Corporate Tax
Works out how much UAE Corporate Tax your company owes for a tax period. UAE CT charges 0% on the first AED 375,000 of taxable profit and 9% on the rest. This screen starts from the profit in your accounts, adds back what the tax rules don't allow, applies any reliefs, and shows the tax payable.
Think of it like filing a tax return for the company. You start with the profit your bookkeeper calculated, then the taxman says "you can't count that fine, or half of those client dinners," so you add those back — giving the profit the government actually taxes. The first AED 375,000 is free; anything above is taxed at 9%. And a genuinely small business under the revenue cap can raise its hand for Small Business Relief and pay nothing at all.
01What you see on the screen
The tab stacks several cards: the Entity Profile (your CT settings), Tax Computation (the live result), Manual Adjustment Schedule, Expense CT Treatment, a Tax-Loss Register, SBR Revenue History, and Related Parties. It reads your ledger and changes nothing until you deliberately post a tax provision.
02The CT profile — every setting
All values are pre-filled with the current UAE defaults but you can change them.
| Setting | What it means | Default |
|---|---|---|
| CT registration no. | Your FTA Corporate Tax registration number (prints on the working paper). | — |
| Tax period start / end | The financial year being taxed — sets which ledger postings are pulled in. | — |
| Small Business Relief elected | If Yes and you qualify, your CT is relieved to AED 0 for the period. | No |
| CT rate % | The rate charged above the threshold. | 9% |
| 0% threshold (AED) | The tax-free band — the first slice of profit taxed at 0%. | 375,000 |
| SBR revenue cap (AED) | The turnover ceiling to claim Small Business Relief. | 3,000,000 |
03How the computation works
- Revenue − Expenses = Accounting profit (summed from your ledger for the period).
- Add back disallowed expenses. Accounts you tag as disallowable are added back in full; "partial" accounts add back the non-allowable slice; entertainment accounts add back 50%.
- Apply your manual adjustments (extra add-backs, deductions, exempt income).
- Taxable income = accounting profit + add-backs − deductions.
- Apply the rate. If SBR applies → CT = AED 0. Otherwise the first AED 375,000 is 0% and the rest is 9%.
04Produce a CT computation
- In Entity Profile, enter your CT number, the period start and end, confirm the rate/threshold/cap, choose SBR Yes/No, and click Save CT Profile.
- If claiming SBR, record each prior period's revenue in SBR Revenue History so the eligibility test is correct.
- In Expense CT Treatment, mark each expense account allowable, disallowable, or partial.
- Add any one-off adjustments in the Manual Adjustment Schedule.
- Read the result in Tax Computation — the taxable income and Corporate Tax payable.
- Click ⬇ Working Paper (CSV) for the full return pack (including interest limits and loss relief).