What is the UAE Corporate Tax registration deadline?

UAE Corporate Tax registration deadlines are linked to the month in which the entity's trade licence was issued or renewed. Businesses with licences issued in January or February must register by 31 May. Licences issued in March, April, or May have a 31 July deadline. June through September licences have a 31 October deadline. October through December licences have a 28 February deadline of the following year. Businesses licensed before June 2023 had an initial deadline of 31 May 2024. A penalty of AED 10,000 applies for failure to register on time.

What is Small Business Relief and who can claim it?

Small Business Relief (SBR) is an election available to eligible UAE resident Taxable Persons whose revenue for a Corporate Tax period does not exceed AED 3,000,000. When elected, the entity is treated as having no taxable income for that period — resulting in AED 0 Corporate Tax, regardless of actual profit. SBR is not available to: Qualifying Free Zone Persons, Non-Resident Persons, Exempt Persons, and members of Multinational Enterprise groups with consolidated revenues exceeding AED 3.15 billion. The election is made in the CT return by the filing deadline and does not exempt the entity from CT registration or return filing obligations.

How does the de minimis rule work for Free Zone entities?

The de minimis rule allows a Free Zone entity to retain its Qualifying Free Zone Person (QFZP) status even if it has some non-qualifying income — provided that non-qualifying income does not exceed the lower of 5% of the entity's total revenue for the period, or AED 5,000,000. If the de minimis limit is breached, the entity loses QFZP status for the entire tax period — not just on the excess income. This means all income becomes subject to the standard 0%/9% rate structure. The de minimis test is applied each tax period.

Does UAE Corporate Tax apply to natural persons — freelancers and sole traders?

Natural persons in the UAE are subject to Corporate Tax only on income from business or commercial activities carried out under a trade licence, when that business income exceeds AED 1,000,000 in a tax period. If total business income is at or below AED 1,000,000, the natural person is outside the CT scope entirely. Income from employment, personal investment (dividends, interest, capital gains from a personal portfolio), and income from real estate held in a personal capacity (not through a business entity) are specifically excluded from UAE CT for natural persons, regardless of the amount.

UAE CORPORATE TAX REGISTRATION ELIGIBILITY CHECKER

Q: Who is required to register for UAE Corporate Tax?

All UAE-resident juridical persons (LLCs, PSCs, PJSCs, Free Zone companies, branches, and partnerships) that are Taxable Persons under UAE Corporate Tax law must register with the Federal Tax Authority via the EmaraTax portal. Non-resident persons with a UAE Permanent Establishment or UAE-sourced income must also register. Natural persons (sole traders and freelancers) must register only if their business or commercial income exceeds AED 1,000,000. Government entities and certain exempt persons are outside the mandatory registration requirement, though some must still notify the FTA.

Q: How is UAE Corporate Tax calculated — what are the rates?

UAE Corporate Tax applies at 0% on taxable profit up to AED 375,000, and 9% on taxable profit above AED 375,000. For example, a business with AED 600,000 of taxable profit pays 0% on the first AED 375,000 (AED 0) and 9% on the remaining AED 225,000 (AED 20,250), for a total of AED 20,250. Prior year tax losses can offset up to 75% of the current year's taxable income. Certain income streams — such as qualifying dividends, participation exemption gains, and Qualifying Free Zone Person income — may be excluded from the taxable base.

Q: What is a Qualifying Free Zone Person (QFZP) and how does the 0% rate work?

A Qualifying Free Zone Person is a Free Zone entity that meets specific conditions under UAE Corporate Tax law and is therefore eligible for a 0% rate on its Qualifying Income. To qualify, the entity must be incorporated or registered in a UAE Free Zone, maintain adequate economic substance in that Free Zone, earn income from qualifying activities or from other Free Zone Persons, ensure that non-qualifying income (including income from UAE Mainland transactions) does not exceed the de minimis limit — the lower of 5% of total revenue or AED 5 million — and must not have opted out of QFZP status. Non-qualifying income remains taxable at 9%. QFZP entities must still register for Corporate Tax.

