UAE corporate tax calculator.
Mainland or free zone, qualifying income share, and the Small Business Relief election. The tool shows the tax and the effective rate, and says which tests you would still have to pass.
Corporate tax due
Effective rate 5.3%
Checked September 2026. A QFZP must also meet substance, audit and de minimis tests every period; failing any one taxes all income at 9% for five periods. Registration is mandatory regardless of the result here.
Does the AED 375,000 zero band apply to free-zone companies?
For a Qualifying Free Zone Person, qualifying income is taxed at 0 percent and non-qualifying income at 9 percent from the first dirham; the AED 375,000 band does not apply to the non-qualifying portion. A free-zone company that is not a QFZP is taxed like a mainland company, with the band.
Who can elect Small Business Relief?
A UAE-resident business with revenue of AED 3 million or less in the current and all previous tax periods, that is not a QFZP or part of a large multinational group. Available for tax periods ending on or before 31 December 2026.
Is registration required if the tax is nil?
Yes. Every taxable person registers on EmaraTax regardless of profit, and files a return even where Small Business Relief brings the liability to zero.
Registered, classified and filed.
We register on EmaraTax, test the free-zone qualification properly, and file within nine months of your year end.