Financial years starting on or after 1 June 2023 — confirm your entity FY with FTA.
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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.
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| Situation | Result |
|---|---|
| Profit AED 500,000 (mainland LLC) | AED 11,250 CT (9% × AED 125,000 above threshold) |
| SBR elected, revenue AED 2.5M | AED 0 CT if eligible |
| Free zone, qualifying income only | 0% on qualifying portion |
| Item | Amount | Note |
|---|---|---|
| Standard CT — first AED 375,000 taxable income | 0% | All juridical persons |
| Standard CT — above AED 375,000 | 9% | On excess taxable income |
| Small Business Relief (elected) | 0% | Revenue ≤ AED 3M, conditions apply |
| QFZP qualifying income | 0% | Substance tests required |
| QFZP non-qualifying income | 9% | De minimis rules apply |
| Natural person scope threshold | AED 1M turnover | Below = 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.
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Last verified: 27 اگست 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: 27 August 2026
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