UAE tax calculators and lookups

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.

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.

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.

Nine URLs in this architecture are tools rather than articles, plus one calculator that lives on an article page because that is where the demand is. They are grouped under the tax they belong to rather than all sitting here, because 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.

Be aware of what is not yet built. Several of these are still provisional: the page exists in the structure, is marked noindex and carries no calculator until the rule behind it has been read from the primary source and written up. A calculator page without a working calculator is the worst kind of thin page, and shipping fourteen of them at once would be the fastest way to teach Google that this domain publishes filler.

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-calculator-uae/ and /corporate-tax/how-to-calculate-corporate-tax-uae/ to the corporate tax rate page, /company-setup/company-formation-dubai-cost-calculator-uae/ to the Dubai setup cost calculator, /payroll/how-to-calculate-end-of-service-benefits-uae/ to end-of-service benefits, and /tools/verify-trn-number-uae/ to TRN verification. Building a second calculator for a calculation this site already performs would split the intent across two URLs that cite the same articles.

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.

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", and the text does not settle whether that means the annual rate divided by twelve, a daily accrual, or a part-month treated as whole. Dividing 14 by 12 is arithmetic, not law. 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.

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.

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.