Free UAE Tool — Updated 22 June 2026
UAE Corporate Tax Calculator 2026
Estimate your UAE corporate tax liability under Federal Decree-Law No. 47 of 2022. Includes the 9% standard rate, the AED 375,000 threshold, Small Business Relief (AED 3M), and the 0% Qualifying Free Zone Person rate. For estimates only — see the official UAE Federal Tax Authority corporate tax page, our UAE corporate tax guide, or engage a tax advisor for filing.
UAE CT formula
Two-bracket rate with a small-business relief carve-out.
Standard mainland / non-QFZP
CT = max(0, Taxable Income − 375,000) × 9%
AED 850,000 profit → 9% × (850,000 − 375,000) = AED 42,750 CT.
Small Business Relief (revenue ≤ AED 3M)
CT = 0 (election required)
AED 2.4M revenue, AED 500K profit → election triggers 0% rate. Available for tax periods ending on or before 31 December 2026.
Qualifying Free Zone Person (QFZP)
CT = 0% on qualifying income
9% on non-qualifying income
Substance + de-minimis tests apply. Non-qualifying income limit: AED 5M or 5% of total revenue (whichever lower).
Domestic Minimum Top-up Tax (DMTT)
15% effective rate
For UAE entities in MNE groups with consolidated revenue ≥ EUR 750M. In force from 1 January 2026. Outside the scope of this calculator — engage a CT specialist.
Scope & disclaimer
This calculator implements the headline UAE CT rates under FDL 47/2022 plus Small Business Relief (Cabinet Decision 49/2023). It does NOT cover transfer pricing adjustments, qualifying income tests, foreign tax credits, group consolidation, deemed PE rules, or DMTT computations.
Velmont Crest is a UAE accounting and advisory firm — not a registered FTA tax agent. For complex CT positions, see our UAE corporate tax services or engage a qualified advisor.
UAE Corporate Tax FAQs
Quick answers on the UAE corporate tax regime.
What is the UAE corporate tax rate in 2026?
9% on taxable income above AED 375,000. 0% on the first AED 375,000. Qualifying Free Zone Persons (QFZPs) who meet the substance + de-minimis tests pay 0% on qualifying income and 9% on non-qualifying income. Multinationals with consolidated global revenue ≥ EUR 750M may face the 15% Domestic Minimum Top-up Tax (DMTT) from 1 January 2026.
What is Small Business Relief?
Cabinet Decision 49 of 2023 allows UAE businesses with revenue ≤ AED 3 million per tax period to elect to be treated as having no taxable income — effectively a 0% rate. Available for tax periods ending on or before 31 December 2026. After 2026, the relief is currently scheduled to lapse unless extended by the FTA.
Who must register for UAE Corporate Tax?
Every taxable person — including freelancers above the licence threshold, sole establishments, LLCs, free zone companies, and foreign companies with a UAE permanent establishment. Registration is mandatory regardless of income level. Late registration triggers an AED 10,000 administrative penalty under Cabinet Decision 10 of 2024.
How is taxable income calculated?
Taxable income = accounting profit (IFRS) ± UAE CT adjustments. Common adjustments: add back entertainment 50% disallowance, related-party-expense disallowance if not at arm's length, depreciation differences, exempt dividends excluded. Cabinet Decision 116 of 2022 sets the formal computation rules.
What is a Qualifying Free Zone Person (QFZP)?
A free zone entity that earns Qualifying Income (transactions with foreign persons, other free zone persons, ownership of qualifying intangibles, qualifying commodity trading) and maintains adequate substance in the UAE. QFZPs pay 0% CT on qualifying income and 9% on non-qualifying income, subject to a de-minimis test (non-qualifying income ≤ AED 5M or 5% of total revenue).
When is the UAE corporate tax return due?
Within 9 months after the end of the tax period. For a calendar year-end (31 December 2025 tax period), the return + payment are due by 30 September 2026. Velmont Crest prepares CT returns and files via your EmaraTax account — we are an advisory firm, not a registered FTA tax agent.
What if I have multiple UAE entities — group taxation?
Under Article 40 of FDL 47/2022, a Tax Group can be formed when a UAE resident parent holds ≥ 95% of the share capital and voting rights of each subsidiary, both are tax residents, neither is exempt, and they share the same financial year. The group files one CT return and intra-group transactions are eliminated.
Is this calculator accurate for FTA filing?
It implements the headline 9% rate, AED 375,000 threshold and AED 3M Small Business Relief threshold correctly. It does NOT cover transfer pricing adjustments, qualifying income tests for QFZPs, deemed permanent establishment rules, foreign tax credits, or DMTT computations. Use it for estimates; engage a tax advisor for filings.
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