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Calculators & Tools

UAE tax calculators and lookups

Working corporate tax and VAT calculators for the UAE. Every figure shows its arithmetic and the Cabinet Decision the rate comes from, so you can check it.

calculators & tools

Two calculators on this page work in your browser: a corporate tax estimate, which charges 0% on taxable income up to AED 375,000 and 9% only on the portion above it, and a VAT calculator at the standard 5% rate, adding tax to a net figure or extracting it from a tax-inclusive price. Both show every step.

Basis: UAE Ministry of Finance

Corporate tax, 0% band
Up to AED 375,000
Article 3(1)(a), Federal Decree-Law No. 47 of 2022, with the amount set by Article 2(1) of Cabinet Decision No. 116 of 2022
Corporate tax above the band
9%
Article 3(1)(b), Federal Decree-Law No. 47 of 2022, with the amount set by Article 3 of Cabinet Decision No. 116 of 2022
VAT standard rate
5%
Article 3, Federal Decree-Law No. 8 of 2017
Small Business Relief revenue ceiling
AED 3,000,000, for tax periods ending on or before 31 December 2029
Ministerial Decision No. 73 of 2023, as amended by Ministerial Decision No. 131 of 2026
Simplified tax invoice ceiling
AED 10,000 to a registered customer
Article 59(5)(b), Cabinet Decision No. 52 of 2017

# What these tools do, and the three things they cannot do

A tax calculator is a piece of arithmetic wrapped around a published rate. The arithmetic is trivial; the rate, the threshold and the definition of what you feed in are the whole of the difficulty. So every tool here prints its workings (each intermediate figure, in order, permanently visible) and names the Cabinet Decision or Decree-Law that fixes the rate. If a number appears without a derivation you can follow, it is not worth trusting, and that includes ours. Three limits are worth stating before you use anything on this page. First, a calculator cannot compute the input. The corporate tax estimate takes a Taxable Income figure as given, but arriving at that figure, starting from accounting income and adjusting it under Chapters Seven to Eleven of Federal Decree-Law No. 47 of 2022, is the actual work, and no browser tool does it. Second, a calculator does not know your reliefs. Small Business Relief, free zone Qualifying Income, exempt persons, tax groups and loss relief each change the answer completely, and each depends on facts a form cannot ask about.

Third, an estimate is not a filing. Nothing produced here is a return, a self-assessment or advice, and no figure from this page should reach the FTA without being re-derived from your own records. What these tools are good for is a sanity check: confirming an invoice adds VAT the right way round, seeing how little of a modest profit is actually taxed at 9%, or catching a quote that has applied a rate to the wrong base.

# Estimate your UAE corporate tax

Corporate tax in the UAE is charged in two bands, and the band structure is the part people get wrong. Article 3(1) of Federal Decree-Law No. 47 of 2022 imposes 0% on the portion of Taxable Income up to a threshold set by the Cabinet, and 9% on the portion above it. Cabinet Decision No. 116 of 2022 sets that threshold at AED 375,000. Read Article 2(1) of that Decision closely: the 0% applies to the portion of Taxable Income not exceeding AED 375,000. It is a marginal band, not a cliff. A company with AED 400,000 of taxable income does not pay 9% on AED 400,000; it pays 9% on AED 25,000, which is AED 2,250: an effective rate of 0.56% on the whole. Any tool or adviser that multiplies your entire profit by 9% has overstated your tax, usually by a wide margin. The same Article adds a detail worth knowing: the threshold applies once per Tax Period, irrespective of whether the Taxable Person conducts multiple Businesses or Business Activities in that Tax Period. You do not get one AED 375,000 band per trade. Articles 2(2) and 2(3) go further and treat artificially separating a business to multiply the band as an arrangement to obtain a corporate tax advantage under Article 50 of the Corporate Tax Law.

Estimate

Corporate tax estimate

Enter the Taxable Income for one Tax Period. The ledger shows how the figure splits across the two bands.

Your figures

Taxable Income as determined under the Corporate Tax Law, not turnover and not accounting profit before adjustments.

