Corporate Tax Calculator
UAE 2026
Estimate your 9% Corporate Tax from accounting profit through guided adjustments — Small Business Relief and Free Zone QFZP rules included.
Calculate CTExamples
| Scenario | Revenue (AED) | Profit (AED) | Add-Backs (AED) | Deductions (AED) | Taxable (AED) | CT (AED) |
|---|---|---|---|---|---|---|
| Small consultancy | 800,000 | 250,000 | 0 | 0 | 250,000 | 0 |
| Growing e-commerce | 5,000,000 | 600,000 | 45,000 | 0 | 645,000 | 24,300 |
| Established trading co. | 12,000,000 | 1,800,000 | 120,000 | 200,000 | 1,720,000 | 121,050 |
| Startup with losses | 2,000,000 | -150,000 | 0 | 0 | -150,000 | 0 |
| Free Zone (QFZP) | 8,000,000 | 1,200,000 | 0 | 0 | 1,200,000 | 0* |
*Assuming all income qualifies under QFZP conditions. Non-qualifying income would be taxed at standard rates.
Understanding UAE Corporate Tax
UAE Corporate Tax at a Glance
A federal tax on business profits introduced under Federal Decree-Law No. 47 of 2022. Applies to mainland and free zone entities, with 0% on the first AED 375,000 of taxable income.
Common Non-Deductible Expenses
- Fines & penalties — government fines, FTA penalties, traffic fines
- Personal expenses — owner's personal car, travel, family costs
- Entertainment (50%) — client dinners, vendor hospitality (50% disallowed)
- Unsupported expenses — missing or incomplete tax invoices
- Donations — to non-FTA-approved organisations
Small Business Relief (SBR)
- Threshold — revenue ≤ AED 3,000,000 in current and all prior periods
- Effect — taxable income treated as zero (0% CT)
- Expires — 31 December 2026 (last eligible period)
- Filing — still must register and file a simplified CT return
Free Zone Corporate Tax
- QFZP — 0% on qualifying income if all conditions met
- Conditions — substance, qualifying activities, arm's-length dealings, audited financials
- De minimis — non-qualifying revenue must stay below AED 5M or 5% of total revenue
- Non-QFZP — taxed at standard 0% / 9% rates like mainland
Tax Loss Carry-Forward
- Carry forward — losses can be carried indefinitely
- 75% cap — only offset up to 75% of taxable income per period
- Same entity — losses stay with the entity unless part of an approved UAE CT Tax Group
- Filing required — must still file CT return in loss years
Frequently Asked Questions
What is the UAE Corporate Tax rate?
The standard rate is 0% on the first AED 375,000 of taxable income and 9% on anything above. Qualifying Free Zone Persons (QFZPs) pay 0% on qualifying income.
Who needs to register for Corporate Tax?
All UAE mainland and free zone companies, branches of foreign entities, and individuals conducting business above AED 1 million in turnover must register for CT with the Federal Tax Authority (FTA). Even entities with zero taxable income must register and file.
What is Small Business Relief?
Small Business Relief (SBR) allows businesses with revenue of AED 3 million or less (in the current and all prior tax periods) to elect for 0% Corporate Tax. SBR is available until 31 December 2026. You still need to register and file a simplified CT return. Free Zone Persons cannot elect for SBR.
What counts as non-deductible expenses?
Non-deductible expenses include: fines and penalties, personal or owner expenses, 50% of entertainment costs, donations to non-approved organisations, expenses without proper documentation, and any expenditure not incurred wholly and exclusively for business purposes. These must be added back to your accounting profit when calculating taxable income.
How does Corporate Tax work for Free Zone companies?
Free Zone companies that meet all Qualifying Free Zone Person (QFZP) conditions pay 0% on qualifying income and 9% on non-qualifying income. Non-qualifying income must stay below the de minimis threshold (lower of AED 5M or 5% of total revenue). Free Zone companies that don't meet QFZP conditions are taxed at standard mainland rates (0% / 9%).
When is my Corporate Tax return due?
CT returns must be filed within 9 months from the end of your tax period. For example, if your financial year ends 31 December 2025, the CT return is due by 30 September 2026. Late filing penalties apply — AED 1,000 for the first month and AED 2,000 per subsequent month, up to AED 25,000. Check your exact deadline →
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