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Ask an accountantWorked example: AED 1 million taxable income
A mainland company with taxable income of AED 1,000,000 and revenue of AED 6 million, so Small Business Relief does not apply.
| Taxed at 0% (first AED 375,000) | AED 375,000 |
| Taxed at 9% | AED 625,000 |
| Corporate tax payable | AED 56,250 |
| Effective rate | 5.6% |
With revenue of AED 3 million or less, Small Business Relief could reduce this to nil.
Common questions
What is the UAE corporate tax rate?
0% on taxable income up to AED 375,000 and 9% above it. Large multinational groups may face a 15% domestic minimum top-up tax.
What is Small Business Relief?
Resident businesses with revenue of AED 3 million or less in the period and every earlier period can elect to be treated as having no taxable income. It now applies to tax periods ending on or before 31 December 2029, under Ministerial Decision 131 of 2026.
Who cannot use Small Business Relief?
Qualifying Free Zone Persons and members of multinational groups with consolidated revenue above AED 3.15 billion.
When is the return due?
Within 9 months of the end of the tax period, together with any tax payable.
Read the guide
For education only. Excludes the domestic minimum top-up tax, group relief, losses and transfer pricing adjustments. Not tax advice.