UAE Corporate Tax calculator
Get a quick mainland estimate with the AED 375,000 zero band, plus a Small Business Relief eligibility sketch. QFZP is explained, not automated.
Estimate
Zero band (0%): AED 375,000.00
Taxed at 9%: AED 125,000.00
Estimated CT: AED 11,250.00
Effective rate on entered income: 2.25%.
Small Business Relief check: May be electable (revenue ≤ AED 3,000,000.00 and period ends on or before 2026-12-31).
MD 73/2023 sets the AED 3,000,000 revenue threshold for periods ending on or before 31 Dec 2026. No official extension past that date is stated here. Election is per tax period in EmaraTax.
How we calculate
Standard estimate: 0% on the first AED 375,000 of taxable income, then 9%. SBR uses the AED 3,000,000 revenue ceiling from MD 73/2023 for periods ending on or before 2026-12-31.
Sources: MoF SBR decision, FTA SBR topic. Last checked: 2026-10-11.
FAQ
- What is the UAE Corporate Tax rate?
- Under the standard regime, taxable income is taxed at 0% on the first AED 375,000 and 9% above that. Confirm current FTA guidance before you file.
- What is Small Business Relief?
- MD 73/2023 lets eligible resident taxable persons elect relief when revenue is AED 3,000,000 or less in the relevant and previous periods, for periods ending on or before 2026-12-31. QFZP and MNE group members cannot elect it.
- Is this official FTA software?
- No. EmiraBooks is not EmaraTax and is not FTA approved. Use this for a first pass only.
Not tax advice. Check figures and deadlines yourself or with your advisor. Facts on this page last checked: 2026-10-11.