🇦🇪 Free UAE Corporate Tax Calculator 2025
UAE Corporate Tax Calculator 2025
Calculate UAE Corporate Tax at 9% with the AED 375,000 tax-free threshold. Includes small business relief, free zone exemptions and mainland company calculations.
UAE Corporate Tax — Everything You Need to Know
The UAE introduced Corporate Tax effective for financial years starting on or after 1 June 2023. This is a significant change for businesses operating in the UAE.
Key Points
- Standard Rate: 9% on taxable income above AED 375,000
- Tax-Free Threshold: First AED 375,000 is taxed at 0%
- Small Business Relief: Businesses with revenue under AED 3 million can elect for 0% tax
- Free Zone Companies: Qualifying Free Zone companies continue to benefit from 0% on qualifying income
- Individuals: Personal income (salary, investment income) is NOT subject to Corporate Tax
Who Must Register?
- All UAE mainland companies
- Free zone companies (even if they qualify for 0% rate)
- Foreign companies with UAE presence
- Self-employed individuals with business income exceeding AED 1 million
⚠️ This calculator provides estimates only. Consult a licensed UAE tax advisor for official calculations and compliance requirements.
Frequently Asked Questions
When did UAE Corporate Tax start?
UAE Corporate Tax became effective for financial years starting on or after 1 June 2023. A company with a financial year starting January 2024 would first file for the period ending December 2024, with the first returns due in 2025.
What is the UAE Corporate Tax rate?
The standard rate is 9% on taxable income exceeding AED 375,000. The first AED 375,000 of taxable income is at 0%. Small businesses with revenue under AED 3 million can elect for full 0% relief.
Are free zone companies exempt from UAE Corporate Tax?
Qualifying Free Zone Persons may benefit from a 0% Corporate Tax rate on qualifying income. However, they must still register and file returns, and non-qualifying income may be subject to 9% tax. Conditions apply.
Is salary income subject to UAE Corporate Tax?
No. Personal employment income (salary, wages, allowances) is not subject to UAE Corporate Tax. The tax applies to business income. UAE also has no personal income tax on salaries.