UAE corporate tax estimator
Estimate UAE corporate tax at 0% up to AED 375,000 and 9% above it, test Small Business Relief eligibility, see the free-zone split, and get your registration and return deadlines. Rates as of September 2026.
Everything on this page runs in your browser. Nothing you paste or type is uploaded, logged or stored — an invoice QR carries a seller's VAT number, totals and signature, and that belongs to you.
Sources
How the estimate is built
Corporate tax under Federal Decree-Law 47 of 2022 is 0% on taxable income up to AED 375,000 and 9% on the amount above it, for financial years starting on or after 1 June 2023. The band is applied once per taxable person, not per AED 375,000 of profit.
Small Business Relief lets a resident person with revenue of AED 3,000,000 or less in the current and every prior tax period elect to be treated as having no taxable income. Ministerial Decision 131 of 2026 extended it to periods ending on or before 31 December 2029; Qualifying Free Zone Persons and members of multinational groups remain excluded.
Deadlines that carry a penalty
Registration: entities incorporated before 1 March 2024 had 2024 deadlines set by licence-issuance month; those formed on or after 1 March 2024 must register within three months. Missing it costs AED 10,000 whether or not any tax is due.
The return and any payment are due within nine months of the period end, so a year ending 31 December 2025 files by 30 September 2026. Skyline Nexus ERP tracks fiscal periods and posts the tax computation from the same ledger the return is built on.
Common questions
Is the AED 375,000 a threshold or a band?
A band. Income up to AED 375,000 is taxed at 0% and only the excess at 9%, so taxable income of AED 400,000 pays 9% on AED 25,000.
Can a free zone company use Small Business Relief?
A Qualifying Free Zone Person cannot. A free zone entity that does not qualify, or that gives up QFZP status, is assessed like any resident person and may elect the relief if its revenue allows.
Does electing Small Business Relief remove the need to file?
No. You still register and file a simplified return; the relief only means the period is treated as having no taxable income. Losses in a relief period cannot be carried forward.
When is the first return due?
Nine months after the end of the tax period, with payment by the same date. A first period ending 31 December 2025 is due by 30 September 2026.
Does this estimator upload anything?
No. It runs in your browser and it is an estimate, not a filing. Only the optional form at the bottom sends anything, and only if you choose to email yourself the result.
Email me this result as a PDF
Leave your name and work email and we send you a printable copy of this result, with a note on how Skyline Nexus ERP books the same figure automatically each month.