Free tools/Documents
UAE corporate tax calculator for companies and freelancers
See roughly what corporate tax your business owes for the year: nothing on the first AED 375,000 of taxable income and 9% above it, adjusted for the items that change the figure, with Small Business Relief checked and the filing date shown. Covers mainland companies, free zone companies and freelancers.
Free, no sign-up, and it runs in your browser
Adjustments (leave blank if none)
How it is worked out
- Net profit before tax900,000
- Plus Half of client entertainment20,000
- Plus Fines and penalties2,000
- Taxable income922,000
- At 0% (up to AED 375,000)375,000
- At 9% (above AED 375,000)547,000
- Corporate tax49,230
Revenue is over AED 3,000,000, so Small Business Relief does not apply.
A return is due even when no tax is. Late registration is fined AED 10,000, waived when the first return is filed within seven months of the end of the first tax period.
An estimate from the published rules, not tax advice. Your accounts, your licence and any group, free zone or connected-person arrangements can change the answer: check it with a registered tax agent before you file.
What it does
UAE corporate tax is charged at 0% on taxable income up to AED 375,000 and 9% on everything above it, per business per tax year, and the threshold is not pro-rated for a short first year. Getting from profit to taxable income involves adjustments the calculator applies: entertainment is 50% deductible, fines and non-qualifying donations are not deductible, UAE dividends are exempt, and losses brought forward can offset at most 75% of taxable income.
It also tests the reliefs and special cases. Small Business Relief treats taxable income as nil where revenue is AED 3,000,000 or less in the year and every earlier year, for tax years ending on or before 31 December 2029. Freelancers and sole establishments are taxed on business income only above AED 1,000,000 of turnover in a calendar year, and free zone companies pay 0% only on qualifying income. The result is an estimate from the published rules, checked in September 2026. Tax groups, transfer pricing, an owner's salary paid by the company (which must be at market value), the exact split of a free zone company's income and anything unusual in your licence or accounts are for your tax agent.
How to use it
- Choose mainland company, free zone company, or freelancer or sole establishment, and the year end.
- Enter revenue (or business turnover) and net profit before tax.
- Add any adjustments, such as client entertainment, fines, donations, UAE dividends or losses brought forward.
- Read the estimate, whether a relief applies and the due date, then confirm with your tax agent before you file.
Questions, answered
How much corporate tax does a UAE company pay?
Nothing on the first AED 375,000 of taxable income in a tax year, and 9% on the rest. So AED 900,000 of taxable income means 9% on AED 525,000, a bill of AED 47,250.
What is Small Business Relief?
A relief you can elect if revenue is AED 3,000,000 or less both in the current tax year and in every year before it: taxable income is then treated as nil. Under Ministerial Decision 131 of 2026 it now covers tax years ending on or before 31 December 2029. A simplified return is still required, losses from a relief year cannot be carried forward, and a Qualifying Free Zone Person cannot use it.
Do freelancers pay corporate tax?
Only on what the business earns, and only after business turnover goes over AED 1,000,000 in a calendar year. Salary and personal investment income are left out. Anyone above the threshold registers by 31 March of the following year and files by 30 September.
Does a free zone company pay 0%?
Only on income that counts as qualifying, and marketing and advertising, for instance, do not qualify. If non-qualifying revenue goes above the lower of 5% of revenue or AED 5,000,000, the company forfeits qualifying status for that year and the four after it, and pays the standard rates.
When is the return due?
The return and the payment are both due nine months after the tax year ends. For a year ending 31 December 2025, that is 30 September 2026. You must file even if no tax is payable.
Is there a penalty for registering late?
Yes, AED 10,000 for late registration, which is waived when the first return is filed on time.
More free tools
See all the toolsInvoice generator
Invoices, UAE tax invoices, receipts and credit notes with your logo and bank details, downloaded as a PDF.
Open the toolQuotation generator
Quotes with your logo, line items, an expiry date and estimated VAT, ready to become an invoice.
Open the toolVAT calculator
Add or remove VAT at the UAE, Saudi, Bahrain and Oman rates, rounded correctly for each currency.
Open the toolEmail signature
One signature for Gmail, Outlook and Apple Mail, carrying an Arabic name line alongside the English.
Open the toolNeed more than a tool?
We plan and run campaigns, build websites and apps, and automate the busywork for businesses across the UAE.