UAE Business Profit Calculator

0% on taxable income up to AED 375,000, and a flat 9% on taxable income above that threshold, under the standard regime. This has applied since financial years starting on or after 1 June 2023 (Federal Decree-Law No. 47 of 2023) and remains current. It's not 9% on everything — only the portion of taxable income above AED 375,000 is taxed at 9%.

Not necessarily. This calculator shows gross profit (revenue minus the costs you enter), which is a reasonable starting estimate for taxable income for a simple business. Actual taxable income can differ after tax adjustments — disallowed expenses, exempt income, unrealized gains/losses elections, transfer pricing adjustments, and other items in the Corporate Tax Law and its executive guidance. Treat this as a directional estimate, not a filing figure.

Only on 'Qualifying Income,' and only if the entity is a Qualifying Free Zone Person (QFZP) — meeting substance, activity, and transfer pricing conditions, and not electing into the standard regime. Non-qualifying income, including most income from mainland customers, is taxed at the standard 9%. Qualifying Income itself is narrowly defined (Cabinet Decision No. 100 of 2023) and genuinely depends on your specific free zone, licensed activity, and who you're transacting with — DMCC, JAFZA, and DIFC entities can land in different places. Use the free zone mode above for an illustrative number, but confirm your actual QFZP status and Qualifying Income with a tax advisor.

An election available to resident Taxable Persons whose revenue is AED 3,000,000 or less in the current tax period and every previous one — if elected, taxable income for the period is treated as AED 0. It isn't automatic; you have to actively elect it when filing, and it isn't available to Qualifying Free Zone Persons or members of a large multinational group. Originally set to end for tax periods after 31 December 2026, the Ministry of Finance extended it in August 2026 (Ministerial Decision No. 131 of 2026) to tax periods ending on or before 31 December 2029.

Generally yes — corporate tax registration with the FTA is required for taxable persons regardless of whether tax is actually due for a given period, including businesses that fall under the 0% bracket or plan to elect Small Business Relief. Late registration carries its own administrative penalty.

They're separate taxes with separate rules. VAT is a 5% transaction tax on most goods and services, generally collected from customers and remitted to the FTA regardless of whether the business is profitable. Corporate tax is a 0%/9% tax on annual taxable income (profit-based), assessed once per tax period. A business can owe VAT and no corporate tax in the same year, or vice versa — most real businesses need to track both. See the UAE VAT Calculator (nabeelaman.com/uae-vat-calculator) for VAT registration thresholds and the 5% math.

No — it's a general estimate for orientation and quick planning, not a substitute for FTA guidance or a registered tax agent. Free zone qualifying income, tax adjustments, and group structures can all change the real number materially. Confirm your actual liability with the FTA (EmaraTax) or a qualified tax advisor before relying on any figure here.