Q: Which entities are exempt from UAE Corporate Tax?

Several categories of entity are exempt from UAE Corporate Tax. UAE federal and emirate-level government entities are automatically exempt. Wholly government-controlled entities listed on the Cabinet Decision are also exempt. Qualifying Public Benefit Entities (charities, foundations, educational bodies), Qualifying Pension and Social Security Funds, and Qualifying Investment Funds may be exempt but must apply to the FTA for formal recognition. Exempt status is not automatic for most categories — it must be applied for and approved by the FTA via the EmaraTax portal. Even approved exempt entities may still need to file a CT return to evidence ongoing compliance.

How to Use This Calculator

Step-by-step guide for each of the five tabs

Select your Entity Type

Choose the option that best describes your UAE business structure — LLC / Sole Establishment, Free Zone Company, PJSC, foreign branch, civil partnership, natural person (freelancer), government entity, public benefit entity, or investment fund. Different rules apply to each category.

Set UAE Residency Status

Select whether the entity is a UAE Resident (incorporated or managed in UAE), a Non-Resident with a UAE Permanent Establishment, a non-resident with UAE-sourced income only, or a non-resident with no UAE nexus at all. This determines whether CT applies and how.

Choose Trade Licence Issue Month

Select the band that matches your trade licence issue or renewal month. This is used to determine your CT registration deadline. If your licence predates June 2023, select "Before June 2023" — the initial deadline of 31 May 2024 applied to those entities.

Enter Annual Revenue and Display Currency

Enter your approximate annual revenue in AED (or select another display currency using the currency selector). Revenue is used to check Small Business Relief eligibility (≤ AED 3,000,000) and for natural persons, to check whether the AED 1,000,000 business income threshold is exceeded. Enter 0 if not yet trading.

Indicate if Already Registered

Select whether you have already registered for UAE CT or not. If already registered, the result will focus on filing obligations and planning considerations rather than registration urgency. This helps tailor the smart suggestions to your current situation.

Click "Check Registration Status" and review your result

The checker returns a clear verdict (registration required / not required / exempt), your registration deadline, first tax period information, Small Business Relief potential, and tailored guidance cards with next steps. Use the Download PDF button to save a record of your result.

💡 Try the examples: Click "LLC — Mainland", "Free Zone Co.", "Foreign Branch", or "Natural Person" above the form to load a pre-filled scenario and instantly see a result.

Select Display Currency

Choose AED, USD, INR, GBP, or EUR. All UAE CT thresholds (AED 375,000, AED 3,000,000) are applied internally in AED. Non-AED values are converted for display only using the exchange rates in the settings panel at the top of the calculator.

Enter Total Revenue and Deductible Costs

Enter your total gross revenue and all allowable deductible business expenses. Remember that certain costs are not deductible under UAE CT — including fines and penalties, 50% of entertainment costs, and payments to related parties not at arm's length. Enter only genuinely deductible amounts.

Enter Exempt Income and Qualifying FZ Income

If you have Exempt Income (qualifying dividends or participation exemption gains), enter it here — it is deducted before the 0%/9% split. If you are a Qualifying Free Zone Person (QFZP), enter your qualifying FZ income separately so it is excluded from the taxable base and allocated to the 0% band.

Enter Prior Year Tax Losses

If you have accumulated tax losses from prior periods, enter the total carried-forward amount. UAE CT allows losses to offset up to 75% of the current year's adjusted taxable income per period. The calculator applies this cap automatically and shows any remaining losses carried forward.

Elect Small Business Relief if applicable

If your revenue is ≤ AED 3,000,000 and you intend to elect Small Business Relief, toggle the SBR option. When elected (and the revenue condition is met), the calculator immediately sets CT to AED 0 for the period regardless of profit. If revenue exceeds AED 3M, the SBR option is overridden automatically.

