Start from your accounting profit, add back what isn't deductible, apply losses and Small Business Relief, and see the tax, the effective rate and the filing deadline. Print a summary for your accountant. Nothing you type leaves your browser.
Calculate corporate tax →Use the figures from your financial statements for the year. Skip anything that doesn't apply. The result on the right updates as you type.
Your tax period is normally your financial year.
Revenue decides Small Business Relief; profit decides the tax.
Accounting profit becomes taxable income after a few adjustments. These are the common ones.
If you qualify, you can elect to be treated as having no taxable income for the year.
A trading company with revenue of AED 2.5 million and a net profit of AED 500,000. It spent AED 20,000 on client entertainment.
Profit 500,000
+ half of entertainment 10,000
= AED 510,000
510,000 − 375,000 = 135,000
135,000 × 9%
= AED 12,150 · 2.43% of profit
Revenue is below AED 3 million, so if it has stayed below in earlier years it can elect Small Business Relief: AED 0
Omega One keeps your sales, purchases, banking and VAT in one set of books, with a trial balance, P&L and balance sheet you can drill into — so year-end and the corporate tax return start from figures you trust.
Taxable income up to AED 375,000 is taxed at 0%, and taxable income above that at 9%. Qualifying Free Zone Persons pay 0% on qualifying income and 9% on other taxable income. Large multinational groups may also be subject to a 15% top-up tax.
A resident business whose revenue is AED 3 million or less in the current tax period and in every earlier one. Qualifying Free Zone Persons and members of large multinational groups can't claim it. Ministerial Decision No. 131 of 2026 extended it to tax periods ending on or before 31 December 2029. It has to be elected on each year's tax return, and you still need to register and file.
Within nine months of the end of the tax period, for both the return and the payment. A financial year ending on 31 December 2026 has a deadline of 30 September 2027.
Common examples are 50% of client entertainment, fines and penalties, personal expenses, donations to bodies that aren't approved, and corporate tax itself. Interest can also be limited for larger businesses. These are added back to accounting profit.
A tax loss can be carried forward and used to reduce taxable income in later years, by up to 75% of that year's taxable income. Unused losses keep carrying forward, subject to ownership conditions. Losses made in a year when Small Business Relief is claimed can't be carried forward.
A free zone company that meets conditions such as substance in the free zone, earning qualifying income and keeping audited accounts. It pays 0% on qualifying income. If non-qualifying revenue goes over the lower of 5% of total revenue or AED 5 million, it loses the status and is taxed at the standard rates.
More free tools: VAT calculator & return estimator →Gratuity calculator →
This calculator gives an estimate under UAE Federal Decree-Law No. 47 of 2022 on Corporate Tax and related decisions, as of October 2026. It is not tax advice. Transfer pricing, interest limits, group relief, qualifying free zone conditions and the top-up tax are not covered in detail. Check with a registered tax agent or the Federal Tax Authority.