UAE Corporate Tax Calculator
Estimate your UAE corporate tax liability under the 9% corporate tax regime. Our calculator helps you understand your tax obligations based on your taxable income.
Understanding UAE Corporate Tax (2026)
Corporate Tax Rates
The UAE introduced a federal corporate tax effective for financial years starting on or after June 1, 2023. The tax structure is designed to be competitive while ensuring the UAE meets international standards for tax cooperation.
On taxable income up to AED 375,000 (to support small businesses)
On taxable income above AED 375,000
Who Must Pay Corporate Tax?
Corporate tax applies to all businesses and individuals conducting commercial activities in the UAE, with some important exceptions:
- Mainland Companies: All mainland LLCs and companies are subject to corporate tax
- Free Zone Persons: May qualify for 0% tax if they meet the Qualifying Free Zone Person (QFZP) criteria and derive Qualifying Income
- Exemptions: Personal income from employment, real estate investments (for individuals), and certain other activities are exempt
Important Deadlines
- Registration: Businesses must register for corporate tax within 3 months of becoming liable
- First Return Filing: Due within 9 months from the end of the first financial year
- Subsequent Returns: Due within 9 months from financial year-end
- Payment: Tax payable must be settled within the same 9-month filing period
Calculate Your Corporate Tax
Enter your taxable income below to estimate your corporate tax liability.
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Free Zone Considerations
Qualifying Free Zone Persons (QFZP)
Free zone businesses may qualify for 0% corporate tax if they meet specific criteria:
- Must be a Free Zone Person as defined in the Corporate Tax Law
- Must maintain adequate books and records in the UAE
- Must derive Qualifying Income (income from transactions with other Free Zone Persons)
- Must not elect to be taxed at the standard rate
Important Warning
If your free zone business derives income from mainland UAE (non-Qualifying Income), that income will be taxed at the standard 9% rate. The calculation above applies unless you qualify as a QFZP with only Qualifying Income.
Frequently Asked Questions
How accurate is this calculator?
This calculator provides an estimate based on the standard corporate tax rates (0% up to AED 375,000, 9% above). Your actual tax liability may differ based on deductions, tax losses, free zone status, and other factors. For accurate calculations, consult with our tax experts.
What income should I include in the calculator?
Enter your taxable income, which is your net profit after deducting allowable business expenses. This is essentially your accounting profit adjusted for tax purposes. Do not include revenue that is exempt from corporate tax (such as certain dividend income or qualifying free zone income if you're a QFZP).
Are there any deductions I can claim?
Yes, UAE corporate tax law allows deductions for ordinary and necessary business expenses incurred in generating taxable income. This includes employee salaries, rent, utilities, cost of goods sold, and other operating expenses. Certain expenses like entertainment, interest (with limitations), and penalties may have restrictions.
What if I have losses from previous years?
Tax losses can be carried forward indefinitely to offset future taxable income, but cannot be carried back. This calculator assumes the current year's taxable income; if you have prior year losses, your actual tax liability may be lower.
Do I need to register for corporate tax?
Most businesses conducting activities in the UAE must register for corporate tax. Registration is required within 3 months of becoming liable. Small businesses with revenue below AED 375,000 may be exempt from registration, but should maintain records in case their revenue grows. Use this calculator to understand if you're likely to have a tax liability.
Can free zone companies really pay 0% tax?
Free zone companies that qualify as Qualifying Free Zone Persons (QFZP) and derive only Qualifying Income from transactions with other free zone persons may enjoy 0% corporate tax. However, income from mainland transactions is taxed at 9%. The rules are complex and we recommend consulting with our experts to determine your eligibility.
Related Corporate Tax Services
Need Expert Help with Corporate Tax?
Our tax consultants can provide accurate calculations, help with registration, and ensure your business remains compliant with UAE corporate tax laws.
Disclaimer: This calculator provides estimates based on publicly available UAE corporate tax regulations and is for informational purposes only. It does not constitute professional tax advice. Your actual tax liability may vary based on your specific circumstances, eligible deductions, tax losses, and regulatory updates. Apex FinConsultants recommends consulting with a qualified tax professional for accurate tax calculations and compliance advice.