Tax Planning Tools
Estimate the corporate tax position of a UAE company from its taxable profit, entity type and free zone status. Indicative only — your final position depends on your accounts and the Federal Tax Authority requirements that apply to you.
Interactive Estimate
Enter figures for one financial year. Nothing is submitted or stored while you use the calculator.
Total revenue for the financial year, before expenses.
Accounting profit after allowable expenses, before corporate tax.
Indicative result
Estimated corporate tax
0 AED
Corporate tax registration and the filing of a return are generally required even where the estimated tax is zero, including where Small Business Relief is elected or a 0% rate applies.
Send us your figures and we will arrange a review of your registration status, free zone position and filing obligations.
This calculator is an indicative estimate for planning purposes only. It is not tax advice and it does not confirm eligibility for any rate, exemption or relief. Your actual liability depends on your financial statements, adjustments, group structure and the rules applied by the Federal Tax Authority.
Guide
The UAE applies several separate taxes that are often confused with each other. Each one has its own scope, rate, threshold and registration requirement. This guide sets out how they differ.
| Tax | Headline rate | Applies to | Registration threshold |
|---|---|---|---|
| Corporate tax | 0% up to AED 375,000 taxable profit, 9% above | Profit of businesses and commercial activity | Registration required for taxable persons |
| Value added tax (VAT) | 5% standard rate | Supplies of most goods and services | Mandatory at AED 375,000 taxable supplies; voluntary at AED 187,500 |
| Personal income tax | None | Salaries and personal income of individuals | Not applicable |
| Excise tax | Separate rates by product | Specific goods such as tobacco, energy drinks and sweetened drinks | Registration required for those dealing in excise goods |
| Customs duty | Applied on imports under the customs framework | Goods imported into the country | Handled through the customs process |
Corporate tax applies to the taxable profit of businesses under Federal Decree-Law No. 47 of 2022. The first AED 375,000 of taxable profit is subject to a 0% rate and profit above that is subject to 9%. A qualifying free zone person may be subject to 0% on qualifying income, with non-qualifying income subject to 9%. Small Business Relief may be elected by eligible businesses with revenue up to AED 3,000,000, subject to the published conditions.
VAT is a consumption tax charged at a standard rate of 5% on most supplies of goods and services, with certain supplies zero-rated or exempt. It is calculated on turnover, not profit. Registration is mandatory once taxable supplies exceed AED 375,000 in the relevant period, and voluntary registration is possible above AED 187,500.
This is the most common confusion. VAT is collected from your customers on your sales and paid over to the authority; it is not a cost of your profit. Corporate tax is charged on the profit your business retains. A company can be registered for both, one, or neither, depending on its revenue and activity.
The UAE does not impose a personal income tax on individual salaries. An individual may still fall within the corporate tax rules where they carry on a business or business activity in their own name above the published threshold.
Excise tax targets specific goods considered harmful to health or the environment, with separate rates set per product category. Customs duty applies to goods imported into the country and is handled through the customs process, with specific treatment for goods moving into and out of free zones.
A free zone company is not automatically outside the tax system. It must register for corporate tax, and the 0% rate on qualifying income depends on meeting all of the conditions of a qualifying free zone person, including adequate substance and the nature of the income earned. Where those conditions are not met, the standard regime applies.
This guide is general information about the published UAE tax framework. It is not tax advice, and rates, thresholds and conditions can change. Confirm your position against the current Federal Tax Authority requirements before acting.
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