JavaScript is switched off, so the figures on the right are worked at the default values shown above rather than at yours. The rule, the bands and the worked example below are complete either way — you can do this on paper in under a minute.

The workings

Estimated corporate tax: AED 11,250.00

Every step, in order. Nothing is hidden.
Taxable income taken A negative figure is treated as nil. Tax losses under Articles 37 to 39 are not modelled. AED 500,000.00
Portion taxed at 0% Article 2(1), Cabinet Decision No. 116 of 2022. AED 375,000.00
Portion taxed at 9% Only the excess over AED 375,000 is charged. AED 125,000.00
Estimated corporate tax AED 11,250.00
Effective rate on the whole of taxable income Always below 9%, because the first AED 375,000 is not taxed. 2.25%
Taxable income after corporate tax AED 488,750.00

An estimate produced from published rates, not tax advice and not a return. Confirm every figure against the Federal Tax Authority before you file, pay or price anything on it.

The rule, in words

  1. Start with Taxable Income for the Tax Period, as determined under Federal Decree-Law No. 47 of 2022.
  2. The portion up to and including AED 375,000 is taxed at 0%.
  3. Only the portion above AED 375,000 is taxed at 9%.
  4. Corporate tax = (Taxable Income − 375,000) × 0.09, and never less than nil.
  5. The AED 375,000 band is granted once per Tax Period, irrespective of how many Businesses or Business Activities the Taxable Person conducts in that period.
Corporate tax rates and the instrument that sets each one
Applies toRateInstrument
Portion of taxable income up to AED 375,0000%Article 2(1), Cabinet Decision No. 116 of 2022
Portion of taxable income above AED 375,0009%Article 3, Cabinet Decision No. 116 of 2022
Qualifying Income of a Qualifying Free Zone Person0%Article 3(2)(a), Federal Decree-Law No. 47 of 2022
A free zone person's income that is not Qualifying Income9%Article 3(2)(b), Federal Decree-Law No. 47 of 2022
Large multinational groups, topped up to an effective rate of15%Article 3(3), Federal Decree-Law No. 47 of 2022; Cabinet Decision No. 142 of 2024

Worked example: taxable income of AED 500,000

Taxable income
AED 500,000.00
Portion at 0%, up to AED 375,000
AED 375,000.00
Portion at 9%, 500,000 − 375,000
AED 125,000.00
Corporate tax, 125,000 × 0.09
AED 11,250.00
Effective rate on the whole 500,000
2.25%
The common error, 500,000 × 0.09
AED 45,000.00, overstated by AED 33,750

What this does not model

  • Small Business Relief. A Resident Person whose revenue does not exceed AED 3,000,000 may elect to be treated as not having derived any Taxable Income (Article 21, Federal Decree-Law No. 47 of 2022; Ministerial Decision No. 73 of 2023, whose threshold now runs to tax periods ending on or before 31 December 2029 under Ministerial Decision No. 131 of 2026). If you qualify and elect, your tax is nil whatever this shows.
  • Free zone Qualifying Income, taxed at 0% under Article 3(2)(a), and the conditions a Qualifying Free Zone Person must meet to keep it.
  • Exempt Persons under Article 4, Tax Groups under Article 40, and the top-up tax on large multinational groups under Article 3(3).
  • Getting to Taxable Income at all. It starts from accounting income and is adjusted under Chapters Seven to Eleven. This tool takes your figure as given, and that figure is where the real risk lives.
  • Short tax periods. Cabinet Decision No. 116 of 2022 does not say whether the AED 375,000 band is reduced for a Tax Period shorter than twelve months, and we have not found an instrument that does. Confirm it with the FTA before relying on this for a short first period.

Where the rule comes from

This is an estimate, not advice. It applies the rates and thresholds published in the instruments listed above to the figures you enter, and nothing else. It does not know your reliefs, exemptions, group position or accounting policy, it is not a tax return, and it creates no professional relationship. Rates and thresholds change: confirm yours with the Federal Tax Authority or a registered tax agent before you rely on any figure here.

