{"id":1789,"date":"2026-05-04T17:05:08","date_gmt":"2026-05-04T17:05:08","guid":{"rendered":"https:\/\/ahtaxaccounting.ae\/?page_id=1789"},"modified":"2026-05-15T01:21:13","modified_gmt":"2026-05-15T01:21:13","slug":"calculator","status":"publish","type":"page","link":"https:\/\/ahtaxaccounting.ae\/ar\/corporate-tax-uae\/calculator\/","title":{"rendered":"How to calculate corporate tax in UAE"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1789\" class=\"elementor elementor-1789\" data-elementor-post-type=\"page\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-4ed94679 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"4ed94679\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-78e921c5\" data-id=\"78e921c5\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-3c6b8ec2 elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"3c6b8ec2\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t\t<div class=\"elementor-background-overlay\"><\/div>\n\t\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-d4f9df0\" data-id=\"d4f9df0\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-5edbf22e elementor-widget elementor-widget-hfe-breadcrumbs-widget\" data-id=\"5edbf22e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"hfe-breadcrumbs-widget.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<nav aria-label=\"Breadcrumb\"><ul class=\"hfe-breadcrumbs hfe-breadcrumbs-show-home\"><li class=\"hfe-breadcrumbs-item hfe-breadcrumbs-first\"><span class=\"hfe-breadcrumbs-home-icon\"><\/span><a href=\"https:\/\/ahtaxaccounting.ae\/ar\"><span class=\"hfe-breadcrumbs-text\">Home<\/span><\/a><\/li><\/ul><\/nav>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-62a18ccc elementor-widget elementor-widget-jkit_animated_text\" data-id=\"62a18ccc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_animated_text.default\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-animated-text jeg_module___6a207a21ee84b\"  data-style=\"highlighted\" data-text=\"\" data-shape=\"underline\"><h1 class=\"animated-text\"><span class=\"normal-text style-color\">How to Calculate Your Corporate Tax in the UAE: Free Calculator<\/span><span class=\"dynamic-wrapper style-color\"><span class=\"dynamic-text\"><\/span><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 500 150\" preserveAspectRatio=\"none\"><path class=\"style-color\"  d=\"M3,77.5s200.54-11,493,0\" transform=\"translate(-2.75 -68.11)\"\/><\/svg><\/span><span class=\"normal-text style-color\"><\/span><\/h1><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-45cd4b0 elementor-widget elementor-widget-image\" data-id=\"45cd4b0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img fetchpriority=\"high\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/how-to-calculate-corporate-tax-in-uae-1024x576.jpg\" class=\"attachment-large size-large wp-image-1803\" alt=\"how to calculate corporate tax in uae\" srcset=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/how-to-calculate-corporate-tax-in-uae-1024x576.jpg 1024w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/how-to-calculate-corporate-tax-in-uae-300x169.jpg 300w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/how-to-calculate-corporate-tax-in-uae-768x432.jpg 768w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/how-to-calculate-corporate-tax-in-uae-1536x864.jpg 1536w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/how-to-calculate-corporate-tax-in-uae.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-1599616 elementor-widget-tablet__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"1599616\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Every business registered for <\/span><strong><a href=\"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/\">corporate tax in UAE<\/a><\/strong><span style=\"font-weight: 400;\"> needs to calculate its tax liability accurately before filing. Errors in your taxable income computation do not just cost you money. They trigger FTA corrections, 14% annual interest on underpayments, and potential audits.<\/span><\/p><p><span style=\"font-weight: 400;\">Use our <strong>free calculator below<\/strong> to estimate your corporate tax liability in under a minute. It handles all four scenarios that other UAE calculators miss: standard mainland calculation, Qualifying Free Zone Person income split, Small Business Relief election, and tax loss carry-forward with the 75% cap applied automatically.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7a76d1d1 elementor-widget elementor-widget-jkit_button\" data-id=\"7a76d1d1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_button.default\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-button  icon-position-before jeg_module__1_6a207a21f0f35\" ><a href=\"\" class=\"jkit-button-wrapper\">Book a free consultation<\/a><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-50 elementor-inner-column elementor-element elementor-element-568ac08f\" data-id=\"568ac08f\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div 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class=\"elementor-element elementor-element-79ed8575 elementor-widget elementor-widget-spacer\" data-id=\"79ed8575\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t<div class=\"elementor-element elementor-element-491a5bd4 e-flex e-con-boxed e-con e-parent\" data-id=\"491a5bd4\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4c3f350c elementor-widget elementor-widget-heading\" data-id=\"4c3f350c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Certified, Accredited &amp; Locally Recognized<\/p>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2e842a9a e-flex e-con-boxed e-con e-parent\" data-id=\"2e842a9a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-494ecbf8 elementor-widget__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"494ecbf8\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>Proud members of ACCA, IFA, Abu Dhabi Chamber of Commerce, and official Zoho Partner, ensuring compliance, expertise, and trusted service across the UAE.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5e95d418 e-flex e-con-boxed e-con e-parent\" data-id=\"5e95d418\" data-element_type=\"container\" 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34z\\&quot;&gt;&lt;\\\/path&gt;&lt;\\\/svg&gt;&lt;\\\/span&gt;&quot;,&quot;show_dots&quot;:false,&quot;arrow_position&quot;:&quot;bottom&quot;,&quot;responsive&quot;:{&quot;desktop&quot;:{&quot;items&quot;:6,&quot;margin&quot;:10,&quot;breakpoint&quot;:1025},&quot;tablet&quot;:{&quot;items&quot;:6,&quot;margin&quot;:10,&quot;breakpoint&quot;:768},&quot;mobile&quot;:{&quot;items&quot;:3,&quot;margin&quot;:10,&quot;breakpoint&quot;:0}}}\"><div class=\"client-list\"><div class=\"client-track\"><div class=\"client-slider item \"><div class=\"image-list\"><div class=\"content-image\"><img decoding=\"async\" width=\"512\" height=\"218\" src=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/02\/zoho-logo.webp\" class=\"main-image\" alt=\"Zoho\" url=\"http:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/02\/zoho-logo.webp\" source=\"library\" srcset=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/02\/zoho-logo.webp 512w, 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srcset=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/03\/ifa-logo-scaled.png 2560w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/03\/ifa-logo-300x167.png 300w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/03\/ifa-logo-1024x569.png 1024w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/03\/ifa-logo-768x427.png 768w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/03\/ifa-logo-1536x853.png 