Corporate Tax Calculator
Estimate 9% UAE CT liability
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UAE corporate tax is 0% on taxable income up to AED 375,000 and 9% above that. Free zone entities may qualify for 0% if they meet qualifying income conditions.
The UAE Corporate Tax Calculator estimates your tax liability under the new 9% CT regime introduced in 2023, accounting for the 0% band, free zone status, and small business relief.
UAE Corporate Tax — the key rules
UAE introduced a 9% corporate tax (CT) effective June 2023. The first AED 375,000 of taxable income is taxed at 0%. Profits above AED 375,000 are taxed at 9%. Natural persons (individuals) conducting business are also subject to CT if annual turnover exceeds AED 1 million.
Free zone businesses and CT
Qualifying Free Zone Persons (QFZPs) can benefit from a 0% CT rate on 'qualifying income'. To qualify, the free zone entity must maintain adequate substance, derive qualifying income (e.g., transactions with other free zones or foreign entities), and comply with transfer pricing rules.
Small Business Relief
Businesses with revenue of AED 3 million or less can elect for Small Business Relief, treating taxable income as zero and simplifying their CT compliance significantly. This relief is available for tax periods ending on or before December 31, 2026.
Frequently asked questions
When did UAE corporate tax start?+
UAE Federal Corporate Tax applies to financial years beginning on or after June 1, 2023. For most businesses with a January 1 financial year start, the first CT period is January 1, 2024 – December 31, 2024.
Are dividends taxable under UAE CT?+
Dividends received by UAE businesses from domestic subsidiaries and certain foreign shareholdings may qualify as exempt income, avoiding double taxation on profit distributions.
Do expat employees pay corporate tax?+
No. Corporate tax is levied on business profits, not on individuals' employment income. Employees do not pay any income tax in the UAE.
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Corporate Tax Calculator
UAE Note
UAE corporate tax is 0% on taxable income up to AED 375,000 and 9% above that. Free zone entities may qualify for 0% if they meet qualifying income conditions.
Disclaimer: This result is an estimate for informational purposes only. Actual figures may vary based on individual circumstances, company policy, and applicable UAE law. Consult a qualified professional before making any financial or legal decisions.
Generated by UAE Tools Hub · uaetoolshub.com · 14 June 2026