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Small Business Relief (Revenue ≤ AED 3M)
AED 0
Eligible to elect Small Business Relief (SBR) under Ministerial Decision No. 73 of 2023, resulting in AED 0 corporate tax liability for revenue up to AED 3,000,000.
Effective Tax Rate: 0% (Small Business Relief)
UAE Corporate Tax Bands
| Up to AED 375,000: | 0% Tax Rate |
| Above AED 375,000: | 9% Tax Rate |
| Small Business Relief: | 0% if Revenue ≤ AED 3M |
| Freezone QFZP: | 0% on Qualifying Income |
Frequently Asked Questions (Corporate Tax)
Under UAE Federal Decree-Law No. 47 of 2022, Corporate Tax is levied at 0% on net taxable profit up to AED 375,000, and 9% on net taxable profit exceeding AED 375,000.
Small Business Relief (SBR) under Ministerial Decision No. 73 of 2023 allows resident taxable businesses with annual revenue of AED 3,000,000 or less to elect to be treated as having no taxable income, paying 0% corporate tax.
Free Zone companies that qualify as a 'Qualifying Free Zone Person' (QFZP) pay 0% Corporate Tax on Qualifying Income derived from transactions with non-mainland businesses or qualifying free zone activities.
FTA VerifiedOfficial Tax Source
• UAE Federal Tax Authority Corporate Tax Portal: tax.gov.ae/corporate-tax