Click "Calculate Tax Liability" and review your result

Results show the full CT computation — profit, exempt income, adjusted taxable income, loss relief, the 0%/9% split, total CT due, and effective rate — plus a donut chart, waterfall chart, and planning suggestions. The result updates live as you edit inputs.

💡 The Income Breakdown bar visually splits your income into the 0% band, 9% taxable portion, and exempt/deducted amounts — useful for understanding exactly where your tax exposure lies.

Select your Free Zone / Business Activity

Choose the Free Zone most closely matching your entity's location and activity — DIFC, ADGM, JAFZA, DMCC, DAFZA, KEZAD, DSO/DIC, or Other UAE Free Zone. This helps contextualise your result. Note that QFZP eligibility rules apply uniformly across all UAE Free Zones under the CT law.

Enter Total Income and Qualifying Income %

Enter your entity's total income for the CT period. Then estimate the percentage of that income that qualifies for the 0% rate — income from other Free Zone Persons and from prescribed Qualifying Activities. Non-qualifying income (particularly from UAE Mainland clients) is taxed at 9% even for QFZPs.

Set UAE Mainland Client Income %

Enter the percentage of your total income derived from transactions with UAE Mainland (non-Free Zone) persons. This drives the De Minimis test — a critical QFZP condition. If Mainland income exceeds the lower of 5% of total revenue or AED 5,000,000, the entity fails the De Minimis rule and loses QFZP status for the entire period.

Work through the six Substance & Qualifying Conditions

Tick each condition that your entity genuinely satisfies: FZ incorporation, adequate substance, core activities in FZ, no Mainland PE for non-qualifying activities, TP compliance, and no QFZP opt-out. All six conditions must be ticked to indicate full QFZP eligibility in the result.

Review the De Minimis callout box

Below the conditions, an informational box shows the precise De Minimis rule. Use it to check whether your Mainland income figure is safely within the limit before clicking Calculate. If close to the limit, consider whether actual revenue figures could push it over the threshold.

Click "Check QFZP Eligibility" and review your result

Results show QFZP status verdict, income classification (qualifying vs non-qualifying), CT on non-qualifying income, De Minimis pass/fail, conditions score gauge, and detailed QFZP guidance. A red De Minimis failure clearly flags the full-period QFZP loss consequence.

💡 QFZP rules are complex. This tab is an indicative screening tool only. Qualifying Activity classification, substance assessments, and transfer pricing obligations require a specialist UAE CT adviser review before relying on QFZP treatment.

Enter Revenue for the CT Period

Enter your entity's total revenue (all income — not just profit) for the CT period. This is compared against the AED 3,000,000 SBR threshold. The threshold is assessed on gross revenue per period, not on profit, turnover per month, or any averaged figure. Select your preferred display currency if needed.

Enter Accounting Profit Before Tax

Enter your estimated profit before tax for the period. Under SBR the CT is AED 0 regardless of profit — but this field lets the calculator show you the estimated CT saving from electing SBR compared to standard CT treatment, which is useful for appreciating the financial benefit of the election.

Select Entity Type

Choose the entity type that best describes your business: single UAE resident entity, member of a UAE-only group, member of a multinational group, Free Zone Person, non-resident, or exempt person. QFZPs, non-residents, and exempt persons cannot elect SBR — the checker flags these exclusions automatically.

Confirm MNE Group Membership

Indicate whether your entity is part of a Multinational Enterprise group with consolidated revenues exceeding AED 3.15 billion (approximately EUR 750 million) operating across multiple countries. MNE group members are specifically excluded from Small Business Relief to prevent large multinationals from accessing SME concessions.

Select Prior SBR Election History

Choose whether this is your first SBR election, or whether the entity has elected SBR in 1–2 or 3+ prior periods. Repeated SBR elections over many periods can attract FTA scrutiny for anti-fragmentation. This field surfaces a relevant anti-avoidance warning in the smart suggestions if applicable.

