Odoo Ready Partner

🚀 Certified Odoo Ready Partner — Implementation, Automation & Customization for UAE Businesses

Make Your ERP Future Ready
HomeToolsCorp Tax Calculator
UAE CT Law — Effective June 2023

UAE Corporate Tax Calculator

Comprehensive computation with IFRS adjustments, all disallowed expenses, QFZP elections, Pillar Two, loss offsets, and enhanced deductions — aligned with FTA guidance.

Standard Rate: 9%Exempt Threshold: AED 375,000QFZP Qualifying Income: 0%Global Min. Tax: 15%Loss Offset Cap: 75%

A. Book Profit as per IFRS Financial Statements

Net Profit / (Loss) as per IFRS

B. Add: Disallowed Expenses & Taxable Adjustments

Items that increase Accounting Profit to arrive at Taxable Income

└Fines, Penalties & Regulatory Charges
└Client / Customer Entertainment (50% disallowed)
└Private Motor Vehicle Expenses (non-commercial)
└Personal & Non-Business Expenses
└Other Non-Business Expenses
└Transfer Pricing / Related-Party Arm's Length Adjustment
└Excess Interest (30% Adjusted EBITDA Limit)
└Non-Deductible Provisions & Write-offs
└Book Depreciation in excess of Tax Depreciation
└Employee Share Options / Equity Compensation (timing)
Total Additions (B)AED 0

C. Less: Non-Taxable Income & Enhanced Deductions

Items that reduce Accounting Profit to arrive at Taxable Income

└Dividend Income (Qualifying Participation)
└Capital Gains on Qualifying Holdings
└Foreign Permanent Establishment Exemption
└R&D Enhanced Deduction — 150% (enter qualifying spend)
└Realisation Election Adjustment
└Tax Depreciation in excess of Book Depreciation
Total Deductions (C)(AED 0)

D. Prior Year Tax Losses (75% Offset Cap)

Prior Year Tax Losses Available
Max Offset (75%):AED 0
Loss Utilised:(AED 0)

E. Special Regimes & Elections

Small Business Relief (SBR)

Revenue ≤ AED 3,000,000 — treat taxable income as zero. Filing still required. Ministerial Decision No. 73 of 2023.

Qualifying Free Zone Person (QFZP)

Entities in UAE Free Zones — qualifying income taxed at 0%, non-qualifying at 9% (no AED 375K threshold applies).

Pillar Two — Global Minimum Tax (15%)

UAE adopted GloBE rules for MNEs with consolidated group revenue ≥ €750M. QDMTT / IIR / UTPR apply from FY 2025.

Total Tax Liability

AED 0

Effective Rate on Book Profit: 0.00%

Book ProfitAED 0
+ Total AdditionsAED 0
− Total DeductionsAED 0
− Loss OffsetAED 0
Taxable IncomeAED 0
− Exempt PortionAED 0
Taxable @ 9%AED 0
CT Liability (9%)AED 0

Computation Waterfall

Book Profit+ Additions− Deductions− Tax LossesTaxable IncomeTax Liability01234

📋 Key UAE CT Law Reference

Art. 39% CT on taxable income > AED 375,000
Art. 21Small Business Relief (revenue ≤ AED 3M)
Art. 22–24Participation / PE Exemptions
Art. 31Interest deduction cap: 30% EBITDA
Art. 33Fines & penalties — non-deductible
Art. 34–36Related-party / Transfer Pricing
Art. 37Tax loss carry-forward (75% cap)
MD 73/2023Small Business Relief conditions
GloBE RulesPillar Two (€750M+ MNEs, FY2025+)

Indicative estimates only. Engage DCS Corporate Tax advisors for accurate computation and FTA filing.