Enter your taxable income for the year. The calculator applies the 0% band and the standard rate, and checks Small Business Relief. For a full return from your accounts, use the free return guidance.
Taxable income is profit after the tax adjustments (for example half of client entertainment, fines and donations added back). To work it out from your trial balance or financial statements, use the free Corporate Tax return guidance.
Key facts from the law
Taxable Income up to the threshold set by Cabinet decision is taxed at 0%, and above it at 9%Corporate Tax Law, Art. 3(1)
The portion of Taxable Income not exceeding AED 375,000 is taxed at 0% in the Tax PeriodCabinet Decision 116/2022, Art. 2(1)
Taxable Income above AED 375,000 is taxed at 9%Cabinet Decision 116/2022, Art. 3
The AED 375,000 band is not pro-rated when the Tax Period is longer or shorter than 12 monthsFTA First Tax Period guide, p. 13
A Resident Person whose Revenue is at or below the threshold may elect to be treated as having no Taxable Income for the Tax PeriodCorporate Tax Law, Art. 21
The Revenue threshold is AED 3,000,000, for the Tax Period and each previous Tax PeriodMinisterial Decision 73/2023, Art. 2(1)
The relief applies only to Tax Periods ending on or before 31 December 2026Ministerial Decision 73/2023, Art. 2(2)
Each point is checked against the text of the law or FTA guide held by TI.
Corporate Tax is charged on your profit, not your total sales revenue. Revenue is just used as a threshold test for certain reliefs, not as the tax base itself.
Corporate Tax is the tax imposed on juridical persons and Business income, and Taxable Income is the income that is subject to Corporate Tax.
FTA guidance confirms the accounting net profit or loss from the financial statements is the starting point for determining Taxable Income, distinct from Revenue. Based on FTA guidance
Revenue is defined as the gross amount of income derived during a Tax Period and is different from profit, which is Revenue less expenditure.
It depends on your revenue and status. You qualify if you're a UAE-resident business with revenue of AED 3 million or less in this and every earlier tax period ending on or before 31 December 2026, and you're not part of a multinational group or a Qualifying Free Zone Person. Make the election in your Tax Return.
A Resident Person that is a Taxable Person may elect to be treated as having no Taxable Income for a Tax Period where its Revenue and that of previous periods does not exceed a threshold set by the Minister (Article 21(1)).
Under FTA guidance the threshold is AED 3,000,000 for the relevant and all previous Tax Periods, with the relief available for Tax Periods ending on or before 31 December 2026; members of MNEs and Qualifying Free Zone Persons are excluded. Based on FTA guidance
The FTA bulletin confirms the same conditions — Resident Taxable Person, Revenue at or below AED 3 million in the relevant and previous periods ending on or before 31 December 2026, and not an MNE member or Qualifying Free Zone Person. Based on FTA guidance
Guidance only, not tax advice. Answers were drafted by TI from the FTA’s published law and last updated on 15 September 2026; rely on the official text and a registered tax agent before you file.