多数法人：应税收入首个 AED 375,000 为 0%，超出部分 9%。
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阿联酋企业所得税计算器
按法人类型、自由区、Small Business Relief 及需顾问介入的因素估算阿联酋企业所得税。
Who is this for? LLCs, sole establishments, freelancers, and free zone companies estimating UAE CT on profits.
Quick answer
在阿联酋，企业所得税通常对首个 AED 375,000 应税利润适用 0%，超出部分 9%。自然人在营业额不超过 AED 100万时可能不在范围内。Small Business Relief 与自由区制度取决于 FTA 条件。
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 27, 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
| Situation | Result |
|---|---|
| Taxable profit up to AED 375,000 | 0% CT rate on that portion |
| Taxable profit above AED 375,000 | 9% 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: 27 August 2026
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自由区与对比
签证与移民
增值税、企业所得税与合规
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Frequently asked questions
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