Estimate your UAE corporate tax in real time — 0% on taxable income up to AED 375,000 and 9% above. Open Advanced adjustments to factor in business entertainment, thin-cap interest, and disallowed expenses.
Estimated UAE corporate tax
Taxable income: AED 1,000,000 · Effective rate: 5.63%
Under Federal Decree-Law No. 47 of 2022, UAE corporate tax applies to taxable income at 0% up to AED 375,000 and 9% above. Taxable income starts from your accounting net profit and is then adjusted for items the law treats differently.
If your revenue is within AED 3,000,000, you may instead elect Small Business Relief and pay 0% — at the cost of losing loss carryforward for that period.
0% on taxable income up to AED 375,000 and 9% on taxable income above AED 375,000. A separate 15% Domestic Minimum Top-up Tax (DMTT) applies only to large multinationals with consolidated global revenue of at least €750 million.
On taxable income, not top-line revenue. Taxable income is your accounting net profit adjusted for non-deductible and partly-deductible items — business entertainment (only 50% deductible), interest above the thin-cap limit, fines/penalties, and other disallowed expenses.
Net interest expense is deductible up to the greater of 30% of adjusted EBITDA or an AED 12,000,000 safe harbour. Net interest below AED 12 million is fully deductible, so most small and medium businesses have no interest add-back.
If your revenue is AED 3,000,000 or less, you may elect Small Business Relief and be treated as having no taxable income (0% tax) for that period. The trade-off: you cannot carry forward tax losses for periods in which you elect the relief.
No. Every number stays in your browser. The calculation runs locally in JavaScript — we never see your profit, revenue, or any input.
Disclaimer: This calculator is a general planning estimate for UAE corporate tax and is not tax advice. Free Zone Persons (QFZP), exempt persons, and MNEs subject to the 15% DMTT follow different rules. Verify with the Federal Tax Authority or a qualified UAE tax adviser before filing. See our full disclaimer.