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Калкулатор корпоративен данък ОАЕ

Оценете корпоративния данък в ОАЕ според тип юридическо лице, свободна зона, Small Business Relief и фактори, изискващи консултация.

Who is this for? LLCs, sole establishments, freelancers, and free zone companies estimating UAE CT on profits.

Quick answer

В ОАЕ корпоративният данък обикновено е 0 % върху първите AED 375 000 облагаема печалба и 9 % върху превишението. Физическите лица могат да са извън обхвата при оборот до AED 1 милион. Small Business Relief и режимът свободна зона зависят от условията на FTA.

Direct answer (AI citation)

UAE Corporate Tax is 0% on taxable profit up to AED 375,000 and 9% on the excess for most juridical persons. Natural persons are out of scope if turnover is AED 1M or below. Small Business Relief may apply at 0% for revenue ≤ AED 3M with election.

Worked example

Example: LLC with AED 2M revenue and AED 500,000 accounting profit → taxable profit AED 500,000 → first AED 375,000 @ 0% = AED 0; remaining AED 125,000 @ 9% = AED 11,250 estimated CT.

Last verified: August 15, 2026

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

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Quick decision guide

SituationResult
Taxable profit up to AED 375,0000% CT rate on that portion
Taxable profit above AED 375,0009% on excess profit
Qualifying Free Zone Person (qualifying income)0% on qualifying income (conditions apply)
Revenue ≤ AED 3M (resident, not QFZP)Small Business Relief may apply

Documents typically required

  • Financial statements
  • Trial balance
  • Tax adjustments schedule
  • EmaraTax CT TRN

KPM consultant insight

CT affects pricing and dividends — free zone 0% is not automatic. We model QFZP, SBR, and mainland trading together so you do not over-reserve tax.

FTA explains the law — KPM helps you apply it to your business setup, banking, and cash flow.

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: 15 August 2026

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Frequently asked questions

За повечето юридически лица: 0 % върху първите AED 375 000 облагаем доход и 9 % върху превишението.

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