AED
Small Business Relief Not eligible
Revenue > AED 3,000,000
AED
9% Bracket (above AED 375,000)
At 0%
375,000.00
AED
At 9%
425,000.00
AED
CT Liability
38,250.00
AED
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.
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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