UAE Corporate Tax 9% Estimator & Small Business Relief
Calculate your UAE corporate tax liability under Federal Decree-Law No. 47 of 2022. 0% up to AED 375k, 9% standard rate, and Small Business Relief check.
This tool enforces Federal Decree-Law No. 47 of 2022 & Decision No. 73 of 2023. Based on official UAE government sources.
View Official Government Portal Source (→)How This Calculation Works: Plain-English Legal Breakdown
Who Is NOT Covered By This Law?
Government entities, extractive businesses (upstream oil and gas governed under emirate-level concessions), qualifying public benefit entities, and non-commercial natural persons with turnover under AED 1M.
Edge Cases Handled
Net taxable profit up to AED 375,000 is taxed at 0%. Businesses with gross revenue ≤ AED 3,000,000 can elect for Small Business Relief to treat taxable income as zero for tax periods ending on or before 31 December 2029 (Ministerial Decision No. 131 of 2026 extending Decision No. 73 of 2023). Relief must be elected on each annual return. Qualifying Free Zone Persons may enjoy 0% on Qualifying Income.
Frequently Asked Questions
Do I have to pay corporate tax if my business makes under AED 375,000 profit?
No. Net taxable profit up to AED 375,000 is taxed at exactly 0% under Article 3 of Federal Decree-Law No. 47 of 2022. However, every licensed business must still register for corporate tax with the FTA and submit an annual tax return.
What is Small Business Relief and how does it benefit small businesses?
Under Ministerial Decision No. 73 of 2023, resident taxable businesses with gross revenue not exceeding AED 3,000,000 in any tax period (through 2026) can elect for Small Business Relief. When elected, the business is treated as having no taxable income and pays AED 0 corporate tax.
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