AED 375,000 means two unrelated things in UAE tax: the ceiling of the 0% corporate tax band, and the turnover that makes VAT registration mandatory. The same figure under two instruments. For corporate tax it is a rate boundary: taxable income up to AED 375,000 is charged at 0% and only the portion above it at 9%, under Article 3(1) of Federal Decree-Law No. 47 of 2022 with the amount set by Cabinet Decision No. 116 of 2022. For VAT it is a registration trigger: taxable supplies above AED 375,000 in twelve months make registration mandatory, under Article 7(1) of Cabinet Decision No. 52 of 2017. One is measured on profit and applies a rate; the other is measured on turnover and creates an obligation. AED 375,000 CORPORATE TAX A rate boundary 0% on taxable income up to it 9% only on the part above it Art. 3(1), FDL 47 of 2022 VAT A registration trigger taxable supplies in 12 months cross it and you must register Art. 7(1), CD 52 of 2017 One is measured on profit. The other is measured on turnover.
The two calculators on this page share a number and nothing else. AED 375,000 of taxable income is where corporate tax stops being 0%; AED 375,000 of taxable supplies is where VAT registration stops being optional. Article 3(1), Federal Decree-Law No. 47 of 2022 with Cabinet Decision No. 116 of 2022, and Article 7(1), Cabinet Decision No. 52 of 2017.

# Add 5% VAT, or take it back out of a price

Article 3 of Federal Decree-Law No. 8 of 2017 imposes VAT at a standard rate of 5% on the value of a supply or import. Adding it is easy. Removing it is where invoices go wrong, because 5% of a VAT-inclusive price is not the VAT. If a bill is AED 1,050 including VAT, the tax in it is AED 50, not AED 52.50. The net is the gross divided by 1.05, and the VAT is what is left. Taking 5% of the gross overstates the tax by 5% of the tax itself: a 0.24% error on the total, which is invisible on one invoice and material across a quarter's returns. This matters more in the UAE than in some markets because Article 38 of the same Decree-Law requires the advertised price of a taxable supply to include the tax. A shelf price or a quoted retail price is therefore normally the gross figure, and extraction, not addition, is the calculation you actually need.

Estimate

VAT amount calculator, 5%

Choose whether your figure already includes VAT, then enter it. The ledger shows the net, the tax and the gross.

Your figures

The consideration for a standard-rated supply. Zero-rated and exempt supplies are not this calculation.

JavaScript is switched off, so the figures on the right are worked at the default values shown above rather than at yours. The rule, the bands and the worked example below are complete either way — you can do this on paper in under a minute.

The workings

VAT at 5%: AED 50.00 · Gross amount, including VAT: AED 1,050.00

Every step, in order. Nothing is hidden.
Net amount, excluding VAT When the amount already includes VAT, the net is the gross divided by 1.05. AED 1,000.00
VAT at 5% Article 3, Federal Decree-Law No. 8 of 2017. AED 50.00
Gross amount, including VAT AED 1,050.00

An estimate produced from published rates, not tax advice and not a return. Confirm every figure against the Federal Tax Authority before you file, pay or price anything on it.

The rule, in words

  1. The standard rate is 5% of the value of the supply or import (Article 3, Federal Decree-Law No. 8 of 2017).
  2. Adding VAT to a net figure: VAT = net × 0.05, and gross = net × 1.05.
  3. Taking VAT out of a tax-inclusive figure: net = gross ÷ 1.05, then VAT = gross − net.
  4. Do not take 5% of a tax-inclusive price. That is the most common VAT arithmetic error in the UAE and it always overstates the tax.
  5. Amounts on a tax invoice must be expressed in AED, with the tax shown separately (Article 59(1)(h) and (k), Cabinet Decision No. 52 of 2017).
Which rate applies, and where it is set
SupplyVATInstrument
Standard-rated supply or import5%Article 3, Federal Decree-Law No. 8 of 2017
Zero-rated goods and services0%Article 45, Federal Decree-Law No. 8 of 2017
Exempt supply: no VAT charged, and input tax not recoverableNoneArticle 46, Federal Decree-Law No. 8 of 2017
Supply under the reverse charge, recipient accounts for the tax5%, self-accountedArticle 48, Federal Decree-Law No. 8 of 2017

