UAE Corporate Tax 9% 2027 Calculator
UAE Corporate Tax rates as published by the UAE Government and the Ministry of Finance: 0% on taxable income up to AED 375,000 and 9% on taxable income above AED 375,000. A Qualifying Free Zone Person can benefit from a 0% rate on its Qualifying Income. The law applies to financial years beginning on or after 1 June 2023; these are the current rates (checked October 2026) and no different rate for 2027 has been published.
Corporate Tax Rates
As published on the UAE Government portal, citing the Ministry of Finance: 0 per cent for taxable income up to AED 375,000 and 9 per cent for taxable income above AED 375,000. Example: taxable income of AED 850,000 → (850,000 − 375,000) × 9% = AED 42,750.
Free Zone Persons
Companies established in a UAE Free Zone are within the scope of Corporate Tax and must comply with the law. A Free Zone Person that meets the conditions to be a Qualifying Free Zone Person can benefit from a Corporate Tax rate of 0% on its Qualifying Income. Whether income is Qualifying Income depends on the conditions in the law and related decisions — check with the Federal Tax Authority.
Who Is Covered
Corporate Tax applies to businesses and individuals conducting business activities under a commercial licence in the UAE, with exemptions for government entities and certain other persons. All taxable persons, including Free Zone Persons, must register for Corporate Tax. The law applies to financial years beginning on or after 1 June 2023.
Source and Disclaimer
Rates are those currently published (UAE Government portal page updated 30 March 2026). The calculator works from taxable income, not accounting profit, and does not cover reliefs, exemptions or the rules for large multinational groups. Estimates only — not tax advice.
Source: UAE Government portal — Corporate tax and UAE Ministry of Finance — Corporate Tax. Last updated: October 2026.