Corporate Tax calculator
Type in your profit and revenue and see the tax, the bands and whether Small Business Relief helps — with the method shown so you can check it rather than trust it.
How the calculation works
UAE Corporate Tax starts from accounting profit and adjusts to taxable income, then applies two rates: 0% on the first AED 375,000 of taxable income and 9% on everything above it.
Taxable income = accounting profit + non-deductible expenses − exempt income − losses usedLoss offset is capped at 75% of taxable income before lossesTax = 9% × (taxable income − 375,000), floored at zero
Where Small Business Relief is elected and revenue does not exceed AED 3 million, the business is treated as having no taxable income for the period — but still registers and still files. The relief is available for tax periods ending on or before 31 December 2026, and losses arising in a period where it is claimed cannot be carried forward.
Whether your owner salary is deductible at the amount paid, whether your free zone entity qualifies for the 0% rate on qualifying income, whether interest is restricted, and whether your related-party charges are at arm's length. Each of those can move the answer more than the arithmetic does.
Reviewed 18 August 2026 by Ahmed Nabil Selim. UAE tax rates, thresholds and deadlines change — confirm the position for your period before relying on it.
UAE Corporate Tax Calculator — frequently asked questions
0% on the first AED 375,000 of taxable income and 9% on the excess. So a business with AED 800,000 of taxable income pays 9% on AED 425,000 — about AED 38,250 — an effective rate of roughly 4.8%. Taxable income is not the same as accounting profit: it is adjusted for non-deductible expenses, exempt income and available losses before the rates apply.
It means you are treated as having no taxable income for that period, so no Corporate Tax arises — provided revenue does not exceed AED 3 million and you elect the relief in your return. It does not remove the obligation to register or to file. The trade-off is that tax losses arising in a period where the relief is claimed cannot be carried forward, which matters if you are investing ahead of revenue.
Tax loss relief is capped at 75% of the taxable income of the period before the offset, with the unused balance carried forward subject to conditions including continuity of ownership. So a business with AED 1,000,000 of adjusted profit and AED 1,000,000 of losses can offset AED 750,000, leaving AED 250,000 of taxable income and the remaining losses carried forward.
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