UAE Corporate Tax Calculator
Estimate your Corporate Tax liability under Federal Decree-Law No. 47 of 2022. Covers mainland, free zone (QFZP), and Small Business Relief scenarios.
UAE Corporate Tax — Key Facts
The UAE Corporate Tax took effect for financial years starting on or after 1 June 2023 under Federal Decree-Law No. 47 of 2022. The rate structure is:
- 0% on taxable income up to AED 375,000
- 9% on taxable income exceeding AED 375,000
- 0% on qualifying income of Free Zone Persons meeting QFZP conditions
Small Business Relief: Businesses with revenue of AED 3,000,000 or less can elect SBR, treating their taxable income as zero for the relevant tax period. This relief is available for tax periods starting before 1 January 2027.
Free Zone (QFZP) de minimis test: Under Ministerial Decision No. 229 of 2025 (which supersedes Ministerial Decision No. 265 of 2023), a Qualifying Free Zone Person must keep non-qualifying revenue within the lower of 5% of total revenue or AED 5,000,000. Breaching the threshold forfeits QFZP status for the period and triggers the full 9% rate on all taxable income.
Disclaimer: This calculator provides estimates only. Actual CT liability depends on adjustments, exemptions, and elections under the CT law. Consult a licensed tax advisor for filing purposes.
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