🧾 2026 · UAE corporate tax · free & instant

UAE corporate tax calculator (2026)

Q: How much is UAE corporate tax in 2026?

For a standard Taxable Person, 0% applies to taxable income up to AED 375,000 and 9% above it. A QFZP has 0% on qualifying income and 9% on taxable income that is not qualifying; the AED 375,000 band does not apply to a QFZP.

Q: Can a QFZP use Small Business Relief?

No. A Qualifying Free Zone Person cannot elect Small Business Relief. Confirm the facts and filing position with the FTA or a qualified adviser.

Estimate the standard UAE rate or separate a QFZP’s qualifying and non-qualifying taxable income. Clear assumptions first; a tax adviser or the FTA confirms the final position.

Which estimate do you need?

Choose QFZP only if you have already assessed that status. This tool cannot determine qualifying income or QFZP eligibility.

Standard taxable income (AED)

AED

ESTIMATED UAE CORPORATE TAX (PER YEAR)

AED 11,250

Effective rate 2.3% · 9% applies only above AED 375,000

This is a simplified estimate, not tax advice. Standard taxable income is 0% to AED 375,000 and 9% above. A QFZP is 0% only on qualifying income and 9% on taxable income that is not qualifying; the standard AED 375,000 band and Small Business Relief do not apply to a QFZP. Read the FTA guidance and confirm your position with a tax adviser.

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How UAE corporate tax works in 2026

For a standard Taxable Person, the UAE rate is 0% on taxable income up to AED 375,000 and 9% above that. A Qualifying Free Zone Person follows a separate rate path: 0% on qualifying income and 9% on taxable income that is not qualifying; it does not use the standard AED 375,000 band.

0% / 9%

Standard taxpayer

0% up to AED 375,000 of taxable income; 9% above it.

QFZP qualifying income

0% only on income that qualifies under the QFZP rules.

QFZP non-qualifying income

9% on taxable income that is not qualifying, without the AED 375,000 standard band.

Free zone companies and the 0% rate

A Qualifying Free Zone Person (QFZP) can receive 0% only on qualifying income. The status depends on facts and conditions including adequate substance in the UAE, qualifying income, no election into standard rates, transfer-pricing compliance, audited financial statements and the de-minimis limit. It is not determined by the company’s location alone.

A QFZP cannot elect Small Business Relief. Taxable Persons should still check their registration and filing obligations on the FTA’s EmaraTax portal. Our free-zone corporate tax guide explains the distinctions in plain English, and our tax & accounting service can help with the process.

Common questions

How much is UAE corporate tax in 2026?

For a standard Taxable Person, 0% applies up to AED 375,000 of taxable income and 9% above it. A QFZP has 0% on qualifying income and 9% on taxable income that is not qualifying.

Do free zone companies pay corporate tax?

They can. A QFZP pays 0% only on qualifying income and 9% on taxable income that is not qualifying. A free-zone company that is not a QFZP follows the standard 0%/9% bands.

Does the AED 375,000 threshold apply to a QFZP?

No. The standard AED 375,000 band does not apply to a QFZP. Its qualifying income is 0%; taxable income that is not qualifying is 9%.

Can a QFZP use Small Business Relief?

No. A QFZP cannot elect Small Business Relief. Confirm any registration, filing and relief position with the FTA or a qualified adviser.

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