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UAE Tax Tools & Corporate Planning

UAE Corporate Tax Calculator 2026

Calculate exact corporate tax liability under Federal Decree-Law No. 47 of 2022. Supports Mainland LLCs, Small Business Relief (AED 3M cap), and Free Zone Qualifying Persons (0% QFZP).

Tax Computation Parameters

Net accounting profit adjusted for tax add-backs & exemptions.
Total gross receipts across all business activities.
UAE Corporate Tax Rules:
• Standard Rate: 0% on profit up to AED 375,000; 9% on excess.
• Small Business Relief: Taxable income treated as nil if gross revenue ≤ AED 3,000,000 (valid through tax periods ending 31 Dec 2026).
• Free Zone QFZP: 0% on Qualifying Income, provided de minimis test is satisfied.
Estimated Corporate Tax Due
AED 33,750
Taxable Net IncomeAED 750,000
0% Tax-Free BracketAED 375,000
Taxable Base @ 9%AED 375,000
Effective Tax Rate4.50%
Relief / Regime AppliedStandard 9%
Standard UAE Corporate Tax rate applied. First AED 375,000 is tax-free.
Need full penalty schedules and compliance dates? Read our UAE Corporate Tax Penalties & Fines Guide.

UAE Corporate Tax Compliance & FTA Regulations

1. How is UAE Corporate Tax calculated?
Corporate tax liability is calculated based on taxable income (accounting net profit prepared under IFRS, with specific tax adjustments). Taxable profit up to AED 375,000 is taxed at 0%. Any taxable profit exceeding AED 375,000 is taxed at the flat statutory rate of 9%.
2. Who qualifies for Small Business Relief (SBR) in 2026?
Under Ministerial Decision No. 73 of 2023, resident taxable persons whose revenue in the relevant tax period and all previous tax periods does not exceed AED 3,000,000 may elect for Small Business Relief. Once elected, taxable income is treated as nil, resulting in AED 0 tax payable. Note: Qualifying Free Zone Persons and members of multinational enterprise (MNE) groups with consolidated revenue exceeding AED 3.15 billion cannot elect for SBR.
3. Can Free Zone companies pay 0% corporate tax?
Yes. Under Cabinet Decision No. 139 of 2023, a Qualifying Free Zone Person (QFZP) benefits from a 0% tax rate on Qualifying Income (income from transactions with other Free Zone persons, or from designated Qualifying Activities such as manufacturing, logistics, fund management, and treasury services). To maintain QFZP status, non-qualifying revenue must satisfy the de minimis requirement: it must not exceed the lower of AED 5,000,000 or 5% of total revenue.
4. What are the deadlines for UAE Corporate Tax registration and return filing?
All taxable entities (including Free Zone companies and dormant entities) are legally required to obtain a Corporate Tax Registration Number (TRN) within deadlines set by FTA Decision No. 3 of 2024. Failure to register within the stipulated window incurs a mandatory AED 10,000 fine. Corporate tax returns must be filed and taxes paid within 9 months of the financial year-end (e.g., by 30 September 2025 for financial years ending 31 December 2024).
Need tax advisory or return filing? TruAccountants provides end-to-end Corporate Tax registration, IFRS financial statement preparation, QFZP compliance audits, and tax return filing. Schedule an expert tax consultation with Adil Khan or call +971 56 211 7278.