AEUnited Arab EmiratesUAE Free Zone 0% vs 9% CTTaxes

UAE Free Zone Corporate Tax & Qualifying Income (0% vs 9%) Calculator

Calculate corporate tax liabilities for UAE Qualifying Free Zone Persons (QFZP) under Federal Corporate Tax Law, verifying the De Minimis requirement (5% or AED 5M limit) to secure the 0% preferential tax rate.

Calculator Inputs

Live Real-Time
AED
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AED
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0.2 %
0.05 %0.6 %
Calculated ResultUAE Free Zone 0% vs 9% CT

Total Corporate Tax Payable

0AED

Effective Corporate Tax Rate

0%

De Minimis Allowable Limit

412,500 AED

Total Net Profit

1,650,000 AED

De Minimis Satisfied: Your non-qualifying revenue is within statutory limits, securing 0% corporate tax on qualifying profits.

Revenue & Tax Breakdown

qualifying_revenue
8,000,000(97%)
non_qualifying_revenue
250,000(3%)
Final Corporate Tax Bill
0 AED(0%)

Detailed Calculation Breakdown

Total Combined Revenue
8,250,000 AED
Qualifying Profits (0% Taxed)
1,600,000 AED
Non-Qualifying Profits (9% Taxed)
50,000 AED
Final Corporate Tax Bill
0 AED

Calculation Methodology

De Minimis Cap = min(5% of Total Revenue, AED 5,000,000). If Non-Qualifying Revenue <= Cap, Qualifying Income is taxed at 0%. If breached, entire company profit is subject to 9% standard corporate tax.

Important Legal & Educational Disclaimer

This tool models FTA corporate tax rules for Free Zone businesses. Tax declarations and audited financial statements must be submitted via EmaraTax.

This calculator is designed for educational and informational purposes only based on public statutory frameworks. The outputs do not constitute binding financial, tax, or legal advice. We assume no liability for decisions made based on these estimations. Always verify with the relevant official authorities or a certified professional advisor.

Frequently Asked Questions

Non-qualifying revenue derived from mainland UAE or excluded activities cannot exceed 5% of total revenue or AED 5,000,000, whichever is lower.
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