1536w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/03\/ifa-logo-2048x1138.png 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/div><\/div><\/div><div class=\"client-slider item \"><div class=\"image-list\"><div class=\"content-image\"><img loading=\"lazy\" decoding=\"async\" width=\"486\" height=\"104\" src=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/03\/wafeq-logo.png\" class=\"main-image\" alt=\"Wafeq\" url=\"http:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/03\/wafeq-logo.png\" source=\"library\" srcset=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/03\/wafeq-logo.png 486w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/03\/wafeq-logo-300x64.png 300w\" sizes=\"(max-width: 486px) 100vw, 486px\" \/><\/div><\/div><\/div><div class=\"client-slider item \"><div class=\"image-list\"><div class=\"content-image\"><img loading=\"lazy\" decoding=\"async\" width=\"2560\" height=\"1707\" src=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/04\/Odoo-Logo.wine_-scaled.png\" class=\"main-image\" alt=\"Odoo\" url=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/04\/Odoo-Logo.wine_-scaled.png\" source=\"library\" srcset=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/04\/Odoo-Logo.wine_-scaled.png 2560w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/04\/Odoo-Logo.wine_-300x200.png 300w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/04\/Odoo-Logo.wine_-1024x683.png 1024w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/04\/Odoo-Logo.wine_-768x512.png 768w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/04\/Odoo-Logo.wine_-1536x1024.png 1536w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/04\/Odoo-Logo.wine_-2048x1365.png 2048w\" sizes=\"(max-width: 2560px) 100vw, 2560px\" \/><\/div><\/div><\/div><\/div><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1842151d e-con-full e-flex e-con e-parent\" data-id=\"1842151d\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-37ddb205 e-flex e-con-boxed e-con e-child\" data-id=\"37ddb205\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d083d9f elementor-widget elementor-widget-text-editor\" data-id=\"d083d9f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\"><strong>UAE corporate tax<\/strong> is calculated by taking accounting net profit from IFRS-compliant financial statements, adding back non-deductible expenses, subtracting exempt income, applying tax loss relief (capped at 75%), then applying 0% on the first AED 375,000 of taxable income and 9% on the remainder. <br \/><br \/><strong>Formula<\/strong>: Tax = (Taxable Income minus AED 375,000) x 9%.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-66a7b716 e-flex e-con-boxed e-con e-parent\" data-id=\"66a7b716\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4cc108c0 elementor-widget elementor-widget-heading\" data-id=\"4cc108c0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">UAE Corporate Tax Calculator<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-50983250 elementor-widget elementor-widget-html\" data-id=\"50983250\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<!--\r\n  =====================================================================\r\n  AH CHARTERED ACCOUNTANTS \u2014 UAE CORPORATE TAX CALCULATOR\r\n  =====================================================================\r\n  Single-file, self-contained calculator for embedding in WordPress\r\n  (Custom HTML block, shortcode wrapper, or any page builder).\r\n\r\n  Tech: Vanilla HTML\/CSS\/JS. Zero framework dependencies.\r\n        jsPDF + jsPDF-autotable loaded async from CDN for PDF export.\r\n\r\n  All styles are scoped under `.ah-calc` to prevent theme bleed.\r\n  All JS lives inside an IIFE to avoid global scope pollution.\r\n\r\n  Author: AH Chartered Accountants \u2014 Abu Dhabi\r\n  Updated: April 2026 (FTA 2026 framework)\r\n  =====================================================================\r\n-->\r\n\r\n<div class=\"ah-calc\" id=\"ahCalc\">\r\n  <div class=\"ah-calc__inner\">\r\n    <\/header>\r\n\r\n    <!-- ========== ENTITY TOGGLE ========== -->\r\n    <div class=\"ah-calc__entity\" role=\"radiogroup\" aria-label=\"Entity type\">\r\n      <label class=\"entity-opt\">\r\n        <input type=\"radio\" name=\"ah-entity\" value=\"mainland\" checked>\r\n        <span class=\"entity-opt__pill\">\r\n          <span class=\"entity-opt__title\">Mainland LLC<\/span>\r\n          <span class=\"entity-opt__sub\">Standard 9 % regime<\/span>\r\n        <\/span>\r\n      <\/label>\r\n      <label class=\"entity-opt\">\r\n        <input type=\"radio\" name=\"ah-entity\" value=\"qfzp\">\r\n        <span class=\"entity-opt__pill\">\r\n          <span class=\"entity-opt__title\">Qualifying Free Zone Person<\/span>\r\n          <span class=\"entity-opt__sub\">0 % on qualifying income<\/span>\r\n        <\/span>\r\n      <\/label>\r\n    <\/div>\r\n\r\n    <!-- ========== BODY: INPUTS + RESULTS ========== -->\r\n    <div class=\"ah-calc__body\">\r\n\r\n      <!-- ===== INPUT COLUMN ===== -->\r\n      <section class=\"ah-calc__col ah-calc__col--inputs\" aria-labelledby=\"ahInputsHeading\">\r\n        <h3 class=\"ah-calc__col-heading\" id=\"ahInputsHeading\">\r\n          <span class=\"ah-calc__step\">01<\/span>\r\n          Your Numbers\r\n        <\/h3>\r\n\r\n        <!-- Mainland: single revenue -->\r\n        <div class=\"field\" data-show=\"mainland\">\r\n          <label for=\"ah-revenue\">Total Revenue<span class=\"field__unit\">AED<\/span><\/label>\r\n          <input type=\"text\" id=\"ah-revenue\" inputmode=\"numeric\" data-fmt=\"currency\" placeholder=\"0\">\r\n          <small class=\"field__help\">Gross revenue from all business activities for the financial year.<\/small>\r\n        <\/div>\r\n\r\n        <!-- QFZP: split revenue -->\r\n        <div class=\"field\" data-show=\"qfzp\">\r\n          <label for=\"ah-q-revenue\">\r\n            Qualifying Income\r\n            <span class=\"tip\" tabindex=\"0\" data-tip=\"Income from qualifying activities per Cabinet Decision No. 55 of 2023: manufacturing & processing, trading with other Free Zone Persons or foreign customers, distribution from a Designated Zone, holding & financing of group entities, reinsurance services, fund & wealth management, headquarter services to related parties, logistics, qualifying intellectual property income, and ancillary activities supporting these. Taxed at 0 %.\">\u24d8<\/span>\r\n            <span class=\"field__unit\">AED<\/span>\r\n          <\/label>\r\n          <input type=\"text\" id=\"ah-q-revenue\" inputmode=\"numeric\" data-fmt=\"currency\" placeholder=\"0\">\r\n        <\/div>\r\n\r\n        <div class=\"field\" data-show=\"qfzp\">\r\n          <label for=\"ah-nq-revenue\">\r\n            Non-Qualifying Income\r\n            <span class=\"tip\" tabindex=\"0\" data-tip=\"Income from mainland UAE customers or excluded activities. Triggers de minimis check: if it exceeds 5 % of total revenue OR AED 5M, full QFZP status is forfeited for 5 tax periods.\">\u24d8<\/span>\r\n            <span class=\"field__unit\">AED<\/span>\r\n          <\/label>\r\n          <input type=\"text\" id=\"ah-nq-revenue\" inputmode=\"numeric\" data-fmt=\"currency\" placeholder=\"0\">\r\n        <\/div>\r\n\r\n        <div class=\"field\">\r\n          <label for=\"ah-expenses\">Total Deductible Expenses<span class=\"field__unit\">AED<\/span><\/label>\r\n          <input type=\"text\" id=\"ah-expenses\" inputmode=\"numeric\" data-fmt=\"currency\" placeholder=\"0\">\r\n          <small class=\"field__help\">Salaries, rent, utilities, professional fees, depreciation \u2014 IFRS-compliant.