UAE Corporate Tax Calculator 2026 – 9% & Small Business Relief
Estimate UAE corporate tax for a tax period under Federal Decree-Law No. 47 of 2022: the 0% band up to AED 375,000, 9% above it, Small Business Relief for revenue up to AED 3 million and the Qualifying Free Zone Person rates.
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Taxable income up to AED 375,000 is taxed at 0% and the part above at 9%. Taxable income starts from accounting profit adjusted for exempt income, non-deductible expenses, reliefs and losses — this calculator expects the adjusted figure.
Small Business Relief lets a resident business whose revenue is AED 3 million or less in the current and every earlier tax period be treated as having no taxable income. Ministerial Decision No. 131 of 2026 extended it to tax periods ending on or before 31 December 2029. It is not available to Qualifying Free Zone Persons or members of large multinational groups, and you still need to register and file.
A Qualifying Free Zone Person pays 0% on qualifying income and 9% on other taxable income, with no AED 375,000 band. It must keep adequate substance, audited accounts and meet the de minimis test (non-qualifying revenue not more than the lower of AED 5 million or 5% of revenue). Groups with global revenue of EUR 750 million or more may also owe the 15% Domestic Minimum Top-up Tax, which is not calculated here.
- FTA – Corporate tax topics
- FTA – Small Business Relief
- WAM – Small Business Relief extended to 31 Dec 2029
- FTA – Free zone persons bulletin
Rules were checked against these sources in October 2026. Laws change — if a source says something different, the source is right.
What is the corporate tax threshold in the UAE?
AED 375,000 of taxable income. Income above it is taxed at 9%.
Until when is Small Business Relief available?
For tax periods ending on or before 31 December 2029, following Ministerial Decision No. 131 of 2026, for revenue of AED 3 million or less.
How much tax on AED 1 million profit?
9% of (1,000,000 − 375,000) = AED 56,250, assuming no reliefs and that the profit equals taxable income.