Click "Check SBR Eligibility" and review your result

Results show a clear eligible / not eligible verdict, revenue vs threshold gauge, a comparison table of CT under SBR vs standard treatment, estimated tax saving, and tailored guidance on how to make the election, what filing obligations remain, and any anti-avoidance considerations.

💡 SBR does not eliminate CT filing obligations. You still need to register for CT and file a return — the election simply results in AED 0 tax payable for that period. Filing deadlines still apply.

Select the Exemption Category to Check

Choose from: UAE Government Entity, Wholly Government-Controlled Entity, Qualifying Public Benefit Entity, Qualifying Pension / Social Security Fund, Qualifying Investment Fund, Qualifying Investment Holding Company, Natural Person with Passive Income Only, or Non-Resident receiving UAE dividends / capital gains. The conditions list updates instantly on selection.

Read the Category Informational Note

Below the conditions checklist, a blue information box summarises the key rules for the selected exemption type — including whether exemption is automatic or requires FTA application, key legal references, and important caveats such as commercial activity restrictions. Read this carefully before ticking conditions.

Tick All Conditions Your Entity Meets

Work through each condition and tick only those your entity genuinely and currently satisfies. The gauge chart in the results shows how many out of the total conditions have been met. All conditions must be met to indicate full eligibility — partial ticks result in a "review required" status.

Click "Check Exemption Status" and review your result

Results show the conditions score, FTA application requirements, CT return filing obligations despite exemption, and a clear verdict. Smart suggestion cards cover FTA application process, ongoing compliance requirements, and specific warnings for your category (e.g., commercial activity risks for charities).

Note the FTA Application Requirement

For most exempt categories (public benefit entities, pension funds, investment funds), exemption is not automatic — it must be formally applied for and approved by the FTA via EmaraTax. Government entities are the main exception (automatic exemption). Check the result table row "FTA Application / Notification Required?" for your specific category.

Download or copy your result for your records

Use the Copy Summary or Download PDF buttons to save a record of the exemption conditions assessed and the indicative result. This can be useful as a starting point for discussions with a UAE CT adviser or for FTA application preparation — though the tool's output does not constitute formal tax advice.

💡 Exemptions are not permanent by right. Once approved, exempt status requires continuous compliance with all conditions. A change in activities, ownership, or purpose must be reassessed — and the FTA must be notified if conditions are no longer met.

Example Scenarios

Four illustrative use cases — click the matching preset in the calculator to load automatically

Registration Tab

Mainland LLC with AED 2M Revenue

Entity TypeLLC / Sole Establishment (Mainland)

Annual RevenueAED 2,000,000

Licence IssuedJanuary or February

Registration Required?Yes — Mandatory

Registration Deadline31 May

Small Business Relief?Potentially Eligible

→ Load: "LLC — Mainland" preset in the Registration tab

Free Zone Tab

JAFZA Trading — De Minimis Test

Free ZoneJAFZA (Trading / Logistics)

Total IncomeAED 5,000,000

Qualifying Income %80%

Mainland Income %10% (AED 500,000)

De Minimis LimitAED 250,000 (5% of AED 5M)

De Minimis TestFAIL — AED 500K > AED 250K

QFZP StatusLost for Entire Period

→ Load: "JAFZA Trading" preset in the Free Zone tab

Small Biz Relief Tab

Consultant — AED 2.9M Revenue, SBR Eligible

RevenueAED 2,900,000

Accounting ProfitAED 600,000

MNE Group Member?No

SBR Eligible?Yes

CT Under SBRAED 0

CT Without SBRAED 20,250

Estimated Tax SavingAED 20,250

→ Load: "Just Below AED 3M" preset in the Small Biz Relief tab

Exemptions Tab

Registered UAE Charity — FTA Approval Required

CategoryQualifying Public Benefit Entity

PurposeCharitable / Educational / Religious

All Conditions Met?Yes (6 of 6)

