RELIEF EXPIRES: DEC 2026
Federal 9.0 Tax
Standard.
Corporate Tax is no longer optional. We break down the 'Small Business Relief' (SBR) bridge and the 2026 sunset protocols for UAE entities.
01
Calculate Your 2026 Tax
Enter your annual taxable net profit to see your 9.0% Federal liability.
Taxable Base: AED 0
Total Tax (9%): AED 0
*Calculated based on 2026 Federal Law No. 47.
02
Small Business Relief
Resident persons with revenue below **AED 3 Million** may claim SBR, but documentation is mandatory for 2026.
03
SBR Sunset Clause
The Small Business Relief window officially **expires in late 2026**. Transitioning to the 9% regime is now a priority.
04
Statutory Thresholds
The 9.0% rate applies only to income exceeding the **AED 375,000** threshold per tax period.
05
AI-Driven Audits
By late 2026, EmaraTax will use automated reconciliation for VAT and Corporate Tax filings.
06
Free Zone Qualifying Income
2026 updates clarify the 0% rate for Free Zone Persons dealing with 'Qualifying Persons' vs. retail consumers.
07
Transfer Pricing
New 2026 benchmarks for "Arms Length" transactions between related parties.
08
2026 Final Deadline
Dec 31, 2026, marks the end of the transition period. **Audit your liability today.**