First AED 375,000
The first AED 375,000 of taxable income is taxed at 0%. This is a band on income, not an exemption from filing.
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Estimate your 9% corporate tax in seconds — see the AED 375,000 zero band working, and what Small Business Relief would save you.
Taxable income = accounting profit after adjustments — not revenue. Not sure of yours? Ask us in a Free Finance Review.
Ticking the box shows the maths — it doesn't confirm eligibility. The real conditions: revenue at or below AED 3M in this and every previous qualifying tax period; it must be elected on the return (never automatic); it's not available to Qualifying Free Zone Persons or specified multinational groups; it covers tax periods ending on or before 31 December 2026; and electing it affects how losses for that period can be carried forward. Full SBR guide →
Estimate from headline rates only — real filings involve adjustments, disallowed expenses and elections. We prepare 9% workings from your books.
How it works
The first AED 375,000 of taxable income is taxed at 0%. This is a band on income, not an exemption from filing.
Only the amount above AED 375,000 is taxed at 9%. AED 500,000 income → (125,000 × 9%) = AED 11,250.
Revenue ≤ AED 3M? Elect SBR on the return and the period is treated as zero taxable income — through 2026.
Related reading: Complete corporate tax guide · Small Business Relief guide
Calculator FAQs
0% on the first AED 375,000 of taxable income, 9% on the amount above. For example, AED 500,000 taxable income gives (500,000 − 375,000) × 9% = AED 11,250.
Eligible resident businesses with revenue of AED 3 million or below can elect to be treated as having zero taxable income for tax periods ending on or before 31 December 2026. It must be elected on the return — it's not automatic.
No. Tax is charged on taxable income (accounting profit after adjustments), not revenue. The AED 375,000 band applies to taxable income; the AED 3M Small Business Relief test applies to revenue.
No. It estimates from headline rates. Real filings involve adjustments, disallowed expenses, reliefs and elections — prepared from reconciled books.
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