Tax calculators

UAE income tax calculator: calculate your tax due

UAE income tax calculator
Estimate UAE income tax for employees, freelancers, and companies with Corporate Tax thresholds and Small Business Relief.
Results
In scope?No
ReasonSalary income is generally not subject to UAE income tax.
Tax due0,00 AED
Net after tax0,00 AED
Notes
0% up to AED 375,000; 9% above.
Results are estimates. Taxable income may differ from accounting profit after UAE adjustments.

Examples

Freelancer with taxable income above AED 375,000
Turnover AED 1,800,000; taxable income AED 500,000 → Corporate Tax AED 11,250.
Employee salary (tax-free)
Annual gross salary AED 300,000 → Income tax AED 0.
The UAE is well-known for having no personal income tax on individuals, meaning employees typically pay 0 AED income tax on their wages. However, if you are a freelancer, sole proprietor, or run a business, you may fall under the UAE’s Corporate Tax regime. For natural persons, Corporate Tax generally applies only when you conduct business in the UAE and your annual business turnover exceeds AED 1,000,000 (Jan–Dec). Importantly, wages, personal investment income, and real estate investment income are not counted as business activity for this test. When Corporate Tax applies under the standard regime, taxable income is taxed at 0% up to AED 375,000 and 9% above AED 375,000. Eligible resident small businesses may elect Small Business Relief, which treats them as having no taxable income for that tax period (subject to conditions and time limits). Practical note: This calculator is an informational estimate. For legal/tax filings, confirm your taxable income calculations and eligibility elections using official UAE guidance or a qualified advisor.

FAQs

Do employees pay income tax in the UAE?

Usually no—the UAE does not levy income tax on individuals.

If I’m a freelancer, do I automatically pay income tax?

Not automatically. Corporate Tax applies only if you conduct business in the UAE and turnover exceeds AED 1,000,000 in the calendar year.

Does my salary count toward the AED 1,000,000 turnover threshold?

No. Wages are not treated as business activity for this threshold test.

What corporate tax rate applies once I’m in scope?

Under the standard regime: 0% up to AED 375,000 taxable income and 9% above.

My profit is under AED 375,000—do I still need to register or file?

Tax due could be 0, but registration/filing depends on whether you are a taxable person and other compliance rules.

What is Small Business Relief and when does it make my tax 0?

If eligible and elected, you’re treated as having no taxable income for that period. Eligibility includes revenue ≤ AED 3,000,000 and applies to periods ending on/before 31 Dec 2026.

Why can my net profit differ from taxable income?

Taxable income starts from accounting income and then adjusts for exempt income, reliefs, deductions, and other UAE rules.

Is withholding tax applied in the UAE?

The Corporate Tax Law provides for withholding tax at 0% unless a different rate is set by Cabinet decision.

Does this calculator cover Free Zone 0% incentives?

Only in a limited way. Qualifying Free Zone Persons have different rules; this calculator assumes the standard regime.

Why might my result differ from what my accountant files?

Eligibility elections and taxable income adjustments can change the final taxable base.

Note: This calculator provides an estimate. Rates can vary by region and change over time. It is not tax advice.

See more in calculators for United Arab Emirates.

Sources

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