UAE Corporate Tax Calculator 2025
Calculate Mainland & Free Zone Corporate Tax (9% Rate)
Introduction
🎯 What
UAE Corporate Tax Calculator 2025 helps estimates tax payable by businesses in UAE under Federal Decree-Law No. 47 of 2022.
👥 Who
Mainland companies, Free Zone entities, and freelancers with business income.
💡 Why
To estimate liability and plan finances before filing with the Federal Tax Authority (FTA).
🏢 Business Profile
📊 Income & Expenses
Taxed at 0%
Taxed at 9%
⚙️ Adjustments (Standard)
💵 Tax Liability
UAE Tax Rates 2025
| Category | Condition | Rate |
|---|---|---|
| Standard (Mainland) | Income ≤ AED 375,000 | 0% |
| Standard (Mainland) | Income > AED 375,000 | 9% (on excess) |
| Free Zone (Qualifying) | Qualifying Income | 0% |
| Free Zone (Qualifying) | Non-Qualifying Income | 9% |
| Small Business Relief | Revenue ≤ AED 3M | 0% |
Calculation Examples
Example 1: Mainland Company
Revenue: AED 800,000 | Expenses: AED 300,000
Net Profit: AED 500,000
Tax Breakdown:
- First AED 375,000 @ 0% = 0
- Remaining AED 125,000 @ 9% = 11,250
Total Tax: AED 11,250
Example 2: Qualifying Free Zone
Qualifying Income (QI): AED 600,000
Non-Qualifying Income (NQI): AED 200,000
Tax Breakdown:
- QI @ 0% = 0
- NQI @ 9% = 18,000 (Standard rate on non-qualifying)
Total Tax: AED 18,000
Frequently Asked Questions
Q: Is corporate tax applicable to all UAE businesses?
A: Yes, corporate tax applies to all businesses regardless of whether they are mainland or free zone, unless they benefit from a specific exemption or relief.
Q: What is the 0% threshold?
A: The first AED 375,000 of Taxable Income is taxed at 0% to support small businesses and startups.
Q: Are freelancers subject to Corporate Tax?
A: Yes, individuals conducting business activities in the UAE are subject to Corporate Tax if their turnover exceeds AED 1 million per year.
Disclaimer: This UAE Corporate Tax Calculator 2025 is for informational purposes only. Results are based on Federal Decree-Law No. 47 of 2022. Final tax liability may vary based on FTA guidance and specific business circumstances. Please consult a registered Tax Agent.