Tool
Corporate tax calculator
Type a taxable income, or drag the slider. The bands, the rate and the relief all come from official sources.
Checked
Corporate tax due
AED 20,250
Effective rate 3.4%
| Band | Income in band | Tax |
|---|---|---|
| 0% on the first AED 375,000 | 375,000 | 0 |
| 9% above AED 375,000 | 225,000 | 20,250 |
| Total due | 20,250 |
With Small Business Relief you are treated as having no taxable income. You still register and file a simplified return. Not available to a Qualifying Free Zone Person.
Works on taxable income after adjustments, not on revenue. General information, not tax advice.
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 your accounting profit after the adjustments the Corporate Tax Law requires, and working those out is the part an accountant earns a fee for. If you have not done that step yet, treat the figure here as a sketch.
It also ignores a Qualifying Free Zone Person, whose rates work differently. That case is set out in the free zone guide.
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 runs to 31 December 2029. It is elected in the return, so nothing happens automatically.
Then the date
Filing and paying are due 9 months after the tax period ends. The deadlines guide works that through for December, March and June year ends.