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FTA Law No. 47 of 2022 Compliant

UAE Corporate Tax Calculator

Estimate your corporate tax liability under the UAE Federal Tax Authority (FTA) regime. Evaluate eligibility for Small Business Relief (SBR) (revenue up to 3,000,000 AED) and Qualifying Free Zone Person 0% rates.

AED

Under Article 21, revenue up to 3,000,000 AED qualifies for Small Business Relief (0% Tax).

AED

The first 375,000 AED of Net Profit is legally exempt from Corporate Tax (0% Tier).

Check this if your company is established in a UAE Free Zone and satisfies economic substance & qualifying revenue criteria.

UAE Corporate Tax Framework

  • Small Business Relief: UAE resident entities with revenue ≤ AED 3,000,000 can elect for SBR to pay 0% tax for tax periods starting on or after June 1, 2023 through 2026.
  • Standard 9% Rate: If taxable profit exceeds AED 375,000, 9% is applied exclusively to the portion above AED 375,000.
  • Free Zone Qualifying Persons: Taxed at 0% on Qualifying Income, and 9% on Non-Qualifying Income (subject to de minimis requirements).
FTA Regulatory Guide

Understanding UAE Corporate Tax (Federal Decree-Law No. 47)

Essential compliance rules, tax brackets, Small Business Relief thresholds, and filing obligations in the United Arab Emirates.

The UAE Corporate Tax Formula

Tax Liability = max(0, Net Profit - 375,000 AED) × 9%

Under Article 3 of Federal Decree-Law No. 47 of 2022, corporate tax is levied at 0% on net profits up to 375,000 AED, and 9% on net profit exceeding that benchmark. If your gross annual revenue does not exceed 3,000,000 AED, you can elect for Small Business Relief (SBR), reducing your tax liability to zero AED regardless of net profit margin.

What is the UAE Corporate Tax rate for 2026?
The statutory corporate tax rate is 0% on taxable net profits up to 375,000 AED, and 9% on taxable net profits exceeding 375,000 AED. Businesses with annual gross revenues up to 3,000,000 AED can claim Small Business Relief (0% effective tax).
What is Small Business Relief (SBR) in the UAE?
Under Ministerial Decision No. 73 of 2023, UAE resident taxable businesses with annual gross revenue equal to or under 3,000,000 AED can elect for Small Business Relief. When elected, the business is treated as having no taxable income and pays zero corporate tax, while maintaining simplified transfer pricing requirements.
Do UAE Free Zone companies pay 0% Corporate Tax?
Free Zone entities can benefit from a 0% Corporate Tax rate on Qualifying Income if classified as a Qualifying Free Zone Person (QFZP). To qualify, the entity must maintain adequate economic substance, derive income from qualifying activities, satisfy arm's-length transfer pricing rules, and prepare audited financial statements.
When must UAE Corporate Tax returns be filed?
Under FTA rules, corporate tax declarations and corresponding tax payments must be finalized within 9 months after the end of the tax period (financial year). For example, for a calendar year ending December 31, the tax return deadline is September 30 of the following year.

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Automated analysis can make mistakes. Please verify critical figures with official UAE regulatory authorities (FTA, DLD, MOHRE). Not official legal or tax advice.