Indicative StatusEligible for Exemption

FTA Application Required?Yes — Formal Application

CT Return Required?Not required once approved

→ Load: "Charity / NGO" preset in the Exemptions tab

Key Terms Glossary

Ten essential UAE Corporate Tax concepts used across all five tabs

Registration

UAE Resident Person

A juridical person incorporated, established, or otherwise registered in the UAE — or a juridical person that is effectively managed and controlled from the UAE — is treated as a UAE Resident Person for CT purposes. UAE Resident Persons are subject to CT on their worldwide income. Natural persons conducting business in the UAE may also be UAE Resident Persons for CT.

Registration

Permanent Establishment (PE)

A Permanent Establishment is a fixed place of business or a dependent agent through which a non-resident person carries on business in the UAE. Non-resident persons with a UAE PE are subject to UAE CT on income attributable to that PE. A branch of a foreign company is typically treated as a UAE PE. The PE concept follows OECD principles under UAE CT law.

Tax Liability

Taxable Income

Taxable income is the adjusted accounting profit after deducting allowable expenses, exempt income (qualifying dividends, participation exemption gains), Qualifying FZ income, and utilised prior year tax losses. The first AED 375,000 of taxable income is taxed at 0%; taxable income above AED 375,000 is taxed at 9%.

Tax Liability

Participation Exemption

The participation exemption excludes qualifying dividends and capital gains on the disposal of a qualifying ownership interest from the UAE CT taxable base — effectively taxing them at 0%. To qualify, the parent must hold at least 5% of the subsidiary, and the subsidiary must not be a Disregarded Person or an exempt entity that benefits from a preferential tax regime. This prevents double taxation of group income.

Free Zone

Qualifying Free Zone Person (QFZP)

A Free Zone entity that meets all QFZP conditions — adequate substance, qualifying activities, de minimis non-qualifying income, no mainland PE, TP compliance, and no opt-out election — is eligible for a 0% CT rate on Qualifying Income. Non-qualifying income remains taxable at 9%. QFZP status is assessed annually and can be lost if any condition is breached.

Free Zone

De Minimis Rule

The de minimis rule allows a QFZP to have limited non-qualifying income without losing QFZP status, provided that income does not exceed the lower of: (a) 5% of total revenue for the period, or (b) AED 5,000,000. If either limit is breached, QFZP status is lost for the entire CT period — not just for the excess portion.

Tax Liability

Tax Loss Carry Forward

A tax loss arises when allowable deductions exceed taxable income in a CT period. UAE CT allows carried-forward losses to offset up to 75% of the current year's adjusted taxable income. Any remaining unrelieved loss carries forward indefinitely, subject to anti-avoidance rules on ownership continuity. A 25% minimum taxable income floor applies per period.

Small Biz Relief

Small Business Relief (SBR)

An elective relief available to UAE resident Taxable Persons (excluding QFZPs, non-residents, exempt persons, and MNE group members) with revenue not exceeding AED 3,000,000 per CT period. Under SBR, the entity is treated as having zero taxable income — resulting in AED 0 CT. The election is made in the annual CT return and does not override registration or filing obligations.

Small Biz Relief

MNE Group

A Multinational Enterprise group is a group of entities operating in more than one country whose consolidated group revenue exceeds AED 3.15 billion (approximately EUR 750 million). MNE group members are excluded from Small Business Relief and may also be subject to BEPS Pillar Two (Global Minimum Tax) rules if in-scope under UAE domestic legislation.

Exemptions

Qualifying Public Benefit Entity

A body established and operated exclusively for public benefit, charitable, educational, religious, cultural, or scientific purposes — which does not distribute profits to its founders or members and has been approved as exempt by the FTA. The FTA publishes an official list of approved entities. Commercial activities conducted alongside the qualifying purpose may still be subject to CT if not structured correctly.

Frequently Asked Questions

Eight common questions about UAE Corporate Tax — answered plainly

Who is required to register for UAE Corporate Tax?

