What is the standard UAE corporate tax rate?
Zero percent on taxable income up to and including AED 375,000, then 9% on the portion above AED 375,000.
Is 9% charged on the whole profit?
No. A taxable income of AED 500,000 puts AED 125,000 in the 9% band, producing AED 11,250 of tax under this standard calculation.
Does this apply Small Business Relief?
No. That election depends on revenue history, tax period, residence, and exclusions that one profit input cannot establish.
Is accounting profit the same as taxable income?
Not always. The Corporate Tax Law may require adjustments and may allow exemptions, reliefs, and deductions.