Worked example: an invoice of AED 1,050 that already includes VAT

Gross amount on the invoice
AED 1,050.00
Net, 1,050 ÷ 1.05
AED 1,000.00
VAT, 1,050 − 1,000
AED 50.00
Check, 1,000 × 0.05
AED 50.00
The common error, 5% of 1,050
AED 52.50, overstated by AED 2.50

What this does not model

  • Zero-rated supplies under Article 45 and exempt supplies under Article 46. Both are 0 in the tax column, but they are not the same thing: a zero-rated supply keeps your right to recover input tax and an exempt one does not.
  • The reverse charge under Article 48, where the recipient rather than the supplier accounts for the tax.
  • Import VAT and customs duty, which follow their own valuation rules under Article 35.
  • The profit margin scheme under Article 43, where tax is charged on the margin rather than the full consideration.
  • Whether you are entitled to charge VAT at all. Only a Registrant may issue a tax invoice, and under Article 65(4) any person who receives an amount as tax, entitled or not, must pay it to the Federal Tax Authority.

Where the rule comes from

This is an estimate, not advice. It applies the rates and thresholds published in the instruments listed above to the figures you enter, and nothing else. It does not know your reliefs, exemptions, group position or accounting policy, it is not a tax return, and it creates no professional relationship. Rates and thresholds change: confirm yours with the Federal Tax Authority or a registered tax agent before you rely on any figure here.

# Every calculator and lookup on this site

Nine written pages on this site carry a working calculator or lookup, and two of those pages are articles rather than tools, the corporate tax rate page and the excise calculation page, because that is where the demand already sits. They are grouped under the tax they belong to rather than all living here, since someone searching for a gratuity figure is thinking about employment, not about a tools directory. This page is the index and the demonstration; the pages below are where each calculation is explained in full. The table gives the instrument each tool's rate or rule is read from rather than a traffic figure, because the instrument is the thing that decides whether the answer is right and the traffic figure would be out of date within a quarter. Four tool URLs that the architecture originally proposed are not in the table because they were refused rather than written. Each owned zero harvested queries and duplicated a page that already carries the same calculator, so each 301s to that page instead: /corporate-tax/corporate-tax-uae-rate/ and /corporate-tax/corporate-tax-uae-rate/ to the corporate tax rate page, /company-setup/dubai-business-setup-cost-calculator-uae/ to the Dubai setup cost calculator, /payroll/end-of-service-benefits-uae/ to end-of-service benefits, and /guides/trn-number-in-uae/ to TRN verification.

Building a second calculator for a calculation this site already performs would split one intent across two URLs citing the same articles. A calculator page with no working calculator is the worst kind of thin page, so a route stays a noindex stub until the rule behind it has been read in the primary text and written up.

Every working calculator and lookup on this site, and the instrument its rule is read from
ToolWhat it computesWhere the rate or rule comes from
Corporate tax bands and relief calculatorThe 0% and 9% bands on taxable income, and the Small Business Relief comparisonArticle 3(1), Federal Decree-Law No. 47 of 2022; Articles 2 and 3, Cabinet Decision No. 116 of 2022; Ministerial Decision No. 73 of 2023 as amended by Ministerial Decision No. 131 of 2026
Corporate tax penalty calculator UAELate registration, late filing and voluntary disclosure penalties for corporate taxCabinet Decision No. 75 of 2023, as amended by Cabinet Decision No. 10 of 2024
VAT calculator UAE5% added to a net figure or extracted from a tax-inclusive total, plus the import VAT baseArticles 3, 34(1) and 35(1), Federal Decree-Law No. 8 of 2017
VAT penalty calculator UAEAdministrative penalties for late VAT registration, filing, payment and deregistrationTable 1, Cabinet Decision No. 40 of 2017, as amended by Cabinet Decision No. 129 of 2025
VAT refund calculator UAEWhich refund scheme applies, and what the tourist, business visitor and new residence limits allowArticles 65 to 69, Cabinet Decision No. 52 of 2017
How to calculate excise tax in the UAEThe excise price and 100% rate for tobacco and energy drinks, and the per-litre amount for sweetened drinksArticles 7, 10, 11, 12 and 13, Cabinet Decision No. 197 of 2025; FTA Decision No. 10 of 2025
Gratuity calculator UAEEnd-of-service benefit on basic wage and years of serviceArticle 51, Federal Decree-Law No. 33 of 2021
Dubai business setup cost calculatorAggregates the quotes you have been given, every money field ships at zero because no DET tariff is publishedArticle 12, Executive Council Resolution No. 11 of 2025 (Dubai), for the two amounts Dubai does publish
TRN verificationNormalises a Tax Registration Number and links to the FTA's own check; it returns no verdict of its ownNo format is published (Federal Decree-Law No. 28 of 2022 defines a TRN without specifying digits or a checksum)

