UAE Corporate Tax Calculator
Estimate UAE Corporate Tax with the AED 375,000 threshold, 9% standard rate, Small Business Relief, Free Zone de minimis checks, tax-loss utilisation, foreign tax credits, filing deadline, and a DMTT planning indicator.
Last Updated: May 2026
UAE Corporate Tax
Model standard CT, Small Business Relief, Free Zone status, and DMTT exposure
Estimate UAE Corporate Tax from accounting profit, tax adjustments, loss utilisation, Free Zone de minimis status, Small Business Relief eligibility, foreign tax credits, and a high-level domestic top-up tax indicator.
Current Rule Snapshot
Standard UAE Corporate Tax is 9% above AED 375,000. Small Business Relief uses a AED 3,000,000 revenue test through Tax periods ending on or before 31 December 2026.
Entity and Period
Use only for rough DMTT planning. Full UAE DMTT is not a simple one-line calculation.
Profit and Tax Adjustments
Modelled with a 75% utilisation cap.
Free Zone Detail
Used for the lower of 5% of revenue or AED 5m de minimis test.
UAE Corporate Tax estimate only
This calculator is an educational planning tool. It does not validate Free Zone substance, transfer pricing, ownership continuity, exempt-person status, exact DMTT computations, or EmaraTax filing positions. Use official MoF and FTA guidance and professional advice for actual filings.
Reviewed For Methodology, Labels, And Sources
Every CalculatorWallah calculator is published with visible update labeling, linked source references, and review of formula clarity on trust-sensitive topics. Use results as planning support, then verify institution-, policy-, or jurisdiction-specific rules where they apply.
Reviewed by Iliyas Khan, Chief Operating Officer. Page updated May 2026. Tax, sales tax, insurance, and health calculators are reviewed when rules, rates, eligibility assumptions, healthcare standards, or source references change. Topic ownership: Tax calculators, Sales tax calculators, Insurance calculators, Health calculators.
Tax credentialed review: Named internal reviewer: Iliyas Khan, Chief Operating Officer. External credentialed professional review is still required before this page is treated as professional advice.
Internal tax and sales-tax methodology reviewer. Review scope: calculator assumptions, labels, source context, workflow clarity, and compliance-sensitive disclaimers.
Relevant review context: CalculatorWallah tax and sales-tax calculator workflow owner; Source-first review of IRS, state revenue, rate, and filing-sensitive references; Compliance-sensitive labels, assumptions, and user-facing disclaimer review.
Required professional credentials: CPA, Enrolled Agent, licensed tax professional. Scope: tax formulas, jurisdiction assumptions, withholding language, filing-sensitive examples, and compliance caveats.
This page is educational planning support. A named CPA, EA, or licensed tax professional should review the page before it is positioned as tax advice or used for filing decisions.
Source expectation: Review should cite current IRS, state revenue department, payroll-tax, or official tax authority sources where applicable.
How to Use This Calculator
Start with the entity profile and tax period end date. Those two inputs determine the basic regime view, the Small Business Relief window, and the filing deadline estimate.
Then build taxable income from accounting profit and adjustments. If the entity is a Free Zone person, enter qualifying and non-qualifying income separately so the calculator can test the de minimis limit.
Step 1: Choose entity profile
Select standard taxable person, Qualifying Free Zone Person, non-qualifying Free Zone person, or exempt person estimate.
Step 2: Enter period and revenue
Use the tax period end date and revenue because Small Business Relief and filing deadlines depend on those values.
Step 3: Build taxable income
Enter accounting profit before tax, exempt income, non-deductible expenses, deductible adjustments, losses, and credits.
Step 4: Add Free Zone data
For QFZP planning, add qualifying income, non-qualifying income, and non-qualifying revenue for the de minimis test.
Step 5: Review warnings
Check Small Business Relief, Free Zone, tax-loss, credit, and DMTT warnings before relying on the estimate.
How UAE Corporate Tax Is Estimated
UAE Corporate Tax generally starts from accounting profit before tax, then adjusts for exempt income, disallowed expenses, deductible adjustments, and available tax losses. The standard CT rate is 0% up to AED 375,000 and 9% above that threshold.
| Tax base | Treatment |
|---|---|
| Standard taxable income up to AED 375,000 | 0% |
| Standard taxable income above AED 375,000 | 9% |
| QFZP qualifying income | 0% when conditions are preserved |
| QFZP non-qualifying income | 9% in QFZP mode |
| DMTT planning flag | 15% minimum-rate indicator for in-scope MNE groups |
The calculator separately tests Small Business Relief and Qualifying Free Zone Person status because those regimes can change the result more than the headline 9% rate.
