UAE Tax Calculators
Practical UAE calculators for corporate tax, VAT, and end-of-service gratuity estimates.
Corporate Tax and VAT
UAE Corporate Tax and VAT Calculator
Corporate Tax (9%), VAT (5%), penalties, tax invoice requirements and e-invoicing dates.
UAE Corporate Tax
Verified: official source 0% up to AED 375,000, 9% above. Small Business Relief extended to tax periods ending on or before 31 Dec 2029 (Ministerial Decision 131 of 2026).
Relief is not available to Qualifying Free Zone Persons or to members of multinational groups with consolidated revenue of EUR 750m or more.
A Qualifying Free Zone Person pays 0% on Qualifying Income and 9% on other taxable income; whether income is "qualifying" and whether the QFZP status is kept (substance, de minimis limits, audited accounts) must be assessed separately. The 15% Domestic Minimum Top-up Tax applies to multinational groups with revenue of EUR 750m or more from fiscal years starting on or after 1 Jan 2025 and is not calculated here. Taxable income is accounting profit after adjustments (exempt income, interest limitation, disallowed expenses): this tool does not derive it.
Sources and verification status
Estimate only, not tax or legal advice. UAE Federal Decree-Laws, Cabinet and Ministerial Decisions and FTA guidance prevail. Rates and dates last verified 2 Oct 2026.
Talk to a Gamut tax consultantUAE VAT (5%)
Verified: official source Standard rate 5%. Registration: mandatory AED 375,000, voluntary AED 187,500.
The lists of zero-rated and exempt supplies are not coded in this tool: select the category you have confirmed. Reverse charge, partial exemption, designated zones and input-tax apportionment are not modelled.
Sources and verification status
Estimate only, not tax or legal advice. UAE Federal Decree-Laws, Cabinet and Ministerial Decisions and FTA guidance prevail. Rates and dates last verified 2 Oct 2026.
Talk to a Gamut tax consultantPenalties, tax invoice and e-invoicing
Verified: official source Penalties per Cabinet Decision 129/2025 (in force 14 Apr 2026). E-invoicing dates per Ministerial Decisions 243 and 244 of 2025; the 30 Oct 2026 date is from secondary sources only.
| Violation | Penalty |
|---|
Tax invoice - what it must show
| Date | Milestone |
|---|
Sources and verification status
Estimate only, not tax or legal advice. UAE Federal Decree-Laws, Cabinet and Ministerial Decisions and FTA guidance prevail. Rates and dates last verified 2 Oct 2026.
Talk to a Gamut tax consultantGamut Consulting · +92 331 3333667 · info@gamutconsulting.org
UAE Corporate Tax and VAT Calculator
Corporate Tax (9%), VAT (5%), penalties, tax invoice requirements and e-invoicing dates.
UAE Corporate Tax
Verified: official source 0% up to AED 375,000, 9% above. Small Business Relief extended to tax periods ending on or before 31 Dec 2029 (Ministerial Decision 131 of 2026).
Relief is not available to Qualifying Free Zone Persons or to members of multinational groups with consolidated revenue of EUR 750m or more.
A Qualifying Free Zone Person pays 0% on Qualifying Income and 9% on other taxable income; whether income is "qualifying" and whether the QFZP status is kept (substance, de minimis limits, audited accounts) must be assessed separately. The 15% Domestic Minimum Top-up Tax applies to multinational groups with revenue of EUR 750m or more from fiscal years starting on or after 1 Jan 2025 and is not calculated here. Taxable income is accounting profit after adjustments (exempt income, interest limitation, disallowed expenses): this tool does not derive it.
Sources and verification status
Estimate only, not tax or legal advice. UAE Federal Decree-Laws, Cabinet and Ministerial Decisions and FTA guidance prevail. Rates and dates last verified 2 Oct 2026.
Talk to a Gamut tax consultantUAE VAT (5%)
Verified: official source Standard rate 5%. Registration: mandatory AED 375,000, voluntary AED 187,500.
The lists of zero-rated and exempt supplies are not coded in this tool: select the category you have confirmed. Reverse charge, partial exemption, designated zones and input-tax apportionment are not modelled.
Sources and verification status
Estimate only, not tax or legal advice. UAE Federal Decree-Laws, Cabinet and Ministerial Decisions and FTA guidance prevail. Rates and dates last verified 2 Oct 2026.
