Corporate Tax Calculator
UAE Corporate Tax liability estimator
Effective June 2023, all UAE businesses are subject to 9% Corporate Tax above AED 375,000 profit. Free Zone Qualifying Persons (QFZP) get 0% on qualifying income. Use our calculator to estimate your annual CT liability.
UAE Corporate Tax Estimator
Estimate your annual UAE corporate tax liability and registration costs. UAE CT applies to all businesses since June 2023.
Net profit after deductions, depreciation, and Small Business Relief.
Estimated Annual CT
AED 0
JPA handles CT registration + filing from AED 3,500/year. We're FTA-registered Tax Agents.
UAE Corporate Tax at a glance
- 0% rate on taxable income up to AED 375,000
- 9% rate on taxable income above AED 375,000
- 15% rate for multinational groups subject to OECD Pillar Two (revenue over EUR 750 million)
- QFZP relief — Qualifying Free Zone Persons pay 0% on qualifying income (broadly: trade with non-UAE customers, certain financial activities, holding company income)
- Filing deadline — 9 months after end of financial year. December year-end → September 30 deadline. March year-end → December 31 deadline.
Who must register for UAE Corporate Tax?
Every UAE legal entity (LLC, Free Zone Company, branch, holding company) must register with the FTA. Sole proprietors and unincorporated businesses with annual revenue over AED 1 million also register. Foreign companies with a UAE Permanent Establishment register too. We register clients within the deadline (typically 3 months from license issue for new entities) to avoid the AED 10,000 late penalty.
What is a Qualifying Free Zone Person (QFZP)?
A QFZP is a Free Zone entity that meets specific conditions and gets 0% CT on its qualifying income. Conditions include: maintaining adequate substance in the UAE, deriving qualifying income (specific activities like trading with non-UAE customers, fund management, holding company functions, etc.), complying with transfer pricing, preparing audited financial statements, and not electing to be subject to standard CT. The QFZP regime is detailed and the FTA has issued multiple decisions clarifying it — we structure clients to maximise QFZP eligibility.
What is Small Business Relief?
Businesses with revenue up to AED 3 million can elect Small Business Relief, treating them as if they had no taxable income (so no CT). Available for tax periods ending on or before 31 December 2026. Many of our small clients use this to avoid CT during their early years.
Are dividends taxed?
Dividends from UAE companies are generally exempt under the participation exemption (subject to conditions). Foreign dividends may also be exempt. We advise on structuring to qualify for these exemptions.
When is the first CT return due?
For most companies (December year-end), first CT return covers the period from June 1, 2023 (or your start date if later) to December 31, 2024 — due September 30, 2025. For companies with March year-end, first return covers April 1, 2024 – March 31, 2025, due December 31, 2025.
How JPA handles your CT
From AED 3,500/year, we manage:
- FTA registration via EmaraTax with correct period selection
- QFZP structuring — we advise on activities and substance to qualify
- Transfer pricing documentation for related-party transactions
- Adjustments and elections — depreciation, foreign tax credits, exemptions
- Return preparation and filing via EmaraTax
- FTA representation if you receive any queries or audits
- Annual planning — we work with your bookkeeping data to optimise CT throughout the year, not just at filing time