<\/small>\r\n        <\/div>\r\n\r\n        <div class=\"field\">\r\n          <label for=\"ah-non-deductible\">\r\n            Non-Deductible Expenses\r\n            <span class=\"tip\" tabindex=\"0\" data-tip=\"Expenses disallowed under FTA rules \u2014 fines, personal costs, capped entertainment, TP adjustments, bribes, and more. See the full list below.\">\u24d8<\/span>\r\n            <span class=\"field__unit\">AED<\/span>\r\n          <\/label>\r\n          <input type=\"text\" id=\"ah-non-deductible\" inputmode=\"numeric\" data-fmt=\"currency\" placeholder=\"0\">\r\n          <details class=\"nd-detail\">\r\n            <summary class=\"nd-detail__summary\">FTA non-deductible items \u2014 tap to expand<\/summary>\r\n            <ul class=\"nd-detail__list\">\r\n              <li><strong>Fines &amp; penalties<\/strong> \u2014 administrative penalties, FTA late-payment fines, traffic violations, and any punitive charge imposed by a UAE government authority (Art. 33).<\/li>\r\n              <li><strong>Bribes &amp; illicit payments<\/strong> \u2014 any payment that constitutes a bribe or is otherwise unlawful under UAE law (Art. 33).<\/li>\r\n              <li><strong>Owner \/ shareholder personal expenses<\/strong> \u2014 living costs, school fees, personal travel, or any expense that benefits the owner rather than the business.<\/li>\r\n              <li><strong>Entertainment \u2014 50 % cap<\/strong> \u2014 meals, hospitality, recreation, and client entertainment are only 50 % deductible. The remaining 50 % is non-deductible (Ministerial Decision No. 126 of 2023, Art. 4). Enter the disallowed half here.<\/li>\r\n              <li><strong>Donations to non-qualifying entities<\/strong> \u2014 gifts or contributions to organisations not listed as Qualifying Public Benefit Entities under Cabinet Decision No. 37 of 2023.<\/li>\r\n              <li><strong>Related-party payments not at arm's length<\/strong> \u2014 any amount paid to a connected person exceeding the arm's length price is disallowed. Includes management fees, service charges, royalties, and interest charged above market rate (Art. 34\u201336, Transfer Pricing rules).<\/li>\r\n              <li><strong>Dividends &amp; profit distributions<\/strong> \u2014 distributions to shareholders are not a deductible expense (treatment is at equity level, not P&amp;L).<\/li>\r\n              <li><strong>Capital expenditure expensed directly<\/strong> \u2014 capex must be capitalised and depreciated; amounts expensed in full in the period are non-deductible to the extent they exceed the allowable depreciation charge.<\/li>\r\n              <li><strong>Provisions not meeting FTA criteria<\/strong> \u2014 general provisions (e.g. blanket bad-debt reserves) without specific identification are disallowed. Only specific, individually assessed provisions qualify.<\/li>\r\n              <li><strong>Interest subject to General Interest Limitation Rule (GILR)<\/strong> \u2014 net interest expense exceeding 30 % of EBITDA is disallowed where net interest exceeds AED 12M. Applies to large entities; most UAE SMEs fall below the threshold (Art. 30).<\/li>\r\n              <li><strong>Expenses with no business purpose<\/strong> \u2014 any cost not wholly and exclusively incurred for the purposes of the taxable business is disallowed (Art. 28).<\/li>\r\n            <\/ul>\r\n          <\/details>\r\n        <\/div>\r\n\r\n        <div class=\"field\">\r\n          <label for=\"ah-exempt\">\r\n            Exempt Income\r\n            <span class=\"tip\" tabindex=\"0\" data-tip=\"Qualifying dividends from UAE companies (5 %+ ownership), qualifying participation income from foreign subsidiaries, qualifying foreign branch income.\">\u24d8<\/span>\r\n            <span class=\"field__unit\">AED<\/span>\r\n          <\/label>\r\n          <input type=\"text\" id=\"ah-exempt\" inputmode=\"numeric\" data-fmt=\"currency\" placeholder=\"0\">\r\n        <\/div>\r\n\r\n        <div class=\"field\">\r\n          <label for=\"ah-losses\">\r\n            Tax Losses Carried Forward\r\n            <span class=\"tip\" tabindex=\"0\" data-tip=\"Losses from prior tax periods. The system automatically applies the 75 % cap of current taxable income. Remaining losses carry forward indefinitely. No carry-back is permitted.\">\u24d8<\/span>\r\n            <span class=\"field__unit\">AED<\/span>\r\n          <\/label>\r\n          <input type=\"text\" id=\"ah-losses\" inputmode=\"numeric\" data-fmt=\"currency\" placeholder=\"0\">\r\n          <small class=\"field__help\">Capped at 75 % of taxable income \u2014 applied automatically.<\/small>\r\n        <\/div>\r\n\r\n        <!-- SBR Toggle -->\r\n        <div class=\"field field--switch\">\r\n          <label class=\"switch\" for=\"ah-sbr\">\r\n            <input type=\"checkbox\" id=\"ah-sbr\">\r\n            <span class=\"switch__track\"><span class=\"switch__thumb\"><\/span><\/span>\r\n            <span class=\"switch__text\">\r\n              <strong>Elect Small Business Relief (SBR)<\/strong>\r\n              <small id=\"ah-sbr-note\">Available when revenue \u2264 AED 3M. Treats taxable income as zero.<\/small>\r\n            <\/span>\r\n          <\/label>\r\n        <\/div>\r\n\r\n      <\/section>\r\n\r\n      <!-- ===== RESULTS COLUMN ===== -->\r\n      <section class=\"ah-calc__col ah-calc__col--results\" aria-labelledby=\"ahResultsHeading\">\r\n        <h3 class=\"ah-calc__col-heading\" id=\"ahResultsHeading\">\r\n          <span class=\"ah-calc__step\">02<\/span>\r\n          Your Calculation\r\n        <\/h3>\r\n\r\n        <!-- Stepwise breakdown -->\r\n        <div class=\"result-grid\">\r\n          <div class=\"result-row\">\r\n            <span class=\"result-row__label\">Net Profit<\/span>\r\n            <span class=\"result-row__value\" id=\"r-net\">AED 0<\/span>\r\n          <\/div>\r\n          <div class=\"result-row\">\r\n            <span class=\"result-row__label\">Adjusted Taxable Income<\/span>\r\n            <span class=\"result-row__value\" id=\"r-adj\">AED 0<\/span>\r\n          <\/div>\r\n          <div class=\"result-row\">\r\n            <span class=\"result-row__label\">After Loss Relief <small id=\"r-loss-note\"><\/small><\/span>\r\n            <span class=\"result-row__value\" id=\"r-after-loss\">AED 0<\/span>\r\n          <\/div>\r\n          <div class=\"result-row result-row--sub\">\r\n            <span class=\"result-row__label\">Tax on 0 % Band <small>(first AED 375,000)<\/small><\/span>\r\n            <span class=\"result-row__value\" id=\"r-tax-0\">AED 0<\/span>\r\n          <\/div>\r\n          <div class=\"result-row result-row--sub\">\r\n            <span class=\"result-row__label\">Tax on 9 % Band <small>(above AED 375,000)<\/small><\/span>\r\n            <span class=\"result-row__value\" id=\"r-tax-9\">AED 0<\/span>\r\n          <\/div>\r\n        <\/div>\r\n\r\n        <!-- QFZP-only secondary table -->\r\n        <div class=\"qfzp-split\" data-show=\"qfzp\">\r\n          <div class=\"qfzp-split__head\">\r\n            <span><\/span>\r\n            <span>Qualifying<\/span>\r\n            <span>Non-Qualifying<\/span>\r\n          <\/div>\r\n          <div class=\"qfzp-split__row\">\r\n            <span>Net Profit<\/span>\r\n            <span id=\"r-q-profit\">AED 0<\/span>\r\n            <span id=\"r-nq-profit\">AED 0<\/span>\r\n          <\/div>\r\n          <div class=\"qfzp-split__row\">\r\n            <span>Tax Rate<\/span>\r\n            <span id=\"r-q-rate\">0 %<\/span>\r\n            <span id=\"r-nq-rate\">9 %<\/span>\r\n          <\/div>\r\n          <div class=\"qfzp-split__row qfzp-split__row--total\">\r\n            <span>Tax Payable<\/span>\r\n            <span id=\"r-q-tax\">AED 0<\/span>\r\n            <span id=\"r-nq-tax\">AED 0<\/span>\r\n          <\/div>\r\n          <div class=\"qfzp-split__deminimis\" id=\"r-deminimis\"><\/div>\r\n        <\/div>\r\n\r\n        <!