How UAE corporate tax works
- 0% on taxable profit up to AED 375,000.
- 9% on taxable profit above AED 375,000.
Small business relief
Resident businesses with revenue of AED 3 million or less can elect small business relief and be treated as having no taxable income. The relief covers tax periods ending on or before 31 December 2029. You must still register and file a return, and choose the relief in each return.
Worked example
Taxable profit AED 620,000, revenue above AED 3 million.
Qualifying free zone companies, large multinational groups and some other businesses follow different rules.
Common questions
What is the corporate tax rate in the UAE?
0% on taxable profit up to AED 375,000 and 9% on profit above that.
Who qualifies for small business relief?
UAE resident businesses with revenue of AED 3 million or less in the tax period and in previous periods, for tax periods ending by 31 December 2029.
Do I still need to file if I claim relief?
Yes. You must register for corporate tax, file a return and elect the relief in it.
Sources
Related calculators
This calculator gives an estimate for guidance only. It is not legal or financial advice. Check important figures with the relevant authority or a qualified adviser.