# The rates and thresholds every figure here is built on

These are the numbers the tools apply. Each was read from the instrument itself in August 2026 rather than from a secondary summary, because summaries of UAE tax law have been demonstrably wrong on dates and thresholds: the Small Business Relief end date in particular is still published as 2026 across most of the market, when Ministerial Decision No. 131 of 2026 moved it to 2029 on 29 July 2026. If you are reading this well after that date, treat the table as a starting point and confirm each line against the legislation library at tax.gov.ae. Rates on this site carry their source precisely so that checking one takes a minute rather than an afternoon.

Rates and thresholds used by the calculators on this page
FigureValueWhere it is set
Corporate tax 0% bandTaxable income up to AED 375,000Article 2(1), Cabinet Decision No. 116 of 2022
Corporate tax standard rate9% on the portion above AED 375,000Article 3, Cabinet Decision No. 116 of 2022; Article 3(1), Federal Decree-Law No. 47 of 2022
Corporate tax startTax periods commencing on or after 1 June 2023Article 69, Federal Decree-Law No. 47 of 2022
Corporate tax return and payment9 months from the end of the tax periodArticles 48 and 53, Federal Decree-Law No. 47 of 2022
Small Business ReliefRevenue up to AED 3,000,000, tax periods ending on or before 31 December 2029Ministerial Decision No. 73 of 2023, amended by Ministerial Decision No. 131 of 2026
VAT standard rate5%Article 3, Federal Decree-Law No. 8 of 2017
VAT mandatory registration thresholdAED 375,000 of taxable suppliesArticle 7(1), Cabinet Decision No. 52 of 2017
VAT voluntary registration thresholdAED 187,500Federal Tax Authority, Registration for VAT
VAT return and payment28th day after the end of the tax periodArticle 64(1), Cabinet Decision No. 52 of 2017
Simplified tax invoice ceilingAED 10,000 where the customer is registeredArticle 59(5)(b), Cabinet Decision No. 52 of 2017
Advertised pricesMust include the taxArticle 38, Federal Decree-Law No. 8 of 2017

# What we will not build a calculator for

Refusing to publish a tool is a decision, not an omission, and each of these was taken deliberately. A TRN validator. The Federal Tax Authority publishes no digit-count and no checksum rule for a Tax Registration Number. Federal Decree-Law No. 28 of 2022 defines it only as "a unique number issued by the Authority to each Person who is registered for Tax purposes": no format at all. Any tool that tells you a TRN is valid or invalid offline is guessing from a pattern it inferred, and a false "valid" on a fake supplier is a materially harmful answer. Our TRN page is therefore a guide to the FTA's own verification service, not an imitation of it. A setup cost calculator with prices in it. Free zone and DET fees vary by activity, visa quota and facility, and are not published as a tariff we could reproduce. A number here would be a plausible guess dressed as a quote. A salary calculator. No accessible survey publishes junior and entry-level accountancy bands for the UAE; the widely circulated figures trace back to lead-gated reports we could not open.

