UAE Corporate Tax calculator: estimate your tax.

Estimates only, based on the rules in force on 29 September 2026. They are not tax advice and do not replace the figures in EmaraTax.

How it works

• Taxable income starts from accounting net profit in standalone financial statements (Corporate Tax Law, Article 20).
• Costs the law does not allow are added back, such as fines and penalties (Article 33) and half of client entertainment (Article 32). Exempt income, such as dividends from UAE companies, is taken out (Article 22).
• Losses from earlier periods reduce taxable income, but by no more than 75% of the taxable income before loss relief (Article 37).
• The first AED 375,000 of taxable income is taxed at 0% and the rest at 9% (Article 3 and Cabinet Decision No. 116 of 2022).
• A resident business with revenue of AED 3,000,000 or less in the period and every earlier period can elect Small Business Relief for periods ending by 31 December 2029 and pay no Corporate Tax (Article 21).
• The calculator does not cover Qualifying Free Zone Persons, tax groups, transfer pricing adjustments or interest limits. Use it as an estimate, not as a return.

Worked example

A trading company has revenue of AED 4,000,000, net profit of AED 600,000, AED 40,000 of client entertainment and AED 100,000 of losses from its first year.

Accounting net profit	600,000
Add back 50% of entertainment	20,000
Taxable income before loss relief	620,000
Loss relief (below the 75% cap of 465,000)	100,000
Taxable income	520,000
0% on the first 375,000	0
9% on 145,000	13,050
Corporate Tax payable	13,050

Revenue above AED 3,000,000 rules out Small Business Relief, so the standard rates apply.

Frequently asked questions

Is the AED 375,000 band per company?

It applies to each Taxable Person, however many activities it runs. Splitting one business into several companies to use the band more than once can be treated as an arrangement to obtain a tax advantage.

Do free zone companies pay 9%?

A Qualifying Free Zone Person pays 0% on qualifying income and 9% on other taxable income, with no AED 375,000 band. A free zone company that does not qualify is taxed like a mainland company. This calculator does not model free zone status.

When is the tax due?

The return and the payment are both due within nine months of the end of the tax period. Use the Corporate Tax deadline calculator to find your dates.

Related terms and guides

Taxable income · Tax loss relief · Exempt income · Small Business Relief · Qualifying Free Zone Person · Taxable person. Full guide: UAE Corporate Tax Losses: How to Carry Them Forward and Use Them. More free tools: UAE tax tools.