UAE Corporate Tax Calculator: 9% Above AED 375,000
"UAE corporate tax is 0% on taxable income up to AED 375,000 and 9% on the excess above it. A business with AED 1,000,000 of taxable income pays 9% on AED 625,000, which is AED 56,250: an effective rate of 5.6%, not 9%."
UAE Corporate Tax Factors
Small Business Relief: businesses with revenue at or below AED 3,000,000 may elect to be treated as having no taxable income, currently available for periods ending on or before 31 December 2026.
Free zone companies may retain 0% on Qualifying Income, but only if they meet substance requirements and do not elect into the standard regime.
Large multinational groups with global revenue above EUR 750 million face a 15% domestic minimum top-up tax from January 2025, which this calculator does not model.
Frequently Asked Questions
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