When does UAE corporate tax apply?

UAE Corporate Tax applies to financial years starting on or after 1 June 2023. The standard rate is 9% on taxable income exceeding AED 375,000. Income up to AED 375,000 is taxed at 0%.

What is a Qualifying Free Zone Person (QFZP)?

A Qualifying Free Zone Person is a free zone entity that meets specific conditions — adequate substance, qualifying income, transfer pricing compliance, and audited financial statements. QFZPs pay 0% on qualifying income and 9% on non-qualifying income.

Do I need to register for UAE corporate tax?

Yes. All taxable persons — including free zone entities — must register for corporate tax with the FTA, regardless of whether they have taxable income or qualifying free zone status.

When is the first corporate tax return due?

The corporate tax return is due within 9 months of the end of the financial year. For a December year-end, the first return covering FY 2024 was due by 30 September 2025.

What expenses are deductible against corporate tax?

Expenses wholly and exclusively incurred for business purposes are generally deductible. Specific limits apply to entertainment expenses (50%), interest (30% EBITDA cap for most entities), and related-party transactions (must meet transfer pricing arm’s length standard).

Is this calculator an official tool?

No. This calculator gives an indicative estimate based on the inputs you provide. Actual tax positions can depend on factors like related-party transactions, exempt income, foreign tax credits, and elections under the QFZP regime. For a binding view, speak to a tax adviser.

UAE Corporate Tax Calculator | Free Tool

Step 1 of 1 · Inputs

Tell us about your business.

Enter your figures below and we'll calculate your UAE Corporate Tax liability. All numbers in AED. Note: this is an estimate based on standard rules — Qualifying Free Zone Person (QFZP) status requires substance, qualifying activities and de minimis tests to be met.

Annual revenue (AED)

AED

Total revenue/turnover for the financial year

Allowable expenses (AED)

AED

Business expenses deductible for CT purposes

Business structure

Mainland LLC9% above AED 375k

Free Zone — QFZP0% on qualifying income

Free Zone — non-QFZP9% above AED 375k

Financial year end

CT return filing deadline is 9 months after year-end

Your result

Your estimated
UAE Corporate Tax liability.

Taxable income

—

Revenue less allowable expenses

CT liability

—

Annual UAE Corporate Tax

Effective rate

—

Tax as % of taxable income

How we calculated it

Filing deadline: —
This is your annual UAE Corporate Tax return filing deadline (9 months from financial year end). Penalties apply for late filing.

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DISCLAIMER · This is a simplified estimate based on standard UAE CT rules effective from 1 June 2023. Actual liability depends on entity type, group structure, free zone qualification, tax loss utilisation, transfer pricing adjustments, exempt income and other factors not modelled here. This calculator is not tax advice. For a definitive computation, contact our CT team.

Get the full breakdown

Email me the detailed result + a PDF summary

Includes the structural assumptions, qualifying-income tests, group-relief notes and a 1-page PDF you can share with finance/legal. No sales call — just the numbers, fully explained.

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Regulatory

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UAE Corporate Tax
calculator.

Tell us about your business.

Your estimated
UAE Corporate Tax liability.

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Main

Services

Eight services.One firm.

Core Services

Regulatory

Specialist

UAE Corporate Taxcalculator.

Tell us about your business.

Your estimatedUAE Corporate Tax liability.

Need real advice, not just a calculator?

Main

Services

Eight services.
One firm.

UAE Corporate Tax
calculator.

Your estimated
UAE Corporate Tax liability.