Para sa financial years na nagsisimula 1 Hunyo 2023 o pagkatapos — kumpirmahin ang inyong FYE sa FTA.
Lahat ng guides
UAE corporate tax rates 2026 — reference table
Quick answer
0% ang UAE corporate tax sa unang AED 375,000 ng taxable income at 9% sa remaining amount para sa karamihan ng legal persons. Maaaring magbayad ang Qualifying Free Zone Persons ng 0% sa qualifying income. Maaaring ibaba ng Small Business Relief ang CT sa 0% para sa qualifying SMEs na may turnover hanggang AED 3 million.
Subukan ang libreng interactive tool for this topic
Buksan ang toolQuick decision guide
| Situation | Result |
|---|---|
| AED 500,000 profit (mainland LLC) | AED 11,250 CT (9% × AED 125,000 above threshold) |
| SBR elected, AED 2.5M turnover | AED 0 CT kung qualifying |
| Free zone, qualifying income only | 0% sa qualifying portion |
| Item | Halaga | Tala |
|---|---|---|
| Standard CT — unang AED 375,000 taxable income | 0% | Lahat ng legal persons |
| Standard CT — lampas sa AED 375,000 | 9% | Sa sobrang taxable income |
| Small Business Relief (elected) | 0% | Turnover ≤ AED 3 million, may conditions |
| QFZP qualifying income | 0% | Kailangan ang substance evidence |
| QFZP non-qualifying income | 9% | May de minimis rules |
| Natural person scope threshold | AED 1M turnover | Below = out of scope |
Sample calculation
Mainland LLC: accounting profit AED 500,000 → taxable income AED 500,000 → unang AED 375,000 sa 0% = AED 0; remaining AED 125,000 sa 9% = estimated corporate tax na AED 11,250.
Buong service page: tl/lp/corporate tax uae →
Last verified: 15 Agosto 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: 15 August 2026
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