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UAE Corporate Tax Calculator

Estimate UAE corporate tax with entity-type routing — juridical person, free zone QFZP split, natural person scope, SBR election, and advisor flags for complex cases.

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

Quick answer

UAE corporate tax is 0% on taxable profit up to AED 375,000 and 9% above. Natural persons below AED 1M turnover are out of scope. SBR may apply at 0% for revenue ≤ AED 3M with election. QFZP qualifying income at 0%, non-qualifying at 9%.

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: October 10, 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: 10 October 2026

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Frequently asked questions

0% on first AED 375,000 taxable income; 9% on excess for most juridical persons.

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