{
 "name": "uaecorporatetaxcalculator.com Uae Corporate Tax Rates",
 "title": "Uae Corporate Tax Rates",
 "url": "https://uaecorporatetaxcalculator.com/datasets/uae-corporate-tax-rates/",
 "csv": "https://uaecorporatetaxcalculator.com/datasets/uae-corporate-tax-rates.csv",
 "markdown": "https://uaecorporatetaxcalculator.com/datasets/uae-corporate-tax-rates/index.md",
 "computed_at": "2026-09-26",
 "license": "https://uaecorporatetaxcalculator.com/terms",
 "headline": "The Uae Corporate Tax Rates carries 7 published figures read from 3 sources' own pages, from 0 to 9 percent, read 26 September 2026.",
 "quotes": [
  "The Uae Corporate Tax Rates carries 7 published figures read from 3 sources' own pages, from 0 to 9 percent, read 26 September 2026.",
  "3 of the 9 named sources read in full publish a figure; 6 publish none, read 26 September 2026.",
  "Uae Corporate Tax Rates, taxable person class non-resident without permanent establishment: median 0 percent across 1 source, read 26 September 2026.",
  "Uae Corporate Tax Rates, taxable person class resident taxable person: median 0 percent across 1 source, read 26 September 2026.",
  "Uae Corporate Tax Rates, taxable person class resident taxable person above threshold: median 9 percent across 1 source, read 26 September 2026.",
  "Uae Corporate Tax Rates, taxable person class qualifying free zone person: median 0 percent across 1 source, read 26 September 2026.",
  "Uae Corporate Tax Rates, taxable person class free zone non-qualifying income: median 9 percent across 1 source, read 26 September 2026.",
  "Uae Corporate Tax Rates, band 0% band: median 0 percent across 1 source, read 26 September 2026.",
  "Uae Corporate Tax Rates, band 9% band: median 9 percent across 1 source, read 26 September 2026.",
  "The median is unchanged since 25 September 2026 (was 0 percent across 7)."
 ],
 "citation": "\"uaecorporatetaxcalculator.com Uae Corporate Tax Rates\", updated 2026-09-26, https://uaecorporatetaxcalculator.com/datasets/uae-corporate-tax-rates/.",
 "changed_since": {
  "since": "2026-09-25",
  "previous_median": 0,
  "delta": 0,
  "direction": "unchanged",
  "sentence": "The median is unchanged since 25 September 2026 (was 0 percent across 7)."
 },
 "national": {
  "unit": "%",
  "n": 7,
  "median": 0,
  "min": 0,
  "max": 9,
  "p25": 0,
  "p75": 9,
  "mean": 3.8571,
  "units": {
   "%": 7
  },
  "published_sources": 3,
  "named_sources": 10,
  "read_sources": 9,
  "not_published": 6,
  "published_share": 0.333
 },
 "by_axis": {
  "taxable person class": {
   "non-resident without permanent establishment": {
    "%": {
     "n": 1,
     "median": 0,
     "min": 0,
     "max": 0,
     "p25": 0,
     "p75": 0,
     "mean": 0
    }
   },
   "resident taxable person": {
    "%": {
     "n": 1,
     "median": 0,
     "min": 0,
     "max": 0,
     "p25": 0,
     "p75": 0,
     "mean": 0
    }
   },
   "resident taxable person above threshold": {
    "%": {
     "n": 1,
     "median": 9,
     "min": 9,
     "max": 9,
     "p25": 9,
     "p75": 9,
     "mean": 9
    }
   },
   "qualifying free zone person": {
    "%": {
     "n": 1,
     "median": 0,
     "min": 0,
     "max": 0,
     "p25": 0,
     "p75": 0,
     "mean": 0
    }
   },
   "free zone non-qualifying income": {
    "%": {
     "n": 1,
     "median": 9,
     "min": 9,
     "max": 9,
     "p25": 9,
     "p75": 9,
     "mean": 9
    }
   }
  },
  "band": {
   "0% band": {
    "%": {
     "n": 1,
     "median": 0,
     "min": 0,
     "max": 0,
     "p25": 0,
     "p75": 0,
     "mean": 0
    }
   },
   "9% band": {
    "%": {
     "n": 1,
     "median": 9,
     "min": 9,
     "max": 9,
     "p25": 9,
     "p75": 9,
     "mean": 9
    }
   }
  }
 },
 "rows": [
  {
   "source": "Ministry of Finance - Corporate Tax",
   "url": "https://mof.gov.ae/en/public-finance/tax/corporate-tax/",
   "figure": "0%",
   "value": 0,
   "unit": "%",
   "vat": null,
   "axis": {
    "taxable person class": "non-resident without permanent establishment"
   },
   "retrieved_at": "2026-09-25",
   "quote": "Non-resident persons that do not have a Permanent Establishment in the UAE or that earn UAE sourced income that is not related to their Permanent Establishment may be subject to Withholding Tax (at the rate of 0%).",
   "source_class": "primary-government",
   "text_sha256": "88834bed867c5b55f591f39e44c303da47eb2781de5832d8afdea08e0bd30031"
  },
  {
   "source": "Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses (UAE Legislation portal)",
   "url": "https://uaelegislation.gov.ae/en/legislations/1582",
   "figure": "0%",
   "value": 0,
   "unit": "%",
   "vat": null,
