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UAE corporate tax calculator

Estimate your company's corporate tax the way a full computation builds it: accounting profit, adjustments, exempt income and losses, then the 0% band and 9%.

1 Your business
AED

Total revenue per your financial statements.

Qualifying Free Zone Person (QFZP)

0% on qualifying income, 9% on the rest. No AED 375,000 band.

Elect Small Business Relief

Needs revenue of AED 3,000,000 or less.

2 Your result for the year
The accounts show a loss
AED
3 Tax adjustments
AED

Fines and penalties, donations to non-qualifying bodies, non-business and personal costs.

AED

Only 50% is deductible, so half is added back.

AED

For example, dividends and gains that qualify for the participation exemption.

4 Losses
AED

Usable against up to 75% of taxable income each period, if ownership continuity is met.

Under the hood

How the estimate works

  1. 1

    Start from accounting profit

    Corporate tax starts from the net profit in your financial statements, prepared under IFRS (or IFRS for SMEs where allowed).

  2. 2

    Add back what the law disallows

    Fines and penalties, non-business costs and certain donations are added back. Only 50% of entertainment spend is deductible.

  3. 3

    Take out exempt income

    Dividends and gains that meet the participation exemption (a holding of at least 5% or AED 4 million, held for 12 months, plus other conditions) are not taxed.

  4. 4

    Use your losses

    Losses brought forward can reduce taxable income by up to 75% each period, provided ownership continuity is met.

  5. 5

    Apply the rates

    0% on the first AED 375,000 and 9% above it, or 0% on qualifying income for a Qualifying Free Zone Person. Small Business Relief, where elected, means no taxable income at all.

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