UAE Corporate Tax Calculator 2023
Calculate Mainland & Free Zone Corporate Tax (Rate 9%)
Introduction
🎯 What
UAE Corporate Tax Calculator 2023 calculates corporate income tax liability for businesses operating in the United Arab Emirates.
👥 Who
UAE-based companies, Free Zone and mainland businesses, accountants, and tax compliance officers.
💡 Why
To estimate corporate tax payable, plan financials, comply with UAE law, and provide informational content.
🏢 Business Profile
📊 Financials (AED)
⚙️ Adjustments (Optional)
Losses from previous years
Charitable donations, etc.
💵 Tax Output
Corporate Tax Slabs & Rates 2023
| Category | Taxable Income | Rate |
|---|---|---|
| Standard Rate | ≤ AED 375,000 | 0% |
| Standard Rate | > AED 375,000 | 9% (on excess) |
| Qualifying Free Zone | Qualifying Income | 0% |
Allowances:
- Business expenses (salaries, rent, utilities)
- Charitable contributions (as per law)
- Loss carryforwards
Exemptions:
- Free Zone qualifying profits
- Government entities
- Public charities
Calculation Examples
Example 1: Standard Mainland Company
Revenue: AED 1,000,000 | Expenses: AED 600,000
Taxable Profit: AED 400,000
Calculation: (400,000 - 375,000) × 9%
Total Tax Payable: AED 2,250
Example 2: Free Zone Qualifying Entity
Revenue: AED 1,000,000 | Expenses: AED 500,000
Free Zone: Yes, qualifying
Total Tax Payable: AED 0
Example 3: Loss Carryforward
Revenue: AED 1,000,000 | Expenses: AED 800,000
Loss carryforward: AED 200,000
Taxable Profit: 0 (200k profit absorbed by loss)
Total Tax Payable: AED 0
Frequently Asked Questions
Q: What is the corporate tax rate in UAE?
A: 9% on taxable profits above AED 375,000.
Q: Are Free Zone entities exempt?
A: Yes, if qualifying conditions are met.
Q: Can losses be carried forward?
A: Yes, to offset future taxable profits.
Q: Are charitable donations deductible?
A: Yes, within UAE law limits.
Q: Is there a minimum tax for low-profit companies?
A: Profits ≤ AED 375,000 are taxed at 0%.
Disclaimer: This UAE Corporate Tax Calculator 2023 is for informational and Google AdSense content use only. Rates, exemptions, and rules are based on UAE Federal Tax Authority guidelines. ANTIGRAVITY is not responsible for legal, accounting, or financial decisions.