United Arab Emirates Corporate Tax Calculator 2026 (9%)
Estimate corporate income tax in the UAE on any profit: tax due, effective rate and profit after tax, with the 9% headline rate and the reduced rates in force in September 2026.
The calculation runs in your browser: nothing you type is uploaded or stored. Results are estimates for planning, not tax advice. Check your own case with your adviser or the tax authority.
Corporate tax rules in the UAE
Standard: 0% on taxable income up to AED 375,000, 9% on the excess: 0% on the first AED 375,000.00 of taxable income and 9% above it. Small Business Relief (elective): revenue <= AED 3m in the current and every prior period; tax periods ending on or before 31 Dec 2029; not for QFZPs or MNE group members: a flat 0% on taxable profit. Qualifying Free Zone Person: 0% on qualifying income, 9% on non-qualifying (taxable) income: Tax = 0% x qualifying income + 9% x non-qualifying taxable income (no AED 375,000 zero band for a QFZP). Non-qualifying revenue is de minimis if it does not exceed the lower of 5% of total revenue or AED 5,000,000..
Tax periods (financial years) starting on or after 1 June 2023; 2026 rates unchanged
9% above AED 375,000; effective rate below 9% for most SMEs
Who qualifies for the lower rates
- Small Business Relief was extended by Ministerial Decision No. 131 of 2026 (announced 7 Aug 2026) from periods ending by 31 Dec 2026 to periods ending by 31 Dec 2029; AED 3m threshold unchanged.
- Late registration penalty AED 10,000.
Local taxes and minimum taxes
Emirate-level taxes apply only to foreign bank branches (20%) and oil/gas and extractive businesses (e.g. Sharjah 20% with federal credit) - not modelled
Domestic Minimum Top-up Tax 15% for MNE groups with revenue >= EUR 750m (2 of the last 4 years), financial years from 1 Jan 2025 - not modelled
Filing and payment
Return and payment within 9 months of the end of the tax period
How the calculation works
The calculator applies the rates in the order the law does: band by band where a country taxes profit in slices, or one rate to the whole profit where eligibility decides the rate. Surcharges are applied to the tax, local business taxes to the profit. The result is an estimate: it does not include loss relief, tax credits, deferred tax or group rules.
Frequently asked questions
What is the corporate tax rate in the UAE?
Standard: 0% on taxable income up to AED 375,000, 9% on the excess: 0% on the first AED 375,000.00 of taxable income and 9% above it. Small Business Relief (elective): revenue <= AED 3m in the current and every prior period; tax periods ending on or before 31 Dec 2029; not for QFZPs or MNE group members: a flat 0% on taxable profit. Qualifying Free Zone Person: 0% on qualifying income, 9% on non-qualifying (taxable) income: Tax = 0% x qualifying income + 9% x non-qualifying taxable income (no AED 375,000 zero band for a QFZP). Non-qualifying revenue is de minimis if it does not exceed the lower of 5% of total revenue or AED 5,000,000..
How much corporate tax is due on a profit of AED 1,000,000.00?
On a taxable profit of AED 1,000,000.00 this calculator estimates AED 56,250.00 of tax, an effective rate of 5.63%, before any credits, losses or local adjustments. Change the inputs above to model your own figures.
Who qualifies for the reduced rates?
Small Business Relief was extended by Ministerial Decision No. 131 of 2026 (announced 7 Aug 2026) from periods ending by 31 Dec 2026 to periods ending by 31 Dec 2029; AED 3m threshold unchanged. Late registration penalty AED 10,000.
When is the corporate tax return due?
Return and payment within 9 months of the end of the tax period
Does the estimate include local taxes and minimum taxes?
Emirate-level taxes apply only to foreign bank branches (20%) and oil/gas and extractive businesses (e.g. Sharjah 20% with federal credit) - not modelled. Domestic Minimum Top-up Tax 15% for MNE groups with revenue >= EUR 750m (2 of the last 4 years), financial years from 1 Jan 2025 - not modelled.
Is the result my exact tax bill?
No. It applies the statutory rates to the profit you enter. Your real bill depends on how taxable profit is computed (non-deductible costs, losses brought forward, allowances), on credits and on advance payments already made.
Are these rates up to date?
They were checked against PwC and the other sources listed on this page on 30 September 2026. If a rate changes, type the new one into the rate field and the result updates at once.
Sources
- PwC Worldwide Tax Summaries (authoritative) - United Arab Emirates - Corporate - taxes on corporate income — PwC
- PwC Worldwide Tax Summaries (authoritative) - United Arab Emirates - Corporate - tax administration — PwC
- Ministry of Finance Announces Extension of Small Business Relief for Corporate Tax Purposes until 31 December 2029 — UAE Ministry of Finance
- Corporate tax — u.ae (UAE Government portal)
- Ministerial Decision No. 229 of 2025 (Qualifying / Excluded Activities, de minimis) — UAE Ministry of Finance
Rates, bands and thresholds were checked against these sources on 30 September 2026. Tax rules change: if a rate has moved, edit it in the calculator above.
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