Interactive Tool

UAE Corporate Tax
liability estimator.

Estimate UAE Corporate Tax liability across mainland, Free Zone Person and small-business-relief frameworks. Indicative only; the framework is fact-specific and Pillar Two QDMTT, transfer-pricing and group-relief overlays may apply.

Your inputs
Used for Small Business Relief eligibility (under AED 3M) and Free Zone Person de minimis test.
After deductible expenses, before Corporate Tax. For Free Zone Person, this is total taxable profit.
Revenue from Excluded Activities or transactions with mainland persons in respect of non-qualifying activity.
If the entity remains a Qualifying Free Zone Person (de minimis not breached), this is taxed at 9%; rest at 0%.
If checked, UAE QDMTT applies to bring effective rate to 15%; Free Zone 0% benefit is neutralised at top-up level.
Estimated Corporate Tax liability
AED 101,250
Annual UAE Corporate Tax (indicative)

How the calculation works.

Mainland. 0% on the first AED 375,000 of taxable income; 9% on the excess. Where annual revenue is below AED 3M, Small Business Relief may apply (election-based, available through FY ending on or before 31 December 2026).

Free Zone Person. 0% on Qualifying Income; 9% on Non-Qualifying Income. The de minimis test — Non-Qualifying revenue must not exceed the lower of 5% of total revenue or AED 5M — preserves Qualifying Free Zone Person status. Breach disqualifies the entity from Free Zone 0% treatment for 5 years.

Natural person business. Where business turnover exceeds AED 1M in a Gregorian calendar year, 9% Corporate Tax applies on taxable income above AED 375,000.

Pillar Two QDMTT. Multinational groups with consolidated revenue at or above EUR 750M in 2 of 4 prior years are within Pillar Two scope. UAE QDMTT brings the group's UAE effective rate to 15%; the 0% Free Zone benefit is neutralised at the top-up level.

What this calculator does not include.

  • Transfer-pricing adjustments and arm's-length pricing rules.
  • Tax group consolidation and group-relief mechanics.
  • Specific-deduction restrictions (entertainment, interest under thin-cap, related-party expense limits).
  • Withholding tax, VAT, Excise Tax or other tax heads.
  • Foreign Tax Credit, participation exemption and dividend regime details.
  • Tax loss carry-forward, restructuring relief or business-restructuring exemptions.

This calculator provides an indicative estimate only. UAE Corporate Tax is fact-specific; entity assessment, transfer-pricing, and group-architecture analysis should be undertaken before relying on any tax position. Speak with our Tax & Wealth Structuring team.

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Our Tax & Wealth Structuring team delivers integrated assessment across Corporate Tax, transfer pricing, Pillar Two, Free Zone Person framework, and international tax architecture.

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