All UAE-resident juridical persons — LLCs, PSCs, PJSCs, Free Zone companies, branches, and civil partnerships — that are Taxable Persons must register with the FTA via EmaraTax. Non-resident persons with a UAE Permanent Establishment or UAE-sourced income must also register.

Natural persons (sole traders and freelancers) must only register if their business or commercial income exceeds AED 1,000,000 in a tax period. Government entities and formally approved exempt persons are generally outside the mandatory registration requirement.

Failure to register on time carries a penalty of AED 10,000. Registration deadlines are tied to the month of trade licence issuance.

What are the UAE Corporate Tax registration deadlines?

Registration deadlines under UAE CT are determined by the month in which the entity's trade licence was issued or last renewed:

January / February licences: Register by 31 May | March / April / May licences: Register by 31 July | June–September licences: Register by 31 October | October–December licences: Register by 28 February of the following year.

Businesses licensed before June 2023 had an initial registration deadline of 31 May 2024. If that deadline has passed and you have not yet registered, you should register as soon as possible to minimise penalty exposure. Always verify current deadlines via the FTA EmaraTax portal as timelines may be updated.

How is UAE Corporate Tax calculated — what are the rates?

UAE CT uses a two-tier rate structure applied to taxable profit — not gross revenue:

0% on the first AED 375,000 of taxable profit per CT period. 9% on any taxable profit above AED 375,000.

For example: a business with AED 600,000 of taxable profit pays AED 0 on the first AED 375,000 and AED 20,250 on the remaining AED 225,000 (9%) — total CT: AED 20,250. Prior year tax losses can offset up to 75% of adjusted taxable income per period. Qualifying dividends and participation exemption gains can be excluded from the taxable base entirely.

What is a Qualifying Free Zone Person (QFZP) and how does the 0% rate work?

A QFZP is a Free Zone entity that satisfies all qualifying conditions under UAE CT law — including adequate economic substance, qualifying activities, de minimis non-qualifying income, no mainland PE, transfer pricing compliance, and no opt-out election.

On satisfying all conditions, Qualifying Income is taxed at 0%. Non-qualifying income (typically income from UAE Mainland transactions that exceeds the de minimis limit) is still taxed at 9%.

Crucially, if a QFZP's non-qualifying income breaches the de minimis rule (exceeds the lower of 5% of total revenue or AED 5,000,000), the entity loses QFZP status for the entire CT period — not just on the excess. All income then becomes taxable at the standard 0%/9% split. QFZP entities must still register and file CT returns.

What is Small Business Relief and who qualifies?

Small Business Relief (SBR) is an elective relief that results in AED 0 Corporate Tax for a CT period, regardless of actual profit, where the entity's total revenue for that period does not exceed AED 3,000,000.

SBR is available to UAE resident Taxable Persons only. It is not available to: Qualifying Free Zone Persons (QFZPs), Non-Resident Persons, Exempt Persons, or members of a Multinational Enterprise group with consolidated revenues exceeding AED 3.15 billion.

The election is made in the CT return by the filing deadline. CT registration and CT return filing obligations remain in full even when SBR is elected — the benefit is zero tax payable, not zero compliance. Anti-avoidance rules apply to artificial revenue splitting to stay below the AED 3M threshold.

Does UAE Corporate Tax apply to freelancers and natural persons?

Natural persons — sole traders, freelancers, and self-employed individuals — are subject to UAE CT only if their business or commercial activity income exceeds AED 1,000,000 in a tax period. Below that threshold, they are outside CT scope entirely.

Crucially, the following income types are excluded from UAE CT for natural persons regardless of amount: salary and employment income, personal investment returns (dividends, interest, capital gains from a personal portfolio), and rental income from real estate held personally (not through a business).

Only income from a licensed business activity — consultancy, trading, professional services, etc. — counts toward the AED 1,000,000 threshold. If exceeded, the standard 0%/9% rate structure applies to taxable business profit. Natural persons above the threshold must register for CT and file returns.

