above — with the Small Business Relief check (revenue ≤ AED 3 million) and effective rate.

Annual revenue

Accounting profit before tax

Non-deductible expenses / add-backs (fines, 50% of entertainment, excess interest)

Exempt income (qualifying dividends, participation gains)

Elect Small Business Relief if eligible (revenue ≤ AED 3M, until 2026)

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How it works

Tax = 9% × max(0, taxable income − AED 375,000); taxable income = accounting profit + non-deductibles − exempt income; SBR: 0 if revenue ≤ AED 3M (financial years ending by 31 Dec 2026)

The UAE introduced federal corporate tax for financial years starting on or after 1 June 2023. Taxable income up to AED 375,000 is taxed at 0% and everything above at 9%, computed from accounting profit with adjustments — fines, bribes, 50% of entertainment, and interest above 30% of EBITDA are disallowed, while qualifying dividends and gains from participations of 5% or more are exempt. Resident businesses with revenue of AED 3 million or less can elect Small Business Relief and be treated as having no taxable income (currently through 2026). Qualifying Free Zone Persons can keep a 0% rate on qualifying income if they meet substance and de-minimis tests. Multinationals with global revenue over €750 million face a 15% domestic minimum top-up tax from 2025. Individuals pay corporate tax only on business income above AED 1 million; salaries and personal investments are outside the scope.

Worked example

Revenue AED 4.5M, profit 900,000, add-backs 40,000: taxable 940,000; 0% on 375,000 and 9% on 565,000 = AED 50,850 — 5.65% of profit.

Frequently asked questions

Do free-zone companies pay 9%?

Only on non-qualifying income above the de-minimis (5% or AED 5M). Qualifying income — mostly trade with other free-zone entities and specified activities — stays at 0% if substance requirements are met.

Are freelancers taxed?

Natural persons are subject to corporate tax only if their UAE business turnover exceeds AED 1 million in a calendar year; employment income, rent and personal investment income are exempt.

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Based on Federal Decree-Law 47 of 2022 and Ministerial Decisions in force in 2025. Free-zone, group, transfer-pricing and Pillar Two rules are complex — consult a UAE tax adviser. Educational estimate, not tax advice.