A late-payment amount inside the penalty calculators. The penalty calculators now exist, corporate tax under Cabinet Decision No. 75 of 2023 as amended by Cabinet Decision No. 10 of 2024, VAT under Cabinet Decision No. 40 of 2017 as amended by Cabinet Decision No. 129 of 2025, and they compute the fixed and monthly penalties from those schedules. What they will not do is turn the late-payment rate into a figure for a part year. Both decisions state it as 14% per annum, charged "for each month or part thereof", which reads as one twelfth of 14% on each monthly date, a part month counting in full (there is no daily accrual), but the FTA has published no worked example. Each calculator therefore shows late payment as one full year unsettled, labelled as a reference, and points at the EmaraTax ledger as the only authoritative figure. Applying the two-times ceiling. Article 24(4) of Federal Decree-Law No. 28 of 2022 caps administrative penalties at twice the tax involved, but the text does not settle whether that bites per penalty or per assessment. The calculators display it as a reference line and never silently cap a total, because doing so would answer a question the law has left open.

# How to check any figure here against the FTA yourself

Everything on this page is checkable in a few minutes, and you should check anything you intend to act on. The instruments are published in full, in English, by the Ministry of Finance and the Federal Tax Authority.

  1. Start from the legislation library, not a search engine

    The FTA publishes decree-laws, Cabinet Decisions, Ministerial Decisions and FTA Decisions at tax.gov.ae/en/legislation.aspx. Search results for UAE tax figures are dominated by advisory-firm summaries, several of which are out of date on the Small Business Relief end date and the e-invoicing deadline.

  2. Find the article, not the article number in someone's summary

    Open the consolidated text and read the article itself. Article numbers are widely misquoted: the penalty-waiver power in the Tax Procedures Law is Article 50, not Article 46, and Article 46 is the five-year statute of limitation.

  3. Check whether the instrument has been amended

    The consolidated PDFs carry footnotes recording every amendment. Federal Decree-Law No. 8 of 2017 has been amended four times, most recently by Federal Decree-Law No. 16 of 2025 with effect from 1 January 2026. An unamended copy of a 2017 law is not the law.

  4. Re-derive the arithmetic on paper

    Every calculator here prints its intermediate steps precisely so this takes a minute. If your figures do not reproduce ours, we would rather hear about it than have you file on either.

  5. Ask the Authority where the text is genuinely unclear

    The FTA answers written enquiries and publishes Public Clarifications where a point is contested. Where we could not resolve something (whether the AED 375,000 band is reduced for a short first tax period, for instance) we say so on the page instead of picking an answer.

# When an estimate stops being enough

A calculator answers "how much", which is rarely the question that costs money. The questions that cost money are whether you were required to register, whether you filed on time, and whether the figure you filed was arrived at correctly. Registration is not optional and is not triggered by the calculator. VAT registration becomes mandatory once taxable supplies exceed AED 375,000 in the preceding twelve months or are expected to exceed it in the next thirty days, with 30 days to apply from becoming liable. Corporate tax registration applies to taxable persons regardless of whether any tax is due: a company inside the 0% band still registers and still files. Both run through EmaraTax, the FTA's online portal. Filing deadlines are absolute. Corporate tax returns and payment fall due 9 months after the end of the tax period; VAT returns and payment on the 28th day after the tax period ends. A nil return filed late is still a late return.

Where the answer genuinely turns on judgement: a free zone person testing Qualifying Income, a group considering Small Business Relief, a supply that may be zero-rated rather than exempt: the sensible next step is a registered tax agent, whose registration you can check on the FTA's own register. That is a different service from a calculator, and this page does not pretend otherwise.

Sources and legal basis

Legislation and decisions11

Articles relied on9

  • Article 3 of the Corporate Tax Law (Corporate Tax Rate)
  • Article 21 of the Corporate Tax Law (Small Business Relief)
  • Article 3 of the VAT Law (standard rate)
  • Article 38 of the VAT Law (tax-inclusive prices)
  • Article 45 of the VAT Law (zero-rated supplies)
  • Article 46 of the VAT Law (exempt supplies)
  • Article 48 of the VAT Law (reverse charge)
  • Article 65 of the VAT Law (tax invoices)
  • Article 59 of the VAT Executive Regulation (tax invoice particulars)

