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NRI & International · United Arab Emirates

UAE Corporate Tax & Small Business Relief Calculator

Estimate standard UAE corporate tax and compare it with a Small Business Relief election when the entered eligibility facts are confirmed.

Enter your details

Values you enterComputed values

Scope: Standard-rate taxable companies only. Qualifying Free Zone, exempt entities and Pillar Two / top-up tax calculations are excluded.

Dates

Scope

Amounts

SBR

Check the applicable EUR 750m group test.

Result

Estimate

Estimated corporate tax: AED 29,250.00 under standard rates.

Adjusted income before lossesAED 700,000.00
Eligible loss used (75% cap)AED 0.00
Standard corporate taxAED 29,250.00
Tax after SBR electionAED 29,250.00

Relief decision

ConditionResult
Resident personyes
Current revenue ≤ AED 3mYes
Maximum prior-period revenue ≤ AED 3mYes
Period ends by 31 December 2029Yes
Other relief conditions verifiedunknown
Large MNE group excludedNo
SBR eligibility on entered factsNot established
Election enteredNo

Assumptions & scope

  • Standard-rate taxable companies only. Qualifying Free Zone, exempt entities and Pillar Two / top-up tax calculations are excluded.
  • Profit adjustments and eligible tax losses are entered after legal verification. Relief does not remove registration, return or recordkeeping duties. The tool excludes foreign tax credits, groups, transfer pricing and loss carry-forward accounting under an SBR election.

Disclaimer: Computed to the best of our knowledge, as per the laws, rules and official guidance of the country stated on this page in force on the date this website was last deployed (2 Oct 2026). Results are estimates for planning only and are not tax, legal, employment or investment advice. Please verify with the official sources listed, or a qualified professional, before relying on them. Rates and limits last reviewed on 1 Oct 2026.

How to use the UAE Corporate Tax Calculator

  1. 1

    Enter your own amounts, dates and verified eligibility facts. Sample values illustrate the calculation only.

  2. 2

    Check the breakdown and assumptions. Resolve any review-required items before using the result.

  3. 3

    Download the Figment PDF to retain the inputs, calculation, sources and scope.

How the calculation works

Adjusted income = accounting profit + verified add-backs − verified deductions.

Eligible loss set-off is capped at 75% of pre-loss taxable income. Standard tax = 9% × income above AED 375,000.

An eligible SBR election treats the period as having no taxable income; test current and prior revenue and exclusions.

Standard-rate taxable companies only. Qualifying Free Zone, exempt entities and Pillar Two / top-up tax calculations are excluded.

Worked example

  • AED 700,000 adjusted taxable income, no loss relief: standard corporate tax is AED 29,250.
  • A verified eligible resident with revenue within AED 3 million in all relevant periods can model a valid SBR election at zero current tax.

What this tool covers

Standard-rate taxable companies only. Qualifying Free Zone, exempt entities and Pillar Two / top-up tax calculations are excluded.

Using the result

Keep underlying bank statements, travel records, contracts or invoices with the PDF, as applicable. Recalculate when the facts or assumptions change. A modelled result is not a filing, legal opinion or guarantee.

Frequently Asked Questions

No. Prior periods, residence, exclusions and the election also matter.