UAE Corporate Tax Calculator: 9%, Small Business Relief, Free Zones and Pillar Two

UAE Corporate Tax Calculator

Corporate tax is 0% on the first AED 375,000 of taxable income and 9% above. Businesses with revenue of AED 3 million or less can elect Small Business Relief to 2029, qualifying free zone income is taxed at 0%, and large multinational groups pay a top-up to 15%.

Updated October 2026 · Figures checked 6 November 2026

The calculator

Corporate tax a year

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Figures checked November 2026. A guide only, not tax, legal or financial advice.

Sources for the calculator

How the calculation works

Company: 0% on taxable income up to AED 375,000 and 9% on the rest.
Small Business Relief: with revenue of AED 3 million or less in the period and every earlier period, a resident business can elect to have no taxable income, for periods ending on or before 31 December 2029. It is not open to Qualifying Free Zone Persons or members of large multinational groups.
Free zone company: 0% on qualifying income and 9% on other taxable income, as long as non-qualifying revenue stays within 5% of revenue or AED 5 million, whichever is lower.
Individual: corporate tax applies only once business turnover passes AED 1 million in a calendar year. Salary and personal investment income are not taxed.

Source: UAE Ministry of Finance: Corporate Tax; Federal Tax Authority: Small Business Relief; Federal Tax Authority: Basic tax information bulletin, Free Zone Person; Federal Tax Authority: Basis of taxation for natural persons^1,3,5,4

Frequently Asked Questions

How is UAE corporate tax calculated?

At 0% on the first AED 375,000 of taxable income and 9% on the rest. A business with taxable income of AED 1,000,000 would pay 9% of AED 625,000, which is AED 56,250, unless Small Business Relief applies.

Sources

Figures checked 6 November 2026. Prepared by Invest-Emirates.ae for general information. Not tax, legal or financial advice.

UAE Corporate Tax Calculator