UAE corporate tax rates
Taxable income up to AED 375,000: 0% Taxable income above AED 375,000: 9%Corporate tax applies under Federal Decree-Law No. 47 of 2022 for financial years starting on or after 1 June 2023. Large multinational groups (consolidated revenue of EUR 750M or more) may also be subject to the 15% domestic minimum top-up tax, which this calculator does not model.
Small Business Relief
Resident businesses with revenue of AED 3 million or less can elect to be treated as having no taxable income. Ministerial Decision No. 131 of 2026 extended the relief to tax periods ending on or before 31 December 2029. Qualifying Free Zone Persons and members of large multinational groups cannot use it. You still need to register and file a return.
Free zone companies
A Qualifying Free Zone Person pays 0% on qualifying income and 9% on other taxable income, subject to substance and de minimis conditions that this calculator does not check.
Questions
Do I pay corporate tax on AED 375,000 profit?
No. The first AED 375,000 of taxable income is taxed at 0%.
Has Small Business Relief been extended?
Yes. It now applies to tax periods ending on or before 31 December 2029, with the same AED 3 million revenue threshold.
Sources: Federal Tax Authority: Small Business Relief · Ministry of Finance: Small Business Relief extended to 31 December 2029