   "axis": {
    "taxable person class": "resident taxable person"
   },
   "retrieved_at": "2026-09-19",
   "quote": "Corporate Tax shall be imposed on the Taxable Income at the following rates: 0% (zero percent) on the portion of the Taxable Income not exceeding the amount specified by virtue of a resolution to be issued by the Cabinet at the suggestion of the Minister.",
   "source_class": "primary-government",
   "text_sha256": "6fb9eaf4821620b572dce45454ba5c232cac73abc46f542f67ce8db5a4ad66e5"
  },
  {
   "source": "Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses (UAE Legislation portal)",
   "url": "https://uaelegislation.gov.ae/en/legislations/1582",
   "figure": "9%",
   "value": 9,
   "unit": "%",
   "vat": null,
   "axis": {
    "taxable person class": "resident taxable person above threshold"
   },
   "retrieved_at": "2026-09-19",
   "quote": "9% (nine percent) on Taxable Income that exceeds the amount specified by virtue of a resolution to be resolution issued by the Cabinet at the suggestion of the Minister.",
   "source_class": "primary-government",
   "text_sha256": "6fb9eaf4821620b572dce45454ba5c232cac73abc46f542f67ce8db5a4ad66e5"
  },
  {
   "source": "Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses (UAE Legislation portal)",
   "url": "https://uaelegislation.gov.ae/en/legislations/1582",
   "figure": "0%",
   "value": 0,
   "unit": "%",
   "vat": null,
   "axis": {
    "taxable person class": "qualifying free zone person"
   },
   "retrieved_at": "2026-09-19",
   "quote": "Corporate Tax shall be imposed on a Qualifying Free Zone Person at the following rates: 0% (zero percent) on Qualifying Income.",
   "source_class": "primary-government",
   "text_sha256": "6fb9eaf4821620b572dce45454ba5c232cac73abc46f542f67ce8db5a4ad66e5"
  },
  {
   "source": "Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses (UAE Legislation portal)",
   "url": "https://uaelegislation.gov.ae/en/legislations/1582",
   "figure": "9%",
   "value": 9,
   "unit": "%",
   "vat": null,
   "axis": {
    "taxable person class": "free zone non-qualifying income"
   },
   "retrieved_at": "2026-09-19",
   "quote": "9% (nine percent) on Taxable Income that is not Qualifying Income under Article 18 of this Decree-Law and any resolution issued by the Cabinet at the suggestion of the Minister in respect thereof.",
   "source_class": "primary-government",
   "text_sha256": "6fb9eaf4821620b572dce45454ba5c232cac73abc46f542f67ce8db5a4ad66e5"
  },
  {
   "source": "Cabinet Resolution Concerning the Determination of the Amount of Annual Income Subject to Corporate Tax",
   "url": "https://uaelegislation.gov.ae/en/legislations/1614",
   "figure": "0%",
   "value": 0,
   "unit": "%",
   "vat": null,
   "axis": {
    "band": "0% band"
   },
   "retrieved_at": "2026-09-19",
   "quote": "Article (2) Taxable Income Subject to the Corporate Tax at the Rate of (0%) Zero per Cent",
   "source_class": "primary-government",
   "text_sha256": "8e3565767cb7a005615ff0275fe7c4b1630fe55d2711da0b7b7319c8b8ab175a"
  },
  {
   "source": "Cabinet Resolution Concerning the Determination of the Amount of Annual Income Subject to Corporate Tax",
   "url": "https://uaelegislation.gov.ae/en/legislations/1614",
   "figure": "9%",
   "value": 9,
   "unit": "%",
   "vat": null,
   "axis": {
    "band": "9% band"
   },
   "retrieved_at": "2026-09-19",
   "quote": "Article (3) Income Subject to the Corporate Tax at the Rate of (9%) Nine per Cent",
   "source_class": "primary-government",
   "text_sha256": "8e3565767cb7a005615ff0275fe7c4b1630fe55d2711da0b7b7319c8b8ab175a"
  }
 ],
 "not_published": [
  {
   "source": "Ministry of Finance - Corporate Tax in the UAE",
   "url": "https://mof.gov.ae/en/public-finance/tax/corporate-tax-in-the-uae/",
   "retrieved_at": "2026-09-19",
   "reason": "every candidate on the page was refused"
  },
  {
   "source": "Ministry of Finance confirms the applicable taxable income threshold for Corporate Tax",
   "url": "https://mof.gov.ae/en/news/ministry-of-finance-confirms-applicable-taxable-income-threshold-for-corporate-tax-abu-dhabi-uae/",
   "retrieved_at": "2026-09-19",
   "reason": "every candidate on the page was refused"
  },
  {
   "source": "Ministry of Finance announces the introduction of a Corporate Tax in the UAE",
   "url": "https://mof.gov.ae/en/news/the-ministry-of-finance-announces-the-introduction-of-a-corporate-tax-in-the-uae/",
   "retrieved_at": "2026-09-19",
   "reason": "every candidate on the page was refused"
  },
  {
   "source": "Ministry of Finance - Top-up Tax",
   "url": "https://mof.gov.ae/en/public-finance/tax/top-up-tax/",