Authorities, systems and registers4

  • Federal Tax Authority (FTA)
  • UAE Ministry of Finance
  • Tax Registration Number (TRN)
  • EmaraTax

Terms used2

  1. Cabinet Decision No. 116 of 2022 on the annual Taxable Income subject to Corporate TaxUAE Ministry of Finance
  2. Federal Decree-Law No. 47 of 2022 and its amendments, consolidated English textUAE Ministry of Finance
  3. Federal Decree-Law No. 8 of 2017 on Value Added Tax and its amendments, consolidated English textFederal Tax Authority, as published by the Ministry of Finance
  4. Executive Regulation of the VAT Law: Cabinet Decision No. 52 of 2017 and its amendmentsFederal Tax Authority
  5. Ministerial Decision No. 131 of 2026 extending Small Business Relief to 31 December 2029UAE Ministry of Finance
  6. Ministerial Decision No. 73 of 2023 on Small Business ReliefUAE Ministry of Finance
  7. Federal Decree-Law No. 28 of 2022 on Tax ProceduresFederal Tax Authority
  8. Legislation library: decree-laws, Cabinet Decisions and Ministerial DecisionsFederal Tax Authority
  9. Federal Tax Authority homepage, carrying the FTA's own VAT calculator and TRN verification serviceFederal Tax Authority
  10. EmaraTax — registration, returns and paymentsFederal Tax Authority

Rates, thresholds and deadlines change. Every figure above is linked to the authority that publishes it — if the two ever disagree, the authority is right and this page is out of date. Tell us and we will fix it.

FAQ Answers to the questions people actually ask

Frequently asked questions

How do you calculate corporate tax in the UAE?

Take the Taxable Income for the tax period, subtract AED 375,000, and multiply what remains by 9%. If the result is negative, the tax is nil. The first AED 375,000 is charged at 0% under Article 2(1) of Cabinet Decision No. 116 of 2022, so the 9% applies only to the excess, never to the whole figure. Reliefs such as Small Business Relief can reduce the result to nil.

How do you calculate 5% VAT in the UAE?

To add VAT to a net amount, multiply by 0.05; the gross is the net multiplied by 1.05. To take VAT out of a price that already includes it, divide the gross by 1.05 to get the net, then subtract the net from the gross. Taking 5% of a tax-inclusive price is wrong and overstates the tax. The 5% rate is set by Article 3 of Federal Decree-Law No. 8 of 2017.

Is there a free VAT calculator for the UAE?

Yes. The calculator on this page runs entirely in your browser, needs no sign-up, and shows every step of the arithmetic alongside the article of the VAT Law that fixes the rate. The Federal Tax Authority also publishes a simple VAT calculator on its own homepage at tax.gov.ae, which converts an amount before tax into the total after tax.

How do you verify a TRN number in the UAE?

Through the Federal Tax Authority's own TRN verification service, which is reached from the FTA homepage at tax.gov.ae and asks for the number plus a security code. No offline tool can do this. The FTA publishes no digit-count or checksum rule for a Tax Registration Number, so nothing that runs in your browser can tell you whether a TRN is genuine.

Is there a corporate tax penalty calculator for the UAE?

Yes. It computes the fixed and monthly penalties in Cabinet Decision No. 75 of 2023 as amended by Cabinet Decision No. 10 of 2024, including late registration, the escalating late-filing charge and the voluntary disclosure amounts. One thing it deliberately will not do is convert the 14% per annum late-payment rate into a part-year figure, because the decision charges it for each month or part thereof and does not say how. Your EmaraTax ledger is the authoritative number.

How is excise tax calculated in the UAE?

Two ways since 1 January 2026, and which one applies depends on the product. Tobacco, electronic smoking devices and tools, the liquids used in them and energy drinks are taxed at 100% of the excise price, which Article 11(2) of Cabinet Decision No. 197 of 2025 fixes at half the designated retail sales price. Sweetened drinks are taxed by volume instead, at AED 0.79 or AED 1.09 per litre by sugar band. Two working calculators sit on the excise calculation page.

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