UAE Corporate Tax, Free Zones, Small Business Relief, and DMTT
What Makes This UAE CT Calculator Different
Many UAE Corporate Tax calculators only multiply profit above AED 375,000 by 9%. This tool also models Small Business Relief, tax-loss utilisation, foreign tax credits, the Free Zone de minimis test, filing deadline, and a high-level DMTT indicator for large MNE groups.
It uses official UAE Ministry of Finance and Federal Tax Authority guidance reviewed in May 2026.
Small Business Relief
Small Business Relief can treat taxable income as zero, but only when the relevant conditions are met and the election is made. The calculator checks the revenue threshold, prior-period breach flag, period end date, entity type, and MNE scope flag.
| Item | Treatment |
|---|---|
| Revenue threshold | AED 3,000,000 |
| Period limit | Tax periods ending on or before 31 December 2026 |
| Who cannot use it | Qualifying Free Zone Persons and in-scope MNE groups |
| Election result | Taxable income is treated as zero for the elected period |
| Tax-loss impact | Loss utilisation is not modelled in the relief period |
Free Zone Mode
A Free Zone company is not automatically outside UAE Corporate Tax. The 0% rate is modelled only when the entity is treated as a Qualifying Free Zone Person and the de minimis test is preserved.
| Check | Calculator treatment |
|---|---|
| Adequate substance | The calculator asks for a conditions-met flag but does not audit substance. |
| Qualifying income | Modelled at 0% only when QFZP conditions and de minimis are preserved. |
| Non-qualifying income | Modelled at 9% in QFZP mode. |
| De minimis test | Lower of 5% of total revenue or AED 5,000,000 |
| Failure signal | The page switches to standard treatment and shows a five-year warning. |
DMTT Screening
The Domestic Minimum Top-up Tax applies to UAE constituent entities in MNE groups that meet the EUR 750 million global revenue scope test. This page only gives a simple planning indicator against a 15% minimum-rate target; it does not replace a full GloBE computation.
Common UAE Corporate Tax Mistakes
| Mistake | Why it matters | Better approach |
|---|---|---|
| Using accounting profit as final taxable income | UAE CT starts from accounting income, then applies tax adjustments. | Enter exempt income, non-deductible expenses, deductible adjustments, and losses. |
| Assuming every Free Zone company pays 0% | Free Zone persons are within UAE CT scope and 0% depends on QFZP conditions. | Use the QFZP fields and de minimis test before treating income as 0%. |
| Forgetting the AED 3m SBR revenue history test | Small Business Relief can fail if revenue exceeded AED 3m in a relevant or previous period. | Set the prior-period threshold flag accurately. |
| Applying the AED 375k threshold to QFZP non-qualifying income | The QFZP non-qualifying income path is modelled at 9%. | Use standard mode only when the Free Zone 0% regime is not preserved. |
| Treating DMTT as normal CT | DMTT is a Pillar Two calculation for large MNE groups and is not a simple CT rate. | Use the DMTT result as a screening indicator only. |
Related UAE Tax and Finance Checks
Corporate Tax planning often sits beside VAT, payroll, and UAE-specific financial decisions. For indirect tax, use the VAT Calculator. For UAE employment payout modelling, use the UAE Gratuity and Final Settlement Calculator.
Keep the research moving with VAT Calculator, UAE Gratuity and Final Settlement Calculator, Payroll Calculator, and Currency Converter.
Frequently Asked Questions
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- 1.UAE Ministry of Finance - Corporate Tax in the UAE(Accessed May 2026)
- 2.UAE Ministry of Finance - Corporate Tax taxable income threshold(Accessed May 2026)
- 3.UAE Ministry of Finance - Small Business Relief decision(Accessed May 2026)
- 4.UAE Ministry of Finance - Free Zone Corporate Tax decisions(Accessed May 2026)
- 5.UAE Ministry of Finance - Top-up Tax(Accessed May 2026)
- 6.Federal Tax Authority - Corporate Tax guides and references(Accessed May 2026)