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Free tools · UAE tax
Excello's free UAE corporate tax calculator estimates tax at 9% on taxable income above AED 375,000, and applies the rules for Qualifying Free Zone Persons and Small Business Relief.
It gives estimates for planning. The rules were last checked on 17 September 2026 against the Federal Tax Authority and the UAE government portal.
Free. No sign-up. Amounts in AED.
Try it
Choose the type of business, enter taxable income, and tick the Small Business Relief boxes if they apply.
The formula
| Taxable income | Taxed at 0% | Taxed at 9% | Corporate tax | Effective rate |
|---|---|---|---|---|
| AED 300,000 | AED 300,000 | AED 0 | AED 0 | 0.00% |
| AED 375,000 | AED 375,000 | AED 0 | AED 0 | 0.00% |
| AED 500,000 | AED 375,000 | AED 125,000 | AED 11,250 | 2.25% |
| AED 1,000,000 | AED 375,000 | AED 625,000 | AED 56,250 | 5.63% |
| AED 5,000,000 | AED 375,000 | AED 4,625,000 | AED 416,250 | 8.33% |
Qualifying Free Zone Persons
Relief and timing
Small Business Relief
UAE corporate tax period calculation
The tax period is normally the business's financial year, starting with the first financial year that began on or after 1 June 2023. The return is filed, and the tax paid, within nine months of the period's end.
A financial year ending on 31 December 2025 has a deadline of 30 September 2026.
Source: UAE government portal, corporate tax; FTA, Free Zone Persons bulletin; FTA, Small Business Relief; FTA, return and payment deadline. Last checked 17 September 2026.
The workbook
Where Excello fits
UAE corporate tax is 0% on taxable income up to AED 375,000 and 9% on taxable income above that. A Qualifying Free Zone Person pays 0% on Qualifying Income and 9% on its other taxable income.
Subtract AED 375,000 from taxable income and multiply what is left by 9%. On AED 900,000 of taxable income, that is 9% of AED 525,000, or AED 47,250.
A Qualifying Free Zone Person pays 0% on Qualifying Income and 9% on all other taxable income, with no AED 375,000 band. A free zone company that does not qualify is taxed like a mainland business.
Small Business Relief lets an eligible UAE business be treated as having no taxable income for a tax period. Revenue must be AED 3,000,000 or less in that period and every earlier one, for periods ending by 31 December 2026.
Within nine months of the end of the tax period, and the tax must be paid by the same date. For a financial year ending on 31 December 2025, that is 30 September 2026.
Yes. The calculator and the Excel template are free, with no sign-up. They give estimates starting from taxable income; returns and payments are made through the Federal Tax Authority's EmaraTax portal.