-- Headline result -->\r\n        <div class=\"headline\">\r\n          <div class=\"headline__primary\">\r\n            <span class=\"headline__label\">Corporate Tax Payable<\/span>\r\n            <span class=\"headline__value\" id=\"r-total\">AED 0<\/span>\r\n          <\/div>\r\n          <div class=\"headline__secondary\">\r\n            <span class=\"headline__label\">Effective Rate <span class=\"tip\" tabindex=\"0\" data-tip=\"Tax as a percentage of taxable income after loss relief (FTA basis). Reflects the true tax burden on your chargeable income, not gross revenue or accounting profit.\">\u24d8<\/span><\/span>\r\n            <span class=\"headline__rate\" id=\"r-rate\">0.00 %<\/span>\r\n          <\/div>\r\n        <\/div>\r\n\r\n        <!-- Visual breakdown bar chart -->\r\n        <div class=\"bar-chart\">\r\n          <div class=\"bar-chart__head\">\r\n            <span class=\"bar-chart__title\">Income Breakdown<\/span>\r\n            <span class=\"bar-chart__total\" id=\"r-bar-total\">AED 0<\/span>\r\n          <\/div>\r\n          <div class=\"bar-chart__track\" id=\"r-bar-track\" aria-hidden=\"true\">\r\n            <div class=\"bar-chart__seg bar-chart__seg--free\" id=\"bar-free\" style=\"width:0%\"><\/div>\r\n            <div class=\"bar-chart__seg bar-chart__seg--keep\" id=\"bar-keep\" style=\"width:0%\"><\/div>\r\n            <div class=\"bar-chart__seg bar-chart__seg--tax\" id=\"bar-tax\" style=\"width:0%\"><\/div>\r\n          <\/div>\r\n          <div class=\"bar-chart__legend\">\r\n            <span class=\"leg leg--free\"><i><\/i><span>Tax-Free Band <strong id=\"leg-free\">AED 0<\/strong><\/span><\/span>\r\n            <span class=\"leg leg--keep\"><i><\/i><span>Retained After 9 % <strong id=\"leg-keep\">AED 0<\/strong><\/span><\/span>\r\n            <span class=\"leg leg--tax\"><i><\/i><span>Corporate Tax <strong id=\"leg-tax\">AED 0<\/strong><\/span><\/span>\r\n          <\/div>\r\n        <\/div>\r\n\r\n        <!-- Smart alerts -->\r\n        <div class=\"alerts\" id=\"r-alerts\" aria-live=\"polite\"><\/div>\r\n\r\n        <!-- Actions -->\r\n        <div class=\"actions\">\r\n          <button type=\"button\" class=\"btn btn--primary\" id=\"ah-pdf\">\r\n            <svg viewBox=\"0 0 24 24\" width=\"18\" height=\"18\" fill=\"none\" stroke=\"currentColor\" stroke-width=\"2.2\" stroke-linecap=\"round\" stroke-linejoin=\"round\" aria-hidden=\"true\"><path d=\"M21 15v4a2 2 0 0 1-2 2H5a2 2 0 0 1-2-2v-4\"\/><polyline points=\"7 10 12 15 17 10\"\/><line x1=\"12\" y1=\"15\" x2=\"12\" y2=\"3\"\/><\/svg>\r\n            Download PDF Report\r\n          <\/button>\r\n          <a class=\"btn btn--ghost\" href=\"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/\" target=\"_blank\" rel=\"noopener\">\r\n            Get Expert Review\r\n          <\/a>\r\n        <\/div>\r\n\r\n        <p class=\"disclaimer\">\r\n          Estimate based on inputs provided. Actual liability may vary depending on specific exemptions, reliefs, and FTA rulings. For verified calculations, consult a <a href=\"https:\/\/ahtaxaccounting.ae\/tax-consultant\/\">tax consultant in Abu Dhabi<\/a>.\r\n        <\/p>\r\n      <\/section>\r\n    <\/div>\r\n\r\n    <!-- ========== TRUST FOOTER ========== -->\r\n    <footer class=\"ah-calc__foot\">\r\n      <div class=\"foot-author\">\r\n        <div class=\"foot-author__init\">AH<\/div>\r\n        <div>\r\n          <strong>Reviewed by Ameer Hamza, ACCA<\/strong>\r\n          <span>Managing Partner \u00b7 AH Chartered Accountants \u00b7 Abu Dhabi<\/span>\r\n        <\/div>\r\n      <\/div>\r\n      <div class=\"foot-meta\">\r\n        <span>Last updated April 2026<\/span>\r\n        <span>\u00b7<\/span>\r\n        <a href=\"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/\">Full Corporate Tax guide<\/a>\r\n      <\/div>\r\n    <\/footer>\r\n  <\/div>\r\n<\/div>\r\n\r\n<!-- ============================================================\r\n     STYLES \u2014 scoped under .ah-calc\r\n============================================================= -->\r\n<style>\r\n.ah-calc {\r\n  \/* Brand tokens *\/\r\n  --ah-brand: #1B4F72;\r\n  --ah-brand-700: #154360;\r\n  --ah-accent: #2E86C1;\r\n  --ah-accent-100: #EBF5FB;\r\n  --ah-accent-50: #F4F9FD;\r\n  --ah-dark: #2C3E50;\r\n  --ah-text: #1F2D3A;\r\n  --ah-muted: #6B7785;\r\n  --ah-line: #E1E7EE;\r\n  --ah-line-soft: #EEF2F6;\r\n  --ah-bg: #FFFFFF;\r\n  --ah-bg-soft: #FAFCFD;\r\n  --ah-success: #1E8449;\r\n  --ah-warning: #B7791F;\r\n  --ah-danger: #C0392B;\r\n  --ah-shadow: 0 1px 2px rgba(20,40,60,.04), 0 8px 28px -10px rgba(20,40,60,.10);\r\n  --ah-shadow-lift: 0 4px 12px rgba(20,40,60,.06), 0 24px 48px -16px rgba(20,40,60,.16);\r\n\r\n  \/* Typography *\/\r\n  --ah-font: ui-sans-serif, -apple-system, BlinkMacSystemFont, \"Segoe UI\", Roboto, \"Helvetica Neue\", Arial, sans-serif;\r\n  --ah-num: ui-sans-serif, -apple-system, BlinkMacSystemFont, \"Segoe UI\", Roboto, sans-serif;\r\n\r\n  \/* Sizing *\/\r\n  --ah-radius: 14px;\r\n  --ah-radius-sm: 8px;\r\n\r\n  font-family: var(--ah-font);\r\n  color: var(--ah-text);\r\n  font-size: 16px;\r\n  line-height: 1.5;\r\n  -webkit-font-smoothing: antialiased;\r\n  -moz-osx-font-smoothing: grayscale;\r\n  box-sizing: border-box;\r\n  max-width: 1180px;\r\n  margin: 0 auto;\r\n  padding: 0;\r\n}\r\n.ah-calc *,\r\n.ah-calc *::before,\r\n.ah-calc *::after { box-sizing: border-box; }\r\n\r\n.ah-calc__inner {\r\n  background: var(--ah-bg);\r\n  border: 1px solid var(--ah-line);\r\n  border-radius: var(--ah-radius);\r\n  box-shadow: var(--ah-shadow);\r\n  overflow: hidden;\r\n  position: relative;\r\n}\r\n.ah-calc__inner::before {\r\n  content: \"\";\r\n  position: absolute; top: 0; left: 0; right: 0;\r\n  height: 4px;\r\n  background: linear-gradient(90deg, var(--ah-brand) 0%, var(--ah-accent) 100%);\r\n}\r\n\r\n\/* ===== HEADER ===== *\/\r\n.ah-calc__header {\r\n  padding: 36px 40px 28px;\r\n  border-bottom: 1px solid var(--ah-line-soft);\r\n  background: linear-gradient(180deg, #FFFFFF 0%, var(--ah-accent-50) 100%);\r\n}\r\n.ah-calc__eyebrow {\r\n  display: inline-block;\r\n  font-size: 11px;\r\n  font-weight: 600;\r\n  letter-spacing: .14em;\r\n  text-transform: uppercase;\r\n  color: var(--ah-accent);\r\n  margin-bottom: 10px;\r\n}\r\n.ah-calc__title {\r\n  font-size: 32px;\r\n  font-weight: 700;\r\n  letter-spacing: -.02em;\r\n  color: var(--ah-brand);\r\n  margin: 0 0 10px;\r\n  line-height: 1.15;\r\n}\r\n.ah-calc__subtitle {\r\n  margin: 0;\r\n  color: var(--ah-muted);\r\n  max-width: 720px;\r\n  font-size: 15px;\r\n}\r\n\r\n\/* ===== ENTITY TOGGLE ===== *\/\r\n.ah-calc__entity {\r\n  display: grid;\r\n  grid-template-columns: 1fr 1fr;\r\n  gap: 0;\r\n  padding: 24px 40px 0;\r\n}\r\n.entity-opt { cursor: pointer; }\r\n.entity-opt input { position: absolute; opacity: 0; pointer-events: none; }\r\n.entity-opt__pill {\r\n  display: flex;\r\n  flex-direction: column;\r\n  align-items: flex-start;\r\n  padding: 18px 22px;\r\n  border: 1.5px solid var(--ah-line);\r\n  background: var(--ah-bg);\r\n  transition: all .18s ease;\r\n  height: 100%;\r\n}\r\n.entity-opt:first-child .entity-opt__pill { border-radius: var(--ah-radius-sm) 0 0 var(--ah-radius-sm); border-right-width: .75px; }\r\n.entity-opt:last-child .entity-opt__pill { border-radius: 0 var(--ah-radius-sm) var(--ah-radius-sm) 0; border-left-width: .75px; }\r\n.entity-opt__title { font-weight: 600; color: var(--ah-text); font-size: 15px; }\r\n.entity-opt__sub { font-size: 12.5px; color: var(--ah-muted); margin-top: 3px; }\r\n.entity-opt input:checked + .entity-opt__pill {\r\n  background: var(--ah-brand);\r\n  border-color: var(--ah-brand);\r\n}\r\n.entity-opt input:checked + .entity-opt__pill .entity-opt__title,\r\n.entity-opt input:checked + .entity-opt__pill .entity-opt__sub { color: #fff; }\r\n.entity-opt input:checked + .entity-opt__pill .entity-opt__sub { color: rgba(255,255,255,.78); }\r\n.entity-opt input:focus-visible + .entity-opt__pill { outline: 3px solid var(--ah-accent-100); outline-offset: 2px; }\r\n\r\n\/* ===== BODY ===== *\/\r\n.ah-calc__body {\r\n  display: grid;\r\n  grid-template-columns: 1fr 1.1fr;\r\n  gap: 0;\r\n  padding: 28px 40px;\r\n}\r\n.ah-calc__col { padding: 8px 0; }\r\n.ah-calc__col--inputs { border-right: 1px solid var(--ah-line-soft); padding-right: 32px; }\r\n.ah-calc__col--results { padding-left: 32px; }\r\n\r\n.ah-calc__col-heading {\r\n  display: flex; align-items: center; gap: 10px;\r\n  font-size: 13px;\r\n  font-weight: 600;\r\n  letter-spacing: .08em;\r\n  text-transform: uppercase;\r\n  color: var(--ah-dark);\r\n  margin: 0 0 22px;\r\n}\r\n.ah-calc__step {\r\n  display: inline-grid; place-items: center;\r\n  width: 22px; height: 22px;\r\n  background: var(--ah-brand);\r\n  color: #fff;\r\n  border-radius: 50%;\r\n  font-size: 11px;\r\n  font-weight: 700;\r\n  letter-spacing: 0;\r\n}\r\n\r\n\/* ===== FIELDS ===== *\/\r\n.field { margin-bottom: 18px; position: relative; }\r\n.field label {\r\n  display: flex; align-items: center; gap: 8px;\r\n  font-size: 13.5px;\r\n  font-weight: 600;\r\n  color: var(--ah-text);\r\n  margin-bottom: 6px;\r\n}\r\n.field__unit {\r\n  margin-left: auto;\r\n  font-size: 11px;\r\n  font-weight: 500;\r\n  letter-spacing: .08em;\r\n  color: var(--ah-muted);\r\n  background: var(--ah-line-soft);\r\n  padding: 3px 8px;\r\n  border-radius: 4px;\r\n}\r\n.field input[type=\"text\"] {\r\n  width: 100%;\r\n  padding: 12px 14px;\r\n  border: 1.25px solid var(--ah-line);\r\n  border-radius: var(--ah-radius-sm);\r\n  font-size: 16px;\r\n  font-family: var(--ah-num);\r\n  font-feature-settings: \"tnum\" 1, \"lnum\" 1;\r\n  font-weight: 500;\r\n  color: var(--ah-dark);\r\n  background: var(--ah-bg);\r\n  transition: border-color .14s, box-shadow .14s;\r\n  -moz-appearance: textfield;\r\n}\r\n.field input[type=\"text\"]:focus {\r\n  outline: none;\r\n  border-color: var(--ah-accent);\r\n  box-shadow: 0 0 0 4px var(--ah-accent-100);\r\n}\r\n.field input[type=\"text\"]::placeholder { color: #B5C0CC; }\r\n.field__help {\r\n  display: block;\r\n  margin-top: 6px;\r\n  font-size: 12.5px;\r\n  color: var(--ah-muted);\r\n  line-height: 1.45;\r\n}\r\n\r\n\/* Non-deductible expandable detail *\/\r\n.nd-detail {\r\n  margin-top: 8px;\r\n  border: 1px solid var(--ah-line);\r\n  border-radius: var(--ah-radius-sm);\r\n  background: var(--ah-bg-soft);\r\n  overflow: hidden;\r\n}\r\n.nd-detail__summary {\r\n  padding: 9px 13px;\r\n  font-size: 12px;\r\n  font-weight: 600;\r\n  color: var(--ah-accent);\r\n  cursor: pointer;\r\n  list-style: none;\r\n  display: flex;\r\n  align-items: center;\r\n  gap: 6px;\r\n  user-select: none;\r\n}\r\n.nd-detail__summary::-webkit-details-marker { display: none; }\r\n.nd-detail__summary::before {\r\n  content: \"\u25b8\";\r\n  font-size: 10px;\r\n  transition: transform .18s;\r\n  color: var(--ah-accent);\r\n  flex-shrink: 0;\r\n}\r\n.nd-detail[open] .nd-detail__summary::before { transform: rotate(90deg); }\r\n.nd-detail__list {\r\n  margin: 0;\r\n  padding: 4px 14px 12px 14px;\r\n  list-style: none;\r\n  display: flex;\r\n  flex-direction: column;\r\n  gap: 8px;\r\n}\r\n.nd-detail__list li {\r\n  font-size: 12px;\r\n  color: var(--ah-text);\r\n  line-height: 1.5;\r\n  padding-left: 14px;\r\n  position: relative;\r\n}\r\n.nd-detail__list li::before {\r\n  content: \"\u00b7\";\r\n  position: absolute;\r\n  left: 0;\r\n  color: var(--ah-accent);\r\n  font-weight: 700;\r\n}\r\n.nd-detail__list li strong {\r\n  color: var(--ah-dark);\r\n  font-weight: 600;\r\n}\r\n\r\n\/* Tooltip *\/\r\n.tip {\r\n  display: inline-grid; place-items: center;\r\n  width: 16px; height: 16px;\r\n  border-radius: 50%;\r\n  background: var(--ah-line-soft);\r\n  color: var(--ah-muted);\r\n  font-size: 10px;\r\n  font-weight: 700;\r\n  font-style: normal;\r\n  cursor: help;\r\n  position: relative;\r\n  transition: all .14s;\r\n}\r\n.tip:hover, .tip:focus-visible {\r\n  background: var(--ah-accent);\r\n  color: #fff;\r\n  outline: none;\r\n}\r\n.tip::after {\r\n  content: attr(data-tip);\r\n  position: absolute;\r\n  bottom: calc(100% + 10px);\r\n  left: 50%;\r\n  transform: translateX(-50%) translateY(4px);\r\n  background: var(--ah-dark);\r\n  color: #fff;\r\n  font-size: 12.5px;\r\n  font-weight: 400;\r\n  font-style: normal;\r\n  line-height: 1.45;\r\n  letter-spacing: 0;\r\n  padding: 10px 13px;\r\n  border-radius: 6px;\r\n  width: 280px;\r\n  text-align: left;\r\n  pointer-events: none;\r\n  opacity: 0;\r\n  transition: opacity .18s, transform .18s;\r\n  z-index: 100;\r\n  box-shadow: 0 8px 20px rgba(20,40,60,.18);\r\n}\r\n.tip::before {\r\n  content: \"\";\r\n  position: absolute;\r\n  bottom: calc(100% + 4px);\r\n  left: 50%;\r\n  transform: translateX(-50%);\r\n  border: 6px solid transparent;\r\n  border-top-color: var(--ah-dark);\r\n  opacity: 0;\r\n  transition: opacity .18s;\r\n  z-index: 100;\r\n}\r\n.tip:hover::after, .tip:focus-visible::after,\r\n.tip:hover::before, .tip:focus-visible::before {\r\n  opacity: 1;\r\n  transform: translateX(-50%) translateY(0);\r\n}\r\n\r\n\/* Switch *\/\r\n.field--switch {\r\n  background: var(--ah-accent-50);\r\n  border: 1px solid var(--ah-accent-100);\r\n  border-radius: var(--ah-radius-sm);\r\n  padding: 16px;\r\n  margin-top: 4px;\r\n  transition: opacity .18s;\r\n}\r\n.field--switch[data-disabled=\"true\"] { opacity: .55; }\r\n.switch {\r\n  display: flex; align-items: flex-start; gap: 14px;\r\n  cursor: pointer;\r\n}\r\n.switch input { position: absolute; opacity: 0; }\r\n.switch__track {\r\n  flex-shrink: 0;\r\n  width: 40px; height: 22px;\r\n  background: #C5D2DD;\r\n  border-radius: 999px;\r\n  position: relative;\r\n  transition: background .18s;\r\n  margin-top: 2px;\r\n}\r\n.switch__thumb {\r\n  position: absolute;\r\n  top: 2px; left: 2px;\r\n  width: 18px; height: 18px;\r\n  background: #fff;\r\n  border-radius: 50%;\r\n  transition: transform .18s;\r\n  box-shadow: 0 1px 3px rgba(0,0,0,.18);\r\n}\r\n.switch input:checked ~ .switch__track { background: var(--ah-success); }\r\n.switch input:checked ~ .switch__track .switch__thumb { transform: translateX(18px); }\r\n.switch__text { display: flex; flex-direction: column; line-height: 1.4; }\r\n.switch__text strong { font-size: 13.5px; color: var(--ah-text); font-weight: 600; }\r\n.switch__text small { font-size: 12px; color: var(--ah-muted); margin-top: 2px; }\r\n\r\n\/* ===== RESULT GRID ===== *\/\r\n.result-grid { display: flex; flex-direction: column; gap: 1px; background: var(--ah-line-soft); border-radius: var(--ah-radius-sm); overflow: hidden; }\r\n.result-row {\r\n  display: flex; justify-content: space-between; align-items: center;\r\n  padding: 13px 16px;\r\n  background: var(--ah-bg);\r\n}\r\n.result-row__label {\r\n  font-size: 13.5px;\r\n  color: var(--ah-text);\r\n  font-weight: 500;\r\n  display: flex; flex-direction: column;\r\n}\r\n.result-row__label small { font-size: 11.5px; color: var(--ah-muted); font-weight: 400; margin-top: 2px; }\r\n.result-row__value {\r\n  font-size: 15px;\r\n  