0% up to AED 375,000, then 9%
Only the profit above AED 375,000 is taxed. A profit of AED 900,000 pays 9% on AED 525,000: AED 47,250.
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UAE Corporate Tax Calculator
Estimate your Corporate Tax, see whether Small Business Relief may apply, and find the date your return and payment are due.
Financial year endThe last day of your 12-month accounting period.
Total income from sales and services, before costs. Used to check Small Business Relief.
Net profit from your accounts, after tax adjustments (for example, 50% of entertainment costs and fines are not deductible).
Where is the company set up?
Estimated Corporate Tax9% above AED 375,000AED 47,250Only the profit above AED 375,000 is taxed, at 9%.
Taxable profit900,000
First AED 375,000 at 0%− 375,000
Taxed at 9%525,000
Corporate Tax (9%)47,250
Return and payment due31 Dec 2026
Tax period1 Apr 2025 to 31 Mar 2026File and pay in EmaraTax by the due date.
How It’s Calculated
Rules: Federal Decree-Law No. 47 of 2022; Ministerial Decision No. 73 of 2023 (Small Business Relief), extended by Ministerial Decision No. 131 of 2026; Cabinet Decision No. 75 of 2023 (penalties), as amended · Last checked 27 Oct 2026
9 months after year end
The return and the payment share one deadline: the last day of the ninth month after your financial year ends.
Revenue of AED 3 million or less
You can elect to be treated as having no taxable income, for tax periods ending on or before 31 Dec 2029, if revenue stayed within the limit in every period.
FAQ
Common Questions
What is the Corporate Tax rate in the UAE?
0% on taxable profit up to AED 375,000 and 9% on profit above that. Large multinational groups with global revenue of EUR 750 million or more may also pay a 15% domestic minimum top-up tax.
When is my Corporate Tax return due?
Within 9 months of the end of your tax period. For a year ending 31 December 2025, the return and payment are due by 30 September 2026. Both are made in EmaraTax.
Who can claim Small Business Relief?
A resident business whose revenue was AED 3 million or less in the current and every earlier tax period, for tax periods ending on or before 31 December 2029. You choose it in the return. Free-zone companies claiming 0% and members of large multinational groups cannot use it.
Do free-zone companies pay Corporate Tax?
A Qualifying Free Zone Person pays 0% on qualifying income and 9% on other income, without the AED 375,000 band. It must meet conditions, including real activity in the free zone, audited accounts and limits on non-qualifying revenue. If the conditions are not met, standard rates apply.
What are the penalties for filing late?
AED 500 for each month (or part of a month) for the first 12 months, then AED 1,000 a month. Tax paid late attracts a penalty of 14% a year, charged monthly.
Can TaxMate prepare my Corporate Tax return?
TaxMate builds a Corporate Tax worksheet from your books all year, with the 0% band, Small Business Relief and free-zone checks. Our partner tax agents can review and file the return for you.