Talk to a Gamut tax consultantPenalties, tax invoice and e-invoicing
Verified: official source Penalties per Cabinet Decision 129/2025 (in force 14 Apr 2026). E-invoicing dates per Ministerial Decisions 243 and 244 of 2025; the 30 Oct 2026 date is from secondary sources only.
| Violation | Penalty |
|---|
Tax invoice - what it must show
| Date | Milestone |
|---|
Sources and verification status
Estimate only, not tax or legal advice. UAE Federal Decree-Laws, Cabinet and Ministerial Decisions and FTA guidance prevail. Rates and dates last verified 2 Oct 2026.
Talk to a Gamut tax consultantGamut Consulting · +92 331 3333667 · info@gamutconsulting.org
End-of-Service Gratuity
UAE End-of-Service Gratuity Calculator
Mainland private-sector gratuity under Federal Decree-Law 33/2021 (basic wage only).
UAE end-of-service gratuity (private sector, mainland)
Verified: official source Federal Decree-Law 33/2021, Art.51. Basic wage only: 21 days per year for the first 5 years, 30 days per year after that; capped at 2 years' wage; at least 1 year of continuous service.
Basic only: exclude housing, transport and other allowances.
Days without pay are excluded from service (Art.51(4)).
How it is calculated. Service days are counted from the joining date to the last working day, both included, less unpaid absence; one year = 365 days and one month = 30 days (Art.67). Partial years count pro rata once one full year is completed (Art.51(3)). Gratuity days = 21 x years (first 5 years) + 30 x years (beyond), paid at the daily wage of the last basic salary (monthly basic / 30 - our derivation from Art.67). The employer may deduct amounts legally due from the worker; payment is due within 14 days of the contract ending (Art.53).
Not covered. UAE and GCC nationals follow the pension / social security system. Free zones with their own labour rules (for example DIFC with its DEWS savings scheme, ADGM and other free zones) can have different end-of-service rules - not verified here. Government staff, military and security staff and domestic workers are outside the Decree-Law (Art.3). Part-time, temporary and piece-rate arrangements follow the Executive Regulation (Art.52) and are not modelled. An alternative savings scheme approved under Art.51(8) can replace the gratuity.
Sources and verification status
Estimate only, not tax or legal advice. Federal Decree-Law 33/2021, its Executive Regulation, MOHRE rulings and your contract prevail. Last verified 2 Oct 2026.
Talk to a Gamut tax consultantGamut Consulting · +92 331 3333667 · info@gamutconsulting.org
UAE End-of-Service Gratuity Calculator
Mainland private-sector gratuity under Federal Decree-Law 33/2021 (basic wage only).
UAE end-of-service gratuity (private sector, mainland)
Verified: official source Federal Decree-Law 33/2021, Art.51. Basic wage only: 21 days per year for the first 5 years, 30 days per year after that; capped at 2 years' wage; at least 1 year of continuous service.
Basic only: exclude housing, transport and other allowances.
Days without pay are excluded from service (Art.51(4)).
How it is calculated. Service days are counted from the joining date to the last working day, both included, less unpaid absence; one year = 365 days and one month = 30 days (Art.67). Partial years count pro rata once one full year is completed (Art.51(3)). Gratuity days = 21 x years (first 5 years) + 30 x years (beyond), paid at the daily wage of the last basic salary (monthly basic / 30 - our derivation from Art.67). The employer may deduct amounts legally due from the worker; payment is due within 14 days of the contract ending (Art.53).
Not covered. UAE and GCC nationals follow the pension / social security system. Free zones with their own labour rules (for example DIFC with its DEWS savings scheme, ADGM and other free zones) can have different end-of-service rules - not verified here. Government staff, military and security staff and domestic workers are outside the Decree-Law (Art.3). Part-time, temporary and piece-rate arrangements follow the Executive Regulation (Art.52) and are not modelled. An alternative savings scheme approved under Art.51(8) can replace the gratuity.
Sources and verification status
Estimate only, not tax or legal advice. Federal Decree-Law 33/2021, its Executive Regulation, MOHRE rulings and your contract prevail. Last verified 2 Oct 2026.
Talk to a Gamut tax consultantGamut Consulting · +92 331 3333667 · info@gamutconsulting.org