UAE Corporate Tax calculator

One tax period, computed the way the law orders it: the Small Business Relief test, the Qualifying Free Zone Person test, then Article 20(2) from Accounting Income to Corporate Tax Payable, with interest limitation, Tax Loss relief and the 0% and 9% bands. Every step names its article. Free, nothing leaves your browser.

Status

Resident Person? (Article 11)

Free Zone Person? (Article 18)

Meets all Qualifying Free Zone Person conditions? Substance, audited accounts, transfer pricing, no election out (Article 18(1))

Constituent company of an MNE group? Consolidated revenue above AED 3.15bn; excluded from Small Business Relief (MD 73/2023 Art 3(1))

Revenue exceeded AED 3,000,000 in any previous Tax Period? Once exceeded, relief is lost (MD 73/2023 Art 2(3))

Elect Small Business Relief for this period?

Bank, insurance provider or natural person? Interest limitation does not apply (Article 30(6))

Tax Period end

Period figures (AED)

Revenue, gross Article 21 and MD 73/2023 Art 2(4): gross income, not profit

Accounting Income (net profit or loss before tax) Article 20(2): the starting point

Interest expenditure (Article 29)

Interest income

Depreciation and amortisation

Disallowed Net Interest Expenditure carried forward (Article 30(4))

Exempt income (AED)

Dividends from UAE resident juridical persons (Article 22(1))

Participation Exemption income (Article 23)

Other exempt income (Articles 22, 24)

Non-deductible expenditure charged to income (AED)

Entertainment, amusement or recreation (Article 32: 50% deductible)

Fines and penalties (Article 33(2))

Donations to non-qualifying entities (Article 33(1))

Dividends to owners charged to income (Article 33(4))

Corporate Tax expense booked (Article 33(6))

Recoverable input VAT charged to expense (Article 33(7))

Foreign income tax charged to expense (Article 33(8))

Expenditure not for the Business (Article 28(2)(a))

Expenditure incurred in deriving Exempt Income (Article 28(2)(b))

Reliefs, credits and Free Zone figures (AED)

Tax Losses carried forward (Article 37) Only losses after Corporate Tax commenced

Foreign Tax Credit available (Article 47)

Qualifying Income (Cabinet Decision 55 of 2023)

Non-qualifying Revenue (for the de minimis test)

The workbook does this for every period, with a Guide and a Sources sheetUAE Corporate Tax Computation Workbook, $29: the same computation in Excel with live formulas, every article cited, plus the filing calendar and penalty table.

See the workbook

Order of computation follows Article 20(2) of Federal Decree-Law No. 47 of 2022. Thresholds: AED 375,000 (Cabinet Decision 116 of 2022); Small Business Relief at AED 3,000,000 revenue (MD 73/2023, extended to periods ending on or before 31 December 2029 by MD 131/2026); interest safe harbour AED 12,000,000 (MD 126/2023); QFZP de minimis at the lower of 5% of Revenue and AED 5,000,000 (MD 139/2023). Judgement calls (wholly and exclusively for the Business, QFZP substance and transfer pricing) are facts, not formulas. Tax Groups, transfer pricing adjustments, Business Restructuring Relief and the Domestic Minimum Top-up Tax are outside this calculator. Not tax advice and not a filing.