font-weight: 600;\r\n  font-family: var(--ah-num);\r\n  font-feature-settings: \"tnum\" 1, \"lnum\" 1;\r\n  color: var(--ah-dark);\r\n}\r\n.result-row--sub { background: var(--ah-bg-soft); padding-left: 28px; }\r\n.result-row--sub .result-row__label { color: var(--ah-muted); font-size: 13px; }\r\n\r\n\/* QFZP split *\/\r\n.qfzp-split { margin-top: 16px; border: 1px solid var(--ah-line); border-radius: var(--ah-radius-sm); overflow: hidden; }\r\n.qfzp-split__head, .qfzp-split__row {\r\n  display: grid;\r\n  grid-template-columns: 1.2fr 1fr 1fr;\r\n  align-items: center;\r\n  padding: 10px 14px;\r\n  font-size: 13px;\r\n}\r\n.qfzp-split__head {\r\n  background: var(--ah-brand);\r\n  color: #fff;\r\n  font-weight: 600;\r\n  font-size: 12px;\r\n  letter-spacing: .04em;\r\n}\r\n.qfzp-split__head span:not(:first-child) { text-align: right; }\r\n.qfzp-split__row { border-bottom: 1px solid var(--ah-line-soft); }\r\n.qfzp-split__row:last-child { border-bottom: none; }\r\n.qfzp-split__row span:first-child { color: var(--ah-muted); }\r\n.qfzp-split__row span:not(:first-child) {\r\n  text-align: right;\r\n  font-family: var(--ah-num);\r\n  font-feature-settings: \"tnum\" 1, \"lnum\" 1;\r\n  font-weight: 500;\r\n  color: var(--ah-text);\r\n}\r\n.qfzp-split__row--total { background: var(--ah-accent-50); }\r\n.qfzp-split__row--total span:first-child { font-weight: 600; color: var(--ah-text); }\r\n.qfzp-split__row--total span:not(:first-child) { font-weight: 700; color: var(--ah-brand); }\r\n.qfzp-split__deminimis {\r\n  padding: 10px 14px;\r\n  font-size: 12.5px;\r\n  border-top: 1px solid var(--ah-line-soft);\r\n  background: var(--ah-bg-soft);\r\n  color: var(--ah-muted);\r\n}\r\n.qfzp-split__deminimis[data-status=\"warning\"] { background: #FFF8E1; color: var(--ah-warning); border-top-color: #F2DC9A; }\r\n.qfzp-split__deminimis[data-status=\"danger\"]  { background: #FDEDEC; color: var(--ah-danger);  border-top-color: #F5C6CB; }\r\n.qfzp-split__deminimis[data-status=\"success\"] { background: #EAFAF1; color: var(--ah-success); border-top-color: #BCE5CB; }\r\n\r\n\/* ===== HEADLINE ===== *\/\r\n.headline {\r\n  margin-top: 20px;\r\n  background: linear-gradient(135deg, var(--ah-brand) 0%, var(--ah-brand-700) 100%);\r\n  border-radius: var(--ah-radius);\r\n  padding: 22px 24px;\r\n  display: grid;\r\n  grid-template-columns: 1fr auto;\r\n  gap: 20px;\r\n  align-items: center;\r\n  color: #fff;\r\n  position: relative;\r\n  overflow: hidden;\r\n}\r\n.headline::after {\r\n  content: \"\";\r\n  position: absolute;\r\n  top: -40px; right: -40px;\r\n  width: 160px; height: 160px;\r\n  background: radial-gradient(circle, rgba(46,134,193,.35) 0%, transparent 70%);\r\n  pointer-events: none;\r\n}\r\n.headline__primary { display: flex; flex-direction: column; gap: 4px; position: relative; z-index: 1; }\r\n.headline__label {\r\n  font-size: 11px;\r\n  font-weight: 600;\r\n  letter-spacing: .12em;\r\n  text-transform: uppercase;\r\n  color: rgba(255,255,255,.7);\r\n}\r\n.headline__value {\r\n  font-size: 32px;\r\n  font-weight: 700;\r\n  font-family: var(--ah-num);\r\n  font-feature-settings: \"tnum\" 1, \"lnum\" 1;\r\n  letter-spacing: -.02em;\r\n  color: #fff;\r\n  line-height: 1.1;\r\n}\r\n.headline__secondary {\r\n  text-align: right;\r\n  border-left: 1px solid rgba(255,255,255,.18);\r\n  padding-left: 20px;\r\n  position: relative; z-index: 1;\r\n}\r\n.headline__secondary .headline__label { display: block; }\r\n.headline__rate {\r\n  font-size: 22px;\r\n  font-weight: 700;\r\n  font-family: var(--ah-num);\r\n  font-feature-settings: \"tnum\" 1, \"lnum\" 1;\r\n  color: var(--ah-accent-100);\r\n  margin-top: 4px;\r\n  display: inline-block;\r\n}\r\n\r\n\/* ===== BAR CHART ===== *\/\r\n.bar-chart { margin-top: 22px; }\r\n.bar-chart__head {\r\n  display: flex; justify-content: space-between; align-items: baseline;\r\n  margin-bottom: 10px;\r\n}\r\n.bar-chart__title {\r\n  font-size: 12px;\r\n  font-weight: 600;\r\n  letter-spacing: .08em;\r\n  text-transform: uppercase;\r\n  color: var(--ah-muted);\r\n}\r\n.bar-chart__total {\r\n  font-size: 13px;\r\n  font-weight: 600;\r\n  color: var(--ah-text);\r\n  font-family: var(--ah-num);\r\n  font-feature-settings: \"tnum\" 1, \"lnum\" 1;\r\n}\r\n.bar-chart__track {\r\n  display: flex;\r\n  height: 30px;\r\n  background: var(--ah-line-soft);\r\n  border-radius: 6px;\r\n  overflow: hidden;\r\n  position: relative;\r\n}\r\n.bar-chart__seg {\r\n  height: 100%;\r\n  transition: width .6s cubic-bezier(.22,1,.36,1);\r\n  position: relative;\r\n}\r\n.bar-chart__seg--free { background: linear-gradient(180deg, var(--ah-accent) 0%, var(--ah-brand) 100%); }\r\n.bar-chart__seg--keep { background: linear-gradient(180deg, #82C9A8 0%, var(--ah-success) 100%); }\r\n.bar-chart__seg--tax  { background: linear-gradient(180deg, #E89A91 0%, var(--ah-danger) 100%); }\r\n.bar-chart__legend {\r\n  display: flex;\r\n  gap: 18px;\r\n  flex-wrap: wrap;\r\n  margin-top: 12px;\r\n}\r\n.leg { display: flex; align-items: center; gap: 7px; font-size: 12.5px; color: var(--ah-muted); }\r\n.leg i {\r\n  display: inline-block;\r\n  width: 10px; height: 10px;\r\n  border-radius: 2px;\r\n}\r\n.leg--free i { background: var(--ah-brand); }\r\n.leg--keep i { background: var(--ah-success); }\r\n.leg--tax  i { background: var(--ah-danger); }\r\n.leg strong {\r\n  margin-left: 4px;\r\n  font-weight: 600;\r\n  color: var(--ah-text);\r\n  font-family: var(--ah-num);\r\n  font-feature-settings: \"tnum\" 1, \"lnum\" 1;\r\n}\r\n\r\n\/* ===== ALERTS ===== *\/\r\n.alerts { margin-top: 18px; display: flex; flex-direction: column; gap: 8px; }\r\n.alert {\r\n  display: flex; gap: 10px;\r\n  padding: 12px 14px;\r\n  border-radius: var(--ah-radius-sm);\r\n  font-size: 13px;\r\n  line-height: 1.5;\r\n  border: 1px solid;\r\n}\r\n.alert__icon {\r\n  flex-shrink: 0;\r\n  width: 20px; height: 20px;\r\n  border-radius: 50%;\r\n  display: inline-grid; place-items: center;\r\n  font-size: 12px;\r\n  font-weight: 700;\r\n}\r\n.alert--info     { background: var(--ah-accent-50); border-color: #C7DEEC; color: #1A4F73; }\r\n.alert--info .alert__icon     { background: var(--ah-accent); color: #fff; }\r\n.alert--success  { background: #EAFAF1; border-color: #BCE5CB; color: #1E6B3C; }\r\n.alert--success .alert__icon  { background: var(--ah-success); color: #fff; }\r\n.alert--warning  { background: #FFF8E1; border-color: #F2DC9A; color: #8C6815; }\r\n.alert--warning .alert__icon  { background: var(--ah-warning); color: #fff; }\r\n.alert--danger   { background: #FDEDEC; border-color: #F5C6CB; color: #922B22; }\r\n.alert--danger .alert__icon   { background: var(--ah-danger); color: #fff; }\r\n.alert strong { font-weight: 600; }\r\n\r\n\/* ===== ACTIONS ===== *\/\r\n.actions {\r\n  margin-top: 22px;\r\n  display: flex;\r\n  gap: 10px;\r\n  flex-wrap: wrap;\r\n}\r\n.btn {\r\n  display: inline-flex; align-items: center; justify-content: center;\r\n  gap: 8px;\r\n  padding: 12px 20px;\r\n  border-radius: var(--ah-radius-sm);\r\n  font-size: 14px;\r\n  font-weight: 600;\r\n  cursor: pointer;\r\n  border: 1.25px solid transparent;\r\n  text-decoration: none;\r\n  transition: all .15s ease;\r\n  font-family: var(--ah-font);\r\n  letter-spacing: 0;\r\n  flex: 1;\r\n  min-height: 44px;\r\n}\r\n.btn--primary {\r\n  background: var(--ah-brand);\r\n  color: #fff;\r\n  border-color: var(--ah-brand);\r\n}\r\n.btn--primary:hover { background: var(--ah-brand-700); border-color: var(--ah-brand-700); }\r\n.btn--ghost {\r\n  background: var(--ah-bg);\r\n  color: var(--ah-brand);\r\n  border-color: var(--ah-line);\r\n}\r\n.btn--ghost:hover { background: var(--ah-accent-50); border-color: