UAE Tax
Calculator.
Estimate your corporate tax (0% / 9%) and VAT (5%) in seconds, and check the VAT registration thresholds. A quick indication — for a definitive position, talk to our tax team.
Taxable income is accounting profit after the adjustments allowed under the UAE Corporate Tax Law.
Registration is mandatory — turnover is above the AED 375,000 threshold.
These are estimates, not a tax filing.
Your real position depends on adjustments, exemptions, free-zone status and reliefs. Our tax team will give you the exact number and handle the filing.
Indicative only, based on the UAE Corporate Tax Law (Federal Decree-Law No. 47 of 2022) and UAE VAT Law, current as of August 2026. This calculator does not account for exemptions, free-zone (QFZP) rules, group relief, or other adjustments, and is not tax advice. Figures should be confirmed with a qualified tax adviser. See our Finance & Tax practice.
What is the UAE corporate tax rate?
Corporate tax is 0% on taxable income up to AED 375,000 and 9% above AED 375,000. Large multinational groups may also face a 15% domestic minimum top-up tax under the OECD Pillar Two rules.
What is Small Business Relief?
A resident business with revenue of AED 3,000,000 or less (in the current and all prior tax periods) can elect to be treated as having no taxable income, so no corporate tax is due for that period. Conditions and time limits apply under the relevant Ministerial Decision.
What is the VAT rate in the UAE?
The standard VAT rate is 5%. Certain supplies are zero-rated (0%) or exempt.
When must I register for VAT?
Registration is mandatory once taxable supplies exceed AED 375,000 over the past 12 months (or are expected to in the next 30 days). Voluntary registration is available above AED 187,500.
Do Free Zone companies pay 0% corporate tax?
Only as a Qualifying Free Zone Person (QFZP). A QFZP pays 0% on qualifying income and 9% on non-qualifying income, and must maintain adequate substance in the UAE, meet the de-minimis rule, comply with transfer pricing, prepare audited accounts, and not elect standard tax. Miss a condition and standard rates apply to all income.
Do I need transfer pricing documentation?
Related-party and connected-person dealings must be at arm's length, with a TP disclosure form filed alongside the return. A Master File and Local File are required if the group's consolidated revenue is AED 3.15bn or more, or your revenue is AED 200m or more.
When do Pillar Two and the 15% minimum tax apply?
For multinational groups with consolidated revenue of EUR 750m (about AED 3.15bn) or more in at least two of the last four years. Those groups face Country-by-Country Reporting, and the UAE Domestic Minimum Top-up Tax of 15% applies for financial years starting on or after 1 January 2025.
Find your position.
Free Zone or Mainland, QFZP 0% status, related-party transfer pricing, and the Pillar Two global minimum tax — answered in four questions.
Standard 0% / 9%
Mainland and non-qualifying Free Zone companies pay 0% on the first AED 375,000 of taxable income and 9% above.
0% on qualifying income
A Qualifying Free Zone Person pays 0% on qualifying income and 9% on non-qualifying income, when the conditions are met continuously.
Transfer pricing
Related-party and inter-group transactions must be at arm's length, with a disclosure form and, above set thresholds, Master and Local files.
Pillar Two 15%
Multinational groups over EUR 750m face Country-by-Country Reporting and the UAE 15% Domestic Minimum Top-up Tax from 2025.