   "retrieved_at": "2026-09-19",
   "reason": "every candidate on the page was refused"
  },
  {
   "source": "Cabinet Resolution Imposing a Top-up Tax on Multinational Enterprises (Cabinet Decision No. 142 of 2024)",
   "url": "https://uaelegislation.gov.ae/en/legislations/2804",
   "retrieved_at": "2026-09-19",
   "reason": "read in full and no accepted figure on the page"
  },
  {
   "source": "The Official Portal of the UAE Government - Corporate tax",
   "url": "https://u.ae/en/information-and-services/finance-and-investment/taxation/corporate-tax",
   "retrieved_at": "2026-09-12",
   "reason": "every candidate on the page was refused"
  }
 ],
 "sources": [
  {
   "url": "https://uaelegislation.gov.ae/en/legislations/1582",
   "label": "Federal Decree-Law No. (47) of 2022 on the Taxation of Corporations and Businesses (UAE Legislation portal)",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://uaelegislation.gov.ae/en/legislations/1614",
   "label": "Cabinet Resolution Concerning the Determination of the Amount of Annual Income Subject to Corporate Tax",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://mof.gov.ae/en/public-finance/tax/corporate-tax/",
   "label": "Ministry of Finance - Corporate Tax",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://mof.gov.ae/en/public-finance/tax/corporate-tax-in-the-uae/",
   "label": "Ministry of Finance - Corporate Tax in the UAE",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://mof.gov.ae/en/news/ministry-of-finance-confirms-applicable-taxable-income-threshold-for-corporate-tax-abu-dhabi-uae/",
   "label": "Ministry of Finance confirms the applicable taxable income threshold for Corporate Tax",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://mof.gov.ae/en/news/the-ministry-of-finance-announces-the-introduction-of-a-corporate-tax-in-the-uae/",
   "label": "Ministry of Finance announces the introduction of a Corporate Tax in the UAE",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://mof.gov.ae/en/public-finance/tax/top-up-tax/",
   "label": "Ministry of Finance - Top-up Tax",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://uaelegislation.gov.ae/en/legislations/2804",
   "label": "Cabinet Resolution Imposing a Top-up Tax on Multinational Enterprises (Cabinet Decision No. 142 of 2024)",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://u.ae/en/information-and-services/finance-and-investment/taxation/corporate-tax",
   "label": "The Official Portal of the UAE Government - Corporate tax",
   "license": "the publisher's own terms; quoted for reporting and comment"
  },
  {
   "url": "https://mof.gov.ae/en/financial-legislation/",
   "label": "mof.gov.ae",
   "license": "the publisher's own terms; quoted for reporting and comment"
  }
 ],
 "methodology": "Every row is a verbatim sentence read from the named source's own page through the estate's fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 3 of the 9 named sources that could be read published a usable figure; 6 published none and are recorded as not published, never filled in; 1 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in % (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 24 candidate sentence(s) were refused by a reviewer with the reason recorded. Derivation as chartered: one row per taxable-person class per band - the 0% band, the 9% band, the 15% domestic minimum top-up tax and the 0% withholding rate - each quoted verbatim from the instrument that sets it with its article number and effective date, so the calculator can price the SAME profit under every band and every relief at once and show which article produced each line; and the standing history of the threshold and the bands, because a group crossing EUR 750 million or a business crossing AED 375,000 pays a different number in a different tax period, which makes 'changed-since' the product",
 "embed": "<figure style=\"margin:0;padding:16px;border:1px solid #d9d9d9;border-radius:8px;background:#ffffff;color:#111111;font-family:system-ui,sans-serif;max-width:480px\"><p style=\"margin:0 0 8px;font-size:28px;font-weight:700;color:#111111;background:#ffffff\">0 to 9 percent</p><p style=\"margin:0 0 8px;font-size:14px;color:#111111;background:#ffffff\">7 published figures, Uae Corporate Tax Rates, across 3 sources, read 26 September 2026</p><figcaption style=\"font-size:12px;color:#444444;background:#ffffff\"><a href=\"https://uaecorporatetaxcalculator.com/datasets/uae-corporate-tax-rates/#median\" style=\"color:#1a4fd6;background:#ffffff\">Source: uaecorporatetaxcalculator.com Uae Corporate Tax Rates</a></figcaption></figure>"
}
