Step 1 of 6
Tell us about your business
Just a few basics — no forms, no jargon.
What is your business name? (optional)
This appears on your exported summary only.
What is your tax period?
Enter the start and end date of the financial year you are estimating CT for.
From
To
Is your business registered in a UAE Free Zone?
Examples: DIFC, JAFZA, ADGM, DMCC, DAFZA, Sharjah FZ, etc.
⚠️
Free Zone businesses can still benefit from a 0% rate on Qualifying Income, but must meet substance requirements and have audited financials. This estimator will apply the 9% rate on your full taxable income as a conservative estimate unless you qualify for the QFZP exemption.
Is your business a Government entity or a business involved in natural resources (oil, gas, mining)?
These are typically exempt from UAE Federal Corporate Tax.
✅
Government entities and natural resource businesses are exempt from UAE Federal CT. We will flag this in your result. Please confirm your exempt status with a tax advisor.
Step 2 of 6
What was your profit?
Enter the net profit from your income statement (P&L) for the year. This is the profit before any corporate tax — usually the bottom line of your financial statements.
Net Profit (or Loss) before Tax — AED
Check your P&L / income statement. If you made a loss, enter a negative number (e.g. −500,000).
AED
💡
Not sure where to find this? It is the last line of your Profit & Loss Statement, sometimes labelled "Net Income" or "Net Profit Before Tax".
Was your total revenue for the year AED 3,000,000 or less?
Businesses with revenue ≤ AED 3M may qualify for Small Business Relief — meaning zero tax, regardless of profit.
🎉
You may qualify for Small Business Relief! If your revenue did not exceed AED 3,000,000 in this tax period, you can elect to be treated as having zero taxable income. This relief is available for periods ending on or before 31 December 2026. Confirm eligibility with your tax advisor.
Step 3 of 6
Any non-deductible expenses?
Some expenses in your accounts are not allowed as deductions under UAE CT. These get added back to your profit. Answer Yes/No for each — only enter amounts where you said Yes.
Did you incur entertainment expenses? (client dinners, events, gifts, hospitality)
UAE CT only allows 50% of entertainment costs as a deduction.
Total entertainment expenses in P&L — AED
AED
50% of this amount will be added back to your taxable income
Did you pay any fines, penalties, or late fees to government authorities?
These are 100% non-deductible under UAE CT.
Total fines & penalties in P&L — AED
AED
Did you make any donations or charitable contributions?
Donations are only deductible if made to UAE government-approved public benefit entities. Others are added back.
Non-qualifying donations in P&L — AED
AED
Only enter donations NOT made to approved UAE public benefit entities
Did you pay yourself (owner/partner) a salary or drawings that seems higher than market rate?
Payments to related parties must be at arm's length (similar to what you'd pay an unrelated person for the same role). Excess amounts may be disallowed.
Estimated excess above market rate — AED
AED
Only the excess portion above arm's length is added back
Any other expenses you know are not deductible? (personal expenses charged to company, bribes, etc.)
Other non-deductible expenses — AED
AED
Step 4 of 6
Any income that's tax-free?
Certain types of income are completely exempt from UAE CT even if they appear in your profit. Tell us if any of these apply to you.
Did you receive dividends from another company you own shares in?
Dividends from qualifying participations (≥5% ownership, held ≥12 months) are generally exempt from CT.
Dividend income in P&L — AED
AED
Will be deducted from taxable income if qualifying
Did you sell shares in another company and make a profit (capital gain) on that sale?
Gains on disposal of qualifying participations may be exempt (same conditions as dividends above).
Gain on sale of shares/participations in P&L — AED
AED
Did your business make a loss in a previous tax year (2023 onwards) that you haven't used yet?
Tax losses can be carried forward and used to reduce taxable income — up to 75% of the current year's taxable income.
Brought-forward tax losses to use this year — AED
AED
We will automatically cap this at 75% of taxable income
Step 5 of 6
Any tax already paid?
If you've already paid tax on some of this income (abroad or via withholding), you may be able to reduce your UAE CT by that amount.
Did you pay income tax in another country on income that is also taxable in UAE?
You can get credit for foreign taxes paid to avoid double taxation.
Foreign tax paid (AED equivalent)
AED
Credit is capped at the UAE CT amount on the same income
Was any withholding tax deducted from payments you received from UAE sources?
Under UAE CT, a 0% withholding tax applies in most cases — but you may have suffered it in specific circumstances.
Withholding tax deducted — AED
AED