/ Free Tool · UAE Corporate Tax · FY 2025-26

UAE Corporate Tax Calculator.

Calculate UAE Corporate Tax under Federal Decree-Law 47 of 2022. 9% above AED 375,000, 0% for Qualifying Free Zone Persons on Qualifying Income, Small Business Relief toggle. For Dubai holdcos, DMCC entities, IFZA Free Zone, DIFC companies.

Inputs

Enter taxable income (profit) for the UAE tax year. All amounts in AED.

Entity type

Total taxable income (AED) Taxable profit under UAE CT (after allowable deductions). Typical SME range: AED 500K-5M.

Of which, Qualifying Income (AED) For QFZP only: portion that qualifies for 0% (transactions with Free Zone persons + qualifying activities with non-Free Zone persons).

Prior-year revenue below AED 3M? If yes, Small Business Relief may apply (0% CT on all income).

Yes - revenue below AED 3M in current and prior year

UAE Corporate Tax

AED 0

Effective rate: 0%

Total taxable income AED 0

Income taxed at 0% AED 0

Income taxed at 9% AED 0

Corporate Tax AED 0

After-tax profit AED 0

Need UAE CT compliance + QFZP qualification →

How UAE CT works.

Standard rate: 9% on taxable income above AED 375,000 (small-business relief for all entities on first AED 375K).

Free Zone Qualifying Free Zone Person (QFZP) regime: 0% on Qualifying Income (transactions with other Free Zone persons + Qualifying Activities + specific intangibles + treasury financing to related parties) + 9% on non-qualifying income. Requires substance + Qualifying Income analysis + audited financials + TP documentation.

Small Business Relief: entities with revenue below AED 3 million in current AND preceding year can elect 0% rate on all income (not just the first AED 375K). Election via FTA portal.

De minimis for QFZP: up to 5% of total revenue OR AED 5 million (whichever is lower) can come from non-qualifying sources without losing QFZP status.

Full regulatory update: UAE Corporate Tax 2026 Update - QFZP + FTA Clarifications.