Enter your annual profit and see your UAE corporate tax — 0% on the first AED 375,000, 9% above, and the 0% Qualifying Free Zone Person rate explained. A clear estimate, not a sales pitch.
The UAE introduced a federal corporate tax on business profits from June 2023. The headline rate is 9%, but it only applies to taxable profit above AED 375,000 — the first AED 375,000 is taxed at 0% to support small businesses and startups.
The first AED 375,000 of taxable profit each year is charged at 0%.
Taxable profit above AED 375,000 is charged at the standard 9% rate.
A Qualifying Free Zone Person pays 0% on qualifying income — if it meets all the conditions.
A Qualifying Free Zone Person (QFZP) can keep a 0% corporate tax rate on its qualifying income, with 9% applying to non-qualifying income. Qualifying for it means maintaining adequate substance in the UAE, earning qualifying income, not electing to be taxed normally, meeting transfer-pricing rules and staying within the de-minimis limits for non-qualifying revenue.
Even at 0%, almost every UAE business must register for corporate tax on the FTA's EmaraTax portal and file an annual return. If you're setting up, our free-zone corporate tax guide explains it in plain English, and our tax & accounting service handles registration and filing for you.
9% on taxable profit above AED 375,000; the first AED 375,000 is 0%. A Qualifying Free Zone Person can pay 0% on qualifying income, subject to conditions.
They must register. A Qualifying Free Zone Person pays 0% on qualifying income and 9% on non-qualifying income; free zone companies that don't qualify are taxed like mainland companies (0% up to AED 375,000, 9% above).
The first AED 375,000 of taxable profit is charged at 0% — only profit above that is taxed at 9%.
Yes — most UAE businesses must register for corporate tax on EmaraTax and file a return, even when the tax due is zero.
Corporate tax registration on EmaraTax, VAT and bookkeeping — done for you, with no hidden fees.
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