Corporate Tax Calculator
Standard Taxable Person — 9% on excess
This simplified estimate applies 0% to the first AED 375,000 of Taxable Income and 9% to the portion above AED 375,000. Actual Taxable Income must reflect the adjustments required by the Corporate Tax Law.
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Current UAE CT framework
| Ordinary 0% threshold: | AED 375,000 Taxable Income |
| Ordinary rate above threshold: | 9% |
| SBR revenue threshold: | AED 3,000,000 |
| Natural-person CT threshold: | AED 1,000,000 turnover |
| CT return deadline: | Within 9 months after Tax Period end |
| Late registration penalty: | AED 10,000 |
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Federal Corporate Tax rate structure
| Category | Tax base | Rate |
|---|---|---|
| Standard Taxable Person | Taxable Income up to AED 375,000 | 0% |
| Standard Taxable Person | Portion of Taxable Income above AED 375,000 | 9% |
| Qualifying Free Zone Person | Qualifying Income | 0% |
| Qualifying Free Zone Person | Taxable Income not meeting Qualifying Income definition | 9% |
| Domestic Minimum Top-Up Tax / Pillar Two | Separate regime for in-scope multinational groups | Separate top-up-tax framework |
Revenue, accounting profit and Taxable Income
Income generated by the business according to the applicable accounting and tax definitions. Revenue is used for certain thresholds such as Small Business Relief.
Net profit or loss reported under the applicable accounting standards before the Corporate Tax adjustments.
Accounting profit/loss after the adjustments required by the Corporate Tax Law. This is the principal amount used in the ordinary 0% / 9% rate calculation.
Standard Corporate Tax worked examples
| Taxable Income | First AED 375,000 at 0% | Excess at 9% | CT before credits |
|---|---|---|---|
| AED 300,000 | AED 300,000 | AED 0 | AED 0 |
| AED 375,000 | AED 375,000 | AED 0 | AED 0 |
| AED 500,000 | AED 375,000 | AED 125,000 | AED 11,250 |
| AED 1,000,000 | AED 375,000 | AED 625,000 | AED 56,250 |
| AED 2,000,000 | AED 375,000 | AED 1,625,000 | AED 146,250 |
The FTA itself gives the AED 1 million example: AED 375,000 at 0% and AED 625,000 at 9%, producing AED 56,250 before tax credits.
Small Business Relief (SBR)
SBR is a separate elective relief. It must not be coded as revenue ≤ AED 3 million = automatic 0% tax.
| Condition | Current treatment |
|---|---|
| Eligible person | Resident Person, subject to the statutory conditions. |
| Revenue condition | Revenue must be AED 3,000,000 or less in the current and all previous Tax Periods covered by the rules. |
| Election | The relief is elected for each Tax Period in which it is claimed. |
| Effect | The eligible person is treated as having not derived any Taxable Income for the relevant Tax Period. |
| Excluded | QFZPs and members of multinational groups with consolidated group revenue above AED 3.15 billion cannot elect SBR. |
Qualifying Free Zone Person (QFZP)
QFZP treatment is not an all-or-nothing "free-zone company = 0%" rule. The 0% rate applies to Qualifying Income, while Taxable Income that does not satisfy the Qualifying Income definition is generally subject to 9%.
| QFZP component | Rate / treatment |
|---|---|
| Qualifying Income | 0% |
| Non-qualifying Taxable Income | Generally 9% |
| General Free Zone status | Does not automatically establish QFZP status. |
| 2026 QFZP development | FTA Decision No. 6 of 2026 introduced additional procedures for compliance of certain QFZPs, including those carrying out qualifying distribution activities covered by the decision. |
Registration and filing obligations
| Obligation | Current rule |
|---|---|
| Corporate Tax registration | Taxable Persons must register with the FTA within the prescribed timeline and obtain a Corporate Tax Registration Number. |
| Natural person threshold | Natural persons conducting Business or Business Activity in the UAE are subject to CT registration when relevant turnover exceeds AED 1 million in a calendar year. |
| Domestic company branch | A UAE branch of a domestic juridical person is an extension of its parent/head office and is not separately registered for Corporate Tax. |
| Tax Return | Taxable Persons generally file and pay within 9 months of the end of the relevant Tax Period. |
| Late registration | AED 10,000 administrative penalty can apply where a Taxable Person fails to register within the prescribed timeframe. |
2026 Corporate Tax developments
| 2026 development | What it concerns |
|---|---|
| FTA Decision No. 6 of 2026 | Additional procedures for QFZP compliance. The FTA published the decision on 14 July 2026. |
| Domestic Minimum Top-Up Tax / Pillar Two | A separate framework applies to in-scope multinational groups. It should not be shown as an ordinary 0% / 9% Corporate Tax bracket for ordinary SMEs. |
| Filing deadline | The general rule remains filing and payment within nine months after the end of the Tax Period. |
Frequently Asked Questions
Official primary sources
This calculator is an educational estimator. A final UAE Corporate Tax liability depends on the taxpayer's legal status, Taxable Income adjustments, exemptions, reliefs, tax losses, QFZP status, tax credits and any other applicable provisions of the Corporate Tax Law and related decisions.