UAE Corporate Tax Calculator (2026)

FAQs

UAE Corporate Tax FAQs

What is the UAE Corporate Tax rate?

The headline UAE Corporate Tax rate is 9% on taxable profits above AED 375,000. Profits up to AED 375,000 are taxed at 0%. From 1 January 2025, a Domestic Minimum Top-up Tax (DMTT) of 15% applies to large multinational groups with consolidated global revenue of EUR 750m+ (approximately AED 3bn).

Who qualifies for UAE Small Business Relief?

A UAE resident business with revenue not exceeding AED 3m in the current and all previous tax periods (from 1 June 2023) may elect Small Business Relief. If elected, the business is treated as having no taxable income for that period and pays no Corporate Tax. The relief is available up to and including the financial period ending 31 December 2026.

Do Free Zone companies pay Corporate Tax?

Free Zone Persons can still access 0% on 'Qualifying Income' if they meet Qualifying Free Zone Person (QFZP) conditions — including maintaining adequate substance, deriving Qualifying Income, complying with transfer pricing and preparing audited financial statements. Non-qualifying income is taxed at 9%. All Free Zone companies must still register with the FTA and file annual returns.

When do I need to register and file?

All taxable persons (Mainland and Free Zone) must register with the FTA on EmaraTax. The first Corporate Tax return is due within 9 months of the end of the first tax period. For a calendar-year business, the first CT return covers FY2024 and is due by 30 September 2025.

Does this include transfer pricing or Pillar Two carve-outs?

No. The calculator applies headline statutory rates only. Real-world liability depends on transfer pricing documentation (mandatory above thresholds), foreign tax credits, group relief, tax losses, participation exemption, and specific Pillar Two safe harbours and carve-outs for DMTT taxpayers. Book a consultation for a full assessment.