corporate-tax

UAE Corporate Tax Calculator | AL SAQR Accounting & Bookkeeping
UAE Corporate Tax
Calculator — FY 2024–25
Federal Decree-Law No. 47 of 2022

UAE Corporate Tax
Calculator

Estimate your UAE Corporate Tax liability based on taxable profit adjustments. Aligned with FTA rules including Small Business Relief thresholds.

0% on first AED 375,000
9% on profit above AED 375,000
SBR available ≤ AED 3M revenue
Entity Type
Mainland entity subject to standard 0%/9% CT regime. All taxable income included in scope.
Revenue
Business Income
Business Turnover Total sales / service revenue
AED
Other Income Rental, interest, dividends received
AED
Total Revenue
AED 0
Allowable Deductions
Operating Expenses
Cost of Goods Sold / Direct Costs
AED
Salaries & Employee Costs
AED
Rent & Occupancy
AED
Utilities
AED
Legal & Professional Fees
AED
Bank Charges & Finance Costs
AED
Other Allowable Expenses
AED
Total Allowable Deductions
AED 0
Non-Deductible Add-backs
Expenses Not Deductible for CT Purposes
Accounting Depreciation Replace with capital allowances if applicable
AED
Entertainment (50% disallowed portion) Art. 32 — only 50% of qualifying entertainment is deductible
AED
Fines & Penalties
AED
Donations (non-approved bodies) Only approved public benefit entities qualify
AED
Other Non-Deductible Items
AED
Total Add-backs
AED 0
Tax Adjustments
Deductions & Credits
Prior Year Tax Losses (carried forward) Max 75% of taxable income in current period
AED
Exempt Income Qualifying dividends, participation exemption
AED
Foreign Tax Credits Tax paid abroad on foreign-sourced income
AED

Important Assumptions

  • Taxable income = Revenue + Add-backs − Allowable Deductions − Exempt Income − Loss Relief (capped at 75%)
  • Entertainment add-back: enter the disallowed 50% portion only
  • Free Zone Persons with Qualifying Income may be subject to 0% — confirm with advisor
  • Small Business Relief (SBR) applicable where total revenue ≤ AED 3,000,000 (elect on CT return)
  • This calculator does not cover Transfer Pricing, Group Relief, or Interest Limitation rules
Estimated Net CT Payable
AED 0
After foreign tax credits
Effective Rate: 0.00%
✓ Small Business Relief may apply — total revenue ≤ AED 3,000,000. Elect on CT return.
Total Revenue AED 0
Allowable Deductions AED 0
Non-Deductible Add-backs AED 0
Exempt Income AED 0
Loss Relief Applied AED 0
Taxable Profit / (Loss) AED 0
0% on first AED 375,000 AED 0
9% on balance above AED 375,000 AED 0
Gross CT Liability AED 0
Less: Foreign Tax Credits AED 0
NET CT PAYABLE AED 0
Profit Band Split
0% Band (≤ AED 375K) 9% Band
0% Rate
9% Rate

Need a Precise Tax Review?

Get a professional CT assessment from a qualified UAE tax advisor — covering Free Zone eligibility, Transfer Pricing, and FTA filing.

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AL SAQR Accounting & Bookkeeping
Dubai, UAE  ·  www.vataccount.com
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DISCLAIMER: This calculator is provided for general guidance and illustrative purposes only. Results are based on user-entered data and do not constitute tax advice. Users are strongly advised to consult a qualified UAE tax advisor before filing or making tax-related decisions. AL SAQR Accounting & Bookkeeping accepts no liability for errors, omissions, or reliance on calculator outputs.
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