All guides

UAE Corporate Tax Rates 2026 — Reference Table

Quick answer

UAE Corporate Tax is 0% on the first AED 375,000 of taxable income and 9% on the remainder for most juridical persons. Qualifying Free Zone Persons may pay 0% on qualifying income. Small Business Relief can reduce CT to 0% for eligible SMEs up to AED 3M revenue.

Try the free interactive tool for this topic

Open tool

Quick decision guide

SituationResult
Profit AED 500,000 (mainland LLC)AED 11,250 CT (9% × AED 125,000 above threshold)
SBR elected, revenue AED 2.5MAED 0 CT if eligible
Free zone, qualifying income only0% on qualifying portion
ItemAmountNote
Standard CT — first AED 375,000 taxable income0%All juridical persons
Standard CT — above AED 375,0009%On excess taxable income
Small Business Relief (elected)0%Revenue ≤ AED 3M, conditions apply
QFZP qualifying income0%Substance tests required
QFZP non-qualifying income9%De minimis rules apply
Natural person scope thresholdAED 1M turnoverBelow = out of scope

Worked example

Mainland LLC: accounting profit AED 500,000 → taxable income AED 500,000 → first AED 375,000 @ 0% = AED 0; remaining AED 125,000 @ 9% = AED 11,250 estimated Corporate Tax.

Full service page: corporate tax uae →

Last verified: June 2026

Fees and rules traced to official UAE authorities. KPM Global review cadence: monthly or on FTA/GDRFA updates.

Official source basis

Federal Tax Authority (tax.gov.ae) public guidance. KPM Global simplified this for business owners — not a substitute for official FTA advice or EmaraTax records.

Fees & rules last reviewed: June 2026

Frequently asked questions

Financial years starting on or after 1 June 2023 — confirm your entity FY with FTA.

Related guides

Explore UAE services

Vat Registration Cost UaeUae Tax Guide New CompaniesQualifying Free Zone Person UaeEmaratax Registration HelpTransfer Pricing UaeFta Tax Agent Support UaeBookkeeping Services UaeRelated accountingAccounting Firm In DubaiRelated accounting

UAE business & tax directory

Business setup & licensing

Free zones & comparisons

Visas & immigration

VAT, corporate tax & compliance

Accounting & bookkeeping

Banking & finance