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Tool

Corporate tax calculator

Type a taxable income, or drag the slider. The bands, the rate and the relief come from official sources; the arithmetic is yours to check.

Last checked

Corporate tax due

AED 20,250

Effective rate 3.4%

AED 600,000
BandIncome in bandTax
0% on the first AED 375,000 375,000 0
9% above AED 375,000 225,000 20,250
Total due20,250

Works on taxable income after adjustments, not on revenue. General information, not tax advice.

Next corporate tax deadline

Return and payment due

30 September 2026

for the period ended 31 December 2025

  • Corporate tax rule: 9 months§ from the end of the tax period.
  • VAT return and payment: 28 days§ after each tax period ends.

Check you are in scope first

A company incorporated in the UAE, free zone companies included, is a resident taxable person§, so the calculator applies to it from the first financial year starting on or after 1 June 2023§. A sole trader or freelancer is different: business activity is only subject to corporate tax once turnover from it exceeds AED 1,000,000§ in a calendar year. Below that, there is nothing to calculate and nothing to register.

How it works

The first AED 375,000§ of taxable income is charged at 0%§. Everything above that is charged at 9%§. The calculator applies those two bands and nothing else.

What it does not do

  • It starts from taxable income, not revenue. Taxable income is accounting profit after the adjustments the Corporate Tax Law requires, and working those out is the part an accountant earns a fee for.
  • It does not test whether a natural person is in scope. Use the turnover rule above before you use the result.
  • It does not model a Qualifying Free Zone Person, whose rates work differently. That case is in the free zone guide.
  • It does not handle tax groups, periods shorter or longer than twelve months, or losses brought forward.

The relief switch

Turn on Small Business Relief and the tax drops to zero, because an eligible person is treated as having no taxable income§. The test is revenue of AED 3,000,000§ or less in this tax period and every earlier one, and the relief covers periods ending on or before 31 December 2029§. The relief is elected in the tax return§, so nothing happens automatically.

Then the date

Filing and paying are due 9 months§ after the tax period ends; the card on this page shows the next date for any year end. Returns can be filed through EmaraTax or an approved tax agent§. The deadlines guide works through the common year ends, and the penalties guide shows what a late return costs.

General information, not tax advice. The result is an illustration of the published bands, not a tax computation. Confirm your position with an FTA-registered tax agent.