Which entities are exempt from UAE Corporate Tax?

Several categories of entity are exempt from UAE CT under Federal Decree-Law No. 47 of 2022:

Automatic exemption: UAE federal and emirate-level government entities; wholly government-controlled entities listed on the Cabinet Decision.

Exemption by FTA application: Qualifying Public Benefit Entities (charities, foundations, religious bodies, educational institutions); Qualifying Pension and Social Security Funds; Qualifying Investment Funds.

Exemption is not self-assessed for most categories — formal FTA approval is required and must be maintained. Approved exempt persons may still need to file a CT return to evidence ongoing compliance. Commercial activities conducted alongside an exempt purpose may create a separate taxable CT obligation.

What is the UAE CT filing deadline and when must tax be paid?

UAE CT returns must be filed and any CT balance due must be paid within 9 months of the end of the relevant financial year. For example, a company with a 31 December financial year-end must file and pay by 30 September of the following year.

The first CT period for most UAE businesses was the financial year beginning on or after 1 June 2023. A company with a financial year running 1 January to 31 December 2024 would have its first CT return due by 30 September 2025.

Late filing and late payment carry separate penalties under UAE CT. Entities electing Small Business Relief must still file a return by the same deadline and make the SBR election within it — there is no simplified or nil-return process separate from the standard CT return.

Assumptions & Limitations

Important context for interpreting calculator results

General disclaimer: This tool provides indicative results only and does not constitute legal, tax, or financial advice. UAE Corporate Tax rules are complex and subject to ongoing Cabinet Decisions, Ministerial Decisions, and FTA guidance. Always verify results with a qualified UAE CT adviser and the official FTA EmaraTax portal before making decisions.

Registration tab: Deadlines shown are based on the standard FTA registration timeline. Entities with unusual structures (non-calendar financial years, recent incorporations, or deregistrations) should verify their specific deadline via EmaraTax. The AED 10,000 registration penalty and subsequent daily penalties for non-compliance are not automatically flagged in all scenarios.

Tax Liability tab: CT is calculated on a simplified accounting profit (revenue minus deductible costs). In practice, taxable income requires specific adjustments under UAE CT law — including unrealised gains/losses elections, transfer pricing adjustments, related-party corrections, and disallowed expense add-backs. The effective rate shown is indicative only and may differ from the actual CT position.

Free Zone (QFZP) tab: The qualifying income percentage is user-estimated. Actual qualifying income classification requires a detailed review of activity types against the Cabinet Decision's Qualifying Activities list. The de minimis test applies the standard 5% / AED 5M rule — specific facts (type of non-qualifying income, branch structures) may alter the result. This tab does not assess substance adequacy independently.

Small Business Relief tab: The AED 3,000,000 revenue threshold is applied as a bright-line test. Anti-fragmentation provisions and artificial arrangements to stay below the threshold are not modelled. The "CT Without SBR" comparison uses the simplified 0%/9% calculation — actual CT without SBR may differ based on specific deductions, transfer pricing, and other adjustments.

Exemptions tab: Exemption conditions are simplified representations of the legal requirements. Formal exemption requires FTA application and approval — a tick in every condition box in this tool does not constitute or guarantee exempt status. The FTA's published exempt persons list and current Cabinet Decisions should be consulted for definitive status.

Currency conversions: Non-AED values shown are calculated using the editable exchange rates in the settings panel and are for indicative display purposes only. All UAE CT thresholds and calculations are applied internally in AED. Exchange rates are user-configurable and do not update automatically from live market data.

Law subject to change: UAE Corporate Tax was introduced under Federal Decree-Law No. 47 of 2022, effective for financial years beginning on or after 1 June 2023. Rates, thresholds, exemption conditions, and registration rules may be amended by subsequent legislation, Cabinet Decisions, or FTA public clarifications. This tool reflects the law as understood at the time of publication.

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