Calculate your UAE CT bill at 9% on taxable income above AED 375,000 — with Small Business Relief eligibility check.
Taxable income = accounting profit adjusted for CT rules. Not the same as revenue.
Estimate only. Confirm your CT position with a licensed UAE tax advisor. Small Business Relief and other reliefs may apply.
UAE corporate tax applies to financial years starting on or after 1 June 2023. The rate structure is:
If your business's total revenue from all sources does not exceed AED 3,000,000 in the tax period, you can elect for Small Business Relief — paying zero corporate tax regardless of your profit level.
Revenue for SBR purposes means all income including sales, rental income, interest, dividends, and gains — not just trading turnover. The AED 3M threshold applies to periods ending on or before 31 December 2026.
Taxable income is not your revenue (turnover). It is your accounting profit (net profit from your financial statements) adjusted for UAE CT rules:
Taxable income adjustments, SBR eligibility, and CT return generation — all from your accounting records.
Use the interactive calculator above to see how the 9% federal corporate tax applies to your business. The tool accounts for the AED 375,000 zero-tax threshold and Small Business Relief eligibility — helping you plan tax allocations accurately before filing.
The first AED 375,000 of taxable income is taxed at 0%. Only the amount above this threshold is taxed at 9%. A business with AED 800,000 taxable income pays 9% on AED 425,000 = AED 38,250.
Businesses with total revenue below AED 3,000,000 can elect for SBR, treating all taxable income as zero-rated. Must be elected on your CT return.
Add back fines, penalties, non-deductible entertainment, and certain interest — these permanent differences increase taxable income above your accounting profit.
Qualifying Free Zone Persons pay 0% on qualifying income (no threshold cap). Non-qualifying income is taxed at 9% on amounts above AED 375,000.
UAE CT is 0% on the first AED 375,000 of taxable income and 9% on taxable income above AED 375,000. Qualifying Free Zone Persons pay 0% on qualifying income and 9% on non-qualifying income.
Small Business Relief lets businesses with total revenue ≤ AED 3 million elect for 0% CT for the period. It is available for periods ending on or before 31 December 2026. QFZPs and members of large MNE groups (EUR 750M global revenue) are excluded. You must still file a CT return to make the SBR election.
UAE CT is on taxable income — not on revenue. Taxable income is broadly your accounting profit (net profit after expenses) adjusted for CT-specific rules such as non-deductible expenses and exempt income. The 9% rate only applies to taxable income above AED 375,000.
UAE CT must be paid within 9 months of the end of the financial year. For a December financial year end, CT is due by 30 September of the following year. Late payment incurs a penalty of 14% per annum on the unpaid amount.
Free zone companies may qualify as Qualifying Free Zone Persons (QFZPs) and pay 0% on qualifying income. Companies that do not meet QFZP conditions pay CT at the standard 0%/9% rates — the same as mainland businesses. Free zone location alone does not provide a CT exemption.
CT registration deadlines were issued on a staggered basis by the FTA based on entity type and licence issue date. The late registration penalty is AED 10,000. If you have not yet registered, do so immediately through the EmaraTax portal at emaratax.gov.ae.
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