Free tool · UAE corporate tax
UAE corporate tax calculator
See your 9% corporate tax in seconds, and whether Small Business Relief takes it to zero. Free, no sign-up.
Corporate tax due
AED 0.00
With Small Business Relief: treated as having no taxable income.
- Taxable income
- AED 520,000.00
- First AED 375,000 at 0%
- AED 0.00
- Above AED 375,000 at 9%
- AED 13,050.00
- Small Business Relief
- − AED 13,050.00
- Tax due
- AED 0.00
You look eligible for Small Business Relief. You must still register for corporate tax, keep records and file a return within 9 months of the period end, and choose the relief in that return. Losses from relief years cannot be carried forward.
A guide, not tax advice. Based on Federal Decree-Law No. 47 of 2022 and the Small Business Relief rules as extended in August 2026. Check with the Federal Tax Authority or your tax agent before filing.
0%
on taxable income up to AED 375,000
9%
on taxable income above AED 375,000
AED 3M
revenue limit for Small Business Relief, until 2029
A worked example
A cafe with revenue of AED 2.4 million and taxable income of AED 520,000 would owe 9% of the AED 145,000 above the threshold: AED 13,050. Because revenue is under AED 3 million and has never been above it, the cafe can choose Small Business Relief and pay nothing, as long as it registers and files on time.
The year revenue crosses AED 3 million, the relief stops for good. That is why it pays to watch revenue month by month, not only at year end.
Substrate ERP
Know where you stand before the year ends
Substrate's Money module tracks revenue, expenses and VAT as you trade, so you can see your corporate tax position and the AED 3 million line at any time, with clean records for your accountant.
- Revenue tracked against the AED 3 million limit
- 5% VAT invoices and expenses
- Records ready for your tax agent
Questions owners ask
What is the corporate tax rate in the UAE?
0% on taxable income up to AED 375,000 and 9% on taxable income above that. A business with AED 500,000 of taxable income pays 9% of AED 125,000, which is AED 11,250.
What is Small Business Relief?
Resident businesses with revenue of AED 3 million or less can choose to be treated as having no taxable income, so no corporate tax is due. Revenue must stay at or below AED 3 million in the current period and in every earlier one.
Until when does Small Business Relief apply?
The Ministry of Finance extended it in August 2026 to tax periods ending on or before 31 December 2029. It was originally due to end with periods ending in 2026.
Who cannot use Small Business Relief?
Qualifying Free Zone Persons and members of multinational groups with consolidated revenue above AED 3.15 billion. Splitting one business into several companies to stay under the limit is treated as abuse.
Do I still need to register and file if I pay no tax?
Yes. Every business subject to corporate tax must register with the Federal Tax Authority, keep records and file a return within 9 months of the end of its tax period. Small Business Relief is chosen in that return. Late registration carries a penalty.
Is revenue the same as taxable income?
No. Revenue is everything you bill before costs and decides Small Business Relief. Taxable income is your profit after the adjustments the law allows, and is what the 9% applies to.
Are freelancers and sole proprietors covered?
A person running a business in the UAE is subject to corporate tax once business turnover goes above AED 1 million in a calendar year. Salary, personal investments and private property income are not counted.
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