var(--ah-accent); }\r\n.btn:focus-visible { outline: 3px solid var(--ah-accent-100); outline-offset: 2px; }\r\n\r\n.disclaimer {\r\n  margin-top: 16px;\r\n  font-size: 11.5px;\r\n  color: var(--ah-muted);\r\n  line-height: 1.55;\r\n}\r\n.disclaimer a { color: var(--ah-accent); text-decoration: none; }\r\n.disclaimer a:hover { text-decoration: underline; }\r\n\r\n\/* ===== FOOTER ===== *\/\r\n.ah-calc__foot {\r\n  display: flex; justify-content: space-between; align-items: center;\r\n  padding: 16px 40px;\r\n  border-top: 1px solid var(--ah-line-soft);\r\n  background: var(--ah-bg-soft);\r\n  flex-wrap: wrap;\r\n  gap: 16px;\r\n}\r\n.foot-author { display: flex; align-items: center; gap: 12px; }\r\n.foot-author__init {\r\n  width: 36px; height: 36px;\r\n  border-radius: 50%;\r\n  background: var(--ah-brand);\r\n  color: #fff;\r\n  display: grid; place-items: center;\r\n  font-weight: 700;\r\n  font-size: 13px;\r\n  letter-spacing: .02em;\r\n}\r\n.foot-author strong { display: block; font-size: 13px; color: var(--ah-text); font-weight: 600; }\r\n.foot-author span { display: block; font-size: 11.5px; color: var(--ah-muted); margin-top: 1px; }\r\n.foot-meta { font-size: 11.5px; color: var(--ah-muted); display: flex; gap: 8px; align-items: center; flex-wrap: wrap; }\r\n.foot-meta a { color: var(--ah-accent); text-decoration: none; font-weight: 500; }\r\n.foot-meta a:hover { text-decoration: underline; }\r\n\r\n\/* Conditional display *\/\r\n.ah-calc[data-entity=\"mainland\"] [data-show=\"qfzp\"] { display: none; }\r\n.ah-calc[data-entity=\"qfzp\"] [data-show=\"mainland\"] { display: none; }\r\n\r\n\/* ===== RESPONSIVE ===== *\/\r\n@media (max-width: 880px) {\r\n  .ah-calc__header { padding: 26px 22px 22px; }\r\n  .ah-calc__title { font-size: 24px; }\r\n  .ah-calc__entity { padding: 16px 22px 0; grid-template-columns: 1fr; gap: 8px; }\r\n  .entity-opt:first-child .entity-opt__pill,\r\n  .entity-opt:last-child  .entity-opt__pill { border-radius: var(--ah-radius-sm); border-width: 1.5px; }\r\n  .ah-calc__body { grid-template-columns: 1fr; padding: 22px; gap: 0; }\r\n  .ah-calc__col--inputs { border-right: none; padding-right: 0; padding-bottom: 24px; border-bottom: 1px solid var(--ah-line-soft); margin-bottom: 24px; }\r\n  .ah-calc__col--results { padding-left: 0; }\r\n  .headline { grid-template-columns: 1fr; gap: 14px; }\r\n  .headline__secondary { border-left: none; border-top: 1px solid rgba(255,255,255,.18); padding-left: 0; padding-top: 14px; text-align: left; }\r\n  .headline__value { font-size: 26px; }\r\n  .qfzp-split__head, .qfzp-split__row { grid-template-columns: 1fr 1fr 1fr; font-size: 12px; padding: 9px 12px; }\r\n  .ah-calc__foot { padding: 14px 22px; }\r\n  .actions { flex-direction: column; }\r\n  .btn { width: 100%; flex: none; }\r\n  .tip::after { width: 220px; }\r\n}\r\n<\/style>\r\n\r\n<!-- ============================================================\r\n     SCRIPT \u2014 vanilla, IIFE-scoped\r\n============================================================= -->\r\n<script>\r\n(function(){\r\n  'use strict';\r\n\r\n  var root = document.getElementById('ahCalc');\r\n  if (!root) return;\r\n\r\n  \/\/ ==========================================================\r\n  \/\/ Constants \u2014 UAE Corporate Tax 2026 (FTA framework)\r\n  \/\/ ==========================================================\r\n  var ZERO_BAND      = 375000;     \/\/ First AED 375,000 taxed at 0%\r\n  var STANDARD_RATE  = 0.09;       \/\/ 9% above the threshold\r\n  var LOSS_CAP       = 0.75;       \/\/ Losses can offset up to 75% of taxable income\r\n  var SBR_THRESHOLD  = 3000000;    \/\/ SBR available when revenue \u2264 AED 3M\r\n  var QFZP_DEMINIMIS_PCT = 0.05;   \/\/ 5% of total revenue\r\n  var QFZP_DEMINIMIS_ABS = 5000000;\/\/ AED 5M absolute cap\r\n\r\n  \/\/ ==========================================================\r\n  \/\/ Helpers\r\n  \/\/ ==========================================================\r\n  function fmtAED(n) {\r\n    if (!isFinite(n)) n = 0;\r\n    var sign = n < 0 ? '-' : '';\r\n    var abs = Math.abs(Math.round(n));\r\n    return sign + 'AED ' + abs.toLocaleString('en-AE');\r\n  }\r\n  function fmtPct(n, dp) {\r\n    if (!isFinite(n)) n = 0;\r\n    return n.toFixed(dp != null ? dp : 2) + ' %';\r\n  }\r\n  function parseNum(v) {\r\n    if (v == null) return 0;\r\n    var n = parseFloat(String(v).replace(\/[^0-9.]\/g, ''));\r\n    return (isFinite(n) && n >= 0) ? n : 0;\r\n  }\r\n  function val(id) { var el = document.getElementById(id); return el ? parseNum(el.value) : 0; }\r\n  function setText(id, txt) { var el = document.getElementById(id); if (el) el.textContent = txt; }\r\n  function setStyle(id, prop, v) { var el = document.getElementById(id); if (el) el.style[prop] = v; }\r\n\r\n  \/\/ Live thousand-separator on inputs \u2014 strips non-numeric chars including minus signs\r\n  function attachLiveFormat(input) {\r\n    input.addEventListener('input', function(){\r\n      var caret = input.selectionStart;\r\n      var raw = input.value.replace(\/[^0-9]\/g, '');\r\n      if (!raw) { input.value = ''; return; }\r\n      var formatted = parseInt(raw, 10).toLocaleString('en-AE');\r\n      var diff = formatted.length - input.value.length;\r\n      input.value = formatted;\r\n      try { input.setSelectionRange(caret + diff, caret + diff); } catch(e){}\r\n    });\r\n    input.addEventListener('blur', function(){\r\n      var raw = input.value.replace(\/[^0-9]\/g, '');\r\n      input.value = raw ? parseInt(raw, 10).toLocaleString('en-AE') : '';\r\n    });\r\n  }\r\n  Array.prototype.forEach.call(root.querySelectorAll('input[data-fmt=\"currency\"]'), attachLiveFormat);\r\n\r\n  \/\/ ==========================================================\r\n  \/\/ Calculation engine\r\n  \/\/ ==========================================================\r\n  function compute() {\r\n    var entity = root.getAttribute('data-entity') || 'mainland';\r\n    var sbr    = document.getElementById('ah-sbr').checked;\r\n    var expenses = val('ah-expenses');\r\n    var nonDed   = val('ah-non-deductible');\r\n    var exempt   = val('ah-exempt');\r\n    var losses   = val('ah-losses');\r\n\r\n    var state = {\r\n      entity: entity, sbr: sbr, alerts: [], deminimisStatus: null, deminimisMsg: ''\r\n    };\r\n\r\n    \/\/ ---------- MAINLAND ----------\r\n    if (entity === 'mainland') {\r\n      var revenue = val('ah-revenue');\r\n      state.revenue = revenue;\r\n\r\n      var netProfit  = revenue - expenses;\r\n      var adjusted   = netProfit + nonDed - exempt;\r\n\r\n      \/\/ SBR auto-detect\r\n      var sbrEligible = revenue > 0 && revenue <= SBR_THRESHOLD;\r\n      state.sbrEligible = sbrEligible;\r\n\r\n      \/\/ Loss relief \u2014 capped at 75 % of POSITIVE taxable income only\r\n      var capAmount   = Math.max(0, adjusted) * LOSS_CAP;\r\n      var lossUsed    = Math.min(losses, capAmount, Math.max(0, adjusted));\r\n      var afterLoss   = Math.max(0, adjusted - lossUsed);\r\n      state.lossUsed  = lossUsed;\r\n      state.lossAvail = losses;\r\n      state.lossCapHit = (losses > 0 && capAmount < losses && adjusted > 0);\r\n\r\n      var tax0 = 0, tax9 = 0, total = 0;\r\n\r\n      if (sbr && sbrEligible) {\r\n        \/\/ SBR: taxable income treated as zero\r\n        total = 0; tax0 = 0; tax9 = 0;\r\n      } else {\r\n        var above = Math.max(0, afterLoss - ZERO_BAND);\r\n        tax9  = above * STANDARD_RATE;\r\n        tax0  = 0;\r\n        total = tax0 + tax9;\r\n      }\r\n      \/\/ Effective rate against taxable income after loss relief (FTA basis)\r\n      var effectiveRate = afterLoss > 0 ? (total \/ afterLoss) * 100 : 0;\r\n\r\n      state.netProfit    = netProfit;\r\n      state.adjusted     = adjusted;\r\n      state.afterLoss    = afterLoss;\r\n      state.tax0         = tax0;\r\n      state.tax9         = tax9;\r\n      state.total        = total;\r\n      state.effective    = effectiveRate;\r\n      state.taxableBase  = afterLoss;\r\n\r\n    \/\/ ---------- QFZP ----------\r\n    } else {\r\n      var qRev  = val('ah-q-revenue');\r\n      var nqRev = val('ah-nq-revenue');\r\n      var totalRev = qRev + nqRev;\r\n      state.revenue = totalRev;\r\n\r\n      \/\/ Allocate expenses pro-rata based on revenue split\r\n      var qShare  = totalRev > 0 ? qRev  \/ totalRev : 0;\r\n      var nqShare = totalRev > 0 ? nqRev \/ totalRev : 0;\r\n      var qExp    = expenses * qShare;\r\n      var nqExp   = expenses * nqShare;\r\n      var qNet    = qRev - qExp;\r\n      var nqNet   = nqRev - nqExp;\r\n\r\n      \/\/ De minimis test\r\n      var nqPct = totalRev > 0 ? (nqRev \/ totalRev) : 0;\r\n      var deminimisBreached = (nqPct > QFZP_DEMINIMIS_PCT) || (nqRev > QFZP_DEMINIMIS_ABS);\r\n\r\n      var netProfit = qNet + nqNet;\r\n      var adjusted  = netProfit + nonDed - exempt;\r\n      state.netProfit = netProfit;\r\n      state.adjusted  = adjusted;\r\n\r\n      \/\/ Loss relief on consolidated taxable income (cap 75 %)\r\n      var capAmount = Math.max(0, adjusted) * LOSS_CAP;\r\n      var lossUsed  = Math.min(losses, capAmount, Math.max(0, adjusted));\r\n      var afterLoss = Math.max(0, adjusted - lossUsed);\r\n      state.lossUsed = lossUsed;\r\n      state.lossAvail = losses;\r\n      state.lossCapHit = (losses > 0 && capAmount < losses && adjusted > 0);\r\n      state.afterLoss = afterLoss;\r\n\r\n      \/\/ Pro-rata loss relief against NQ income for tax computation\r\n      \/\/ Losses are allocated proportionally: NQ share of adjusted income bears\r\n      \/\/ the NQ share of losses used, ensuring relief flows through to actual tax.\r\n      \/\/ When adjusted = 0, fall back to revenue-based share to avoid zeroing out relief.\r\n      var nqAdjShare = (adjusted !== 0)\r\n        ? Math.max(0, nqNet) \/ Math.max(1, Math.abs(adjusted))\r\n        : nqShare;\r\n      var lossUsedNQ = lossUsed * nqAdjShare;\r\n\r\n      var qTax = 0, nqTax = 0, tax0 = 0, tax9 = 0, total = 0;\r\n\r\n      if (deminimisBreached) {\r\n        \/\/ QFZP status forfeited: all income at standard regime\r\n        state.deminimisStatus = 'danger';\r\n        state.deminimisMsg = 'De minimis breached: non-qualifying revenue exceeds 5 % of total OR AED 5M. ' +\r\n                             'QFZP status is forfeited for 5 consecutive tax periods. All income is taxed at 9 % above AED 375,000.';\r\n        var above = Math.max(0, afterLoss - ZERO_BAND);\r\n        tax9  = above * STANDARD_RATE;\r\n        total = tax9;\r\n        qTax  = qRev > 0 && totalRev > 0 ? total * (qRev\/totalRev) : 0;\r\n        nqTax = total - qTax;\r\n      } else {\r\n        \/\/ Standard QFZP regime\r\n        \/\/ Qualifying income \u2192 0 %\r\n        \/\/ Non-qualifying income \u2192 9 % above AED 375,000, after pro-rata loss relief\r\n        var nqAdjusted    = nqNet + (nonDed * nqAdjShare) - (exempt * nqAdjShare);\r\n        var nqAfterLoss   = Math.max(0, nqAdjusted - lossUsedNQ);\r\n        var nqAbove       = Math.max(0, nqAfterLoss - ZERO_BAND);\r\n        nqTax = nqAbove * STANDARD_RATE;\r\n        qTax  = 0;\r\n        tax9  = nqTax;\r\n        total = qTax + nqTax;\r\n\r\n        if (nqPct > 0.04 && nqPct <= QFZP_DEMINIMIS_PCT) {\r\n          state.deminimisStatus = 'warning';\r\n          state.deminimisMsg = 'Non-qualifying revenue is at ' + (nqPct*100).toFixed(2) + ' % of total \u2014 close to the 5 % de minimis limit. Monitor closely.';\r\n        } else if (totalRev > 0) {\r\n          state.deminimisStatus = 'success';\r\n          state.deminimisMsg = 'De minimis check passed: non-qualifying revenue is ' + (nqPct*100).toFixed(2) + ' % of total revenue (limit 5 % or AED 5M).';\r\n        }\r\n      }\r\n\r\n      \/\/ Effective rate against taxable income after loss relief (FTA basis)\r\n      var effectiveRate = afterLoss > 0 ? (total \/ afterLoss) * 100 : 0;\r\n\r\n      state.qRev = qRev; state.nqRev = nqRev;\r\n      state.qNet = qNet; state.nqNet = nqNet;\r\n      state.qTax = qTax; state.nqTax = nqTax;\r\n      state.tax0 = 0;\r\n      state.tax9 = tax9;\r\n      state.total = total;\r\n      state.effective = effectiveRate;\r\n      state.taxableBase = afterLoss;\r\n      state.deminimisBreached = deminimisBreached;\r\n    }\r\n\r\n    return state;\r\n  }\r\n\r\n  \/\/ ==========================================================\r\n  \/\/ Render\r\n  \/\/ ==========================================================\r\n  function render() {\r\n    var s = compute();\r\n    window.__ahLastCalc = s; \/\/ expose for PDF\r\n\r\n    setText('r-net',        fmtAED(s.netProfit));\r\n    setText('r-adj',        fmtAED(s.adjusted));\r\n    setText('r-after-loss', fmtAED(s.afterLoss));\r\n    setText('r-tax-0',      fmtAED(s.tax0));\r\n    setText('r-tax-9',      fmtAED(s.tax9));\r\n    setText('r-total',      fmtAED(s.total));\r\n    setText('r-rate',       fmtPct(s.effective, 2));\r\n\r\n    \/\/ Loss note\r\n    var lossNoteEl = document.getElementById('r-loss-note');\r\n    if (s.lossUsed > 0) {\r\n      lossNoteEl.textContent = '(' + fmtAED(s.lossUsed) + ' applied)';\r\n      lossNoteEl.style.color = 'var(--ah-success)';\r\n    } else { lossNoteEl.textContent = ''; }\r\n\r\n    \/\/ QFZP split\r\n    if (s.entity === 'qfzp') {\r\n      setText('r-q-profit',  fmtAED(s.qNet));\r\n      setText('r-nq-profit', fmtAED(s.nqNet));\r\n      setText('r-q-rate',  s.deminimisBreached ? '9 %' : '0 %');\r\n      setText('r-nq-rate', '9 %');\r\n      setText('r-q-tax',  fmtAED(s.qTax));\r\n      setText('r-nq-tax', fmtAED(s.nqTax));\r\n      var dem = document.getElementById('r-deminimis');\r\n      dem.textContent = s.deminimisMsg || 'Enter qualifying and non-qualifying figures to run the de minimis check.';\r\n      dem.setAttribute('data-status', s.deminimisStatus || 'neutral');\r\n    }\r\n\r\n    \/\/ Bar chart\r\n    renderBar(s);\r\n\r\n    \/\/ Alerts\r\n    renderAlerts(s);\r\n\r\n    \/\/ SBR control state\r\n    var sbrField = document.getElementById('ah-sbr').closest('.field--switch');\r\n    var sbrCheckbox = document.getElementById('ah-sbr');\r\n    var sbrNote = document.getElementById('ah-sbr-note');\r\n    if (s.entity === 'qfzp') {\r\n      sbrField.setAttribute('data-disabled', 'true');\r\n      sbrCheckbox.disabled = true;\r\n      sbrCheckbox.checked = false;\r\n      sbrNote.textContent = 'Not available to QFZPs.';\r\n    } else if (!s.sbrEligible && s.revenue > 0) {\r\n      sbrField.setAttribute('data-disabled', 'true');\r\n      sbrCheckbox.disabled = true;\r\n      sbrCheckbox.checked = false;\r\n      sbrNote.textContent = 'Revenue exceeds AED 3M cap. SBR is not available.';\r\n    } else {\r\n      sbrField.setAttribute('data-disabled', 'false');\r\n      sbrCheckbox.disabled = false;\r\n      sbrNote.textContent = 'Available when revenue \u2264 AED 3M. Treats taxable income as zero.';\r\n    }\r\n  }\r\n\r\n  function renderBar(s) {\r\n    var base = Math.max(0, s.taxableBase || 0);\r\n    setText('r-bar-total', fmtAED(base));\r\n\r\n    var freeAmt = Math.min(base, ZERO_BAND);\r\n    var taxedSlice = Math.max(0, base - ZERO_BAND);\r\n    var taxAmt = s.total;\r\n    var keepAmt = Math.max(0, taxedSlice - taxAmt);\r\n\r\n    var totalForBar = freeAmt + keepAmt + taxAmt;\r\n    var pct = function(v){ return totalForBar > 0 ? (v \/ totalForBar) * 