What is the UAE corporate tax rate?

UAE corporate tax is 0% on taxable income up to AED 375,000 and 9% on the portion above AED 375,000, for financial years starting on or after 1 June 2023.

What is Small Business Relief?

Businesses with revenue of AED 3 million or less in the relevant and previous tax periods may elect Small Business Relief and be treated as having no taxable income, available through the tax period ending 31 December 2026.

Do free zone companies pay corporate tax?

A Qualifying Free Zone Person can benefit from a 0% rate on qualifying income and 9% on non-qualifying income, subject to meeting the conditions.

Free tool

UAE Corporate Tax Calculator

Estimate your UAE corporate tax in seconds. 0% up to AED 375,000, 9% above — with Small Business Relief and free zone notes.

Annual taxable income (net profit)

AED

Small Business Relief — my revenue is AED 3,000,000 or less and I want to elect relief (available through 31 Dec 2026).

Estimated corporate tax

AED0

Effective rate: 0%

0% band (first AED 375,000)AED 0

9% on the remainderAED 0

Taxable above thresholdAED 0

Get help registering & filing

0% on taxable income up to AED 375,000; 9% on the portion above, for financial years starting on or after 1 June 2023.
Small Business Relief: revenue ≤ AED 3M may elect to be treated as having no taxable income (through the period ending 31 Dec 2026).
Free zone: a Qualifying Free Zone Person can get 0% on qualifying income, 9% on non-qualifying income, if conditions are met.
Large multinationals (group revenue ≥ EUR 750M) may fall under the 15% Domestic Minimum Top-up Tax — outside this estimate.

Indicative estimate only — not tax or legal advice. UAE corporate tax treatment depends on your specific structure, elections, exempt income and Federal Tax Authority guidance. Figures current as of June 2026. For an accurate assessment and registration/filing support, contact the Alwahaa desk.

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