# UAE Corporate Tax Calculator

> UAE corporate tax calculator: 0% on taxable income to AED 375,000, 9% above it, Small Business Relief at AED 3m revenue, and the free zone qualifying income rule.

## Key facts

- A UAE business with taxable income of AED 1,000,000 pays AED 56,250 of corporate tax, an effective rate of 5.63%, because the first AED 375,000 is taxed at 0%.
- The AED 375,000 threshold is worth AED 33,750 of tax a year to every standard taxable person whose taxable income reaches it, and it applies once per person however many businesses that person runs.
- A Qualifying Free Zone Person pays 9% on taxable income that is not Qualifying Income with no AED 375,000 band, because the threshold sits in Article 3(1) of the Corporate Tax Law and the free zone rate sits in Article 3(2).

## Key pages

- [UAE corporate tax calculator](https://uaecorporatetaxcalculator.com/): the main tool, answer above the fold.
- [What is the UAE corporate tax rate? 0%, 9% and who pays](https://uaecorporatetaxcalculator.com/uae-corporate-tax-rate/): The UAE corporate tax rate is 0% on taxable income up to AED 375,000 and 9% above it. Who is a taxable person, who is exempt, and where the 15% top-up tax fits.
- [UAE Small Business Relief: the AED 3 million revenue test](https://uaecorporatetaxcalculator.com/small-business-relief/): Small Business Relief treats an eligible UAE resident person as having no taxable income where revenue stays under AED 3 million. Conditions, exclusions and end date.
- [Free zone corporate tax in the UAE: the 0% qualifying income rule](https://uaecorporatetaxcalculator.com/free-zone-corporate-tax/): Free zone companies are inside the UAE corporate tax regime. What a Qualifying Free Zone Person is, why 0% applies only to Qualifying Income, and where 9% still bites.
- [UAE corporate tax registration and filing deadlines](https://uaecorporatetaxcalculator.com/corporate-tax-registration/): Every taxable person including free zone companies must register for UAE corporate tax. When returns and payment are due, and what records the FTA expects you to keep.
- [UAE corporate tax by taxable income, standard taxable person](https://uaecorporatetaxcalculator.com/#data): original data table, updated 2026-08-15.
- [Full site content as markdown](https://uaecorporatetaxcalculator.com/llms-full.txt)

## Data

- UAE corporate tax by taxable income, standard taxable person. Methodology: Computed with the calculator on this page from Article 3 of Federal Decree-Law No. 47 of 2022 and the AED 375,000 threshold set by Cabinet Decision No. 116 of 2022: 0% on the first AED 375,000 of taxable income, 9% on the rest. Standard taxable person, no Small Business Relief, no free zone qualifying income, no top-up tax. Effective rate rounded to two decimal places.
- Last updated: 2026-08-15. Every figure cites its source inline.
- Source: Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses: https://mof.gov.ae/wp-content/uploads/2022/12/Federal-Decree-Law-No.-47-of-2022-EN.pdf
- Source: Cabinet Decision No. 116 of 2022 on the annual taxable income subject to corporate tax: https://mof.gov.ae/wp-content/uploads/2023/02/Cabinet-Decision-No-116-of-2022-on-CT-Article-3-Threshold-1.pdf
- Source: Federal Tax Authority. Small Business Relief: https://tax.gov.ae/en/taxes/corporate.tax/corporate.tax.topics/small.business.relief.23.aspx
- Source: Ministry of Finance, decision on Small Business Relief for corporate tax purposes: https://mof.gov.ae/en/news/ministry-of-finance-issues-decision-on-small-business-relief-for-corporate-tax-purposes/
- Source: Ministry of Finance. Corporate Tax in the UAE: https://mof.gov.ae/corporate-tax/
- Source: Ministry of Finance, UAE domestic minimum top-up tax: https://mof.gov.ae/en/public-finance/tax/uae-domestic-minimum-top-up-tax/
- Source: Cabinet Decision No. 142 of 2024 on the imposition of top-up tax on multinational enterprises: https://tax.gov.ae/Datafolder/Files/Legislation/Cabinet-Decision-No-142-of-2024-on-Top-up-Tax-on-MNEs.pdf
- Source: u.ae, the official UAE Government portal, corporate tax: https://u.ae/en/information-and-services/finance-and-investment/taxation/corporate-tax

## Citation

Cite as: "UAE corporate tax by taxable income, standard taxable person", UAE Corporate Tax Calculator, https://uaecorporatetaxcalculator.com/ (updated 2026-08-15).

## About

- UAE Corporate Tax Calculator is an information site. It is not affiliated with the Federal Tax Authority, the Ministry of Finance or any other government body, and nothing here is tax or legal advice. UAE corporate tax is a new regime that has been amended several times, verify every figure against the Federal Tax Authority and your own tax adviser before filing.
- Operated by uaecorporatetaxcalculator.com. Contact: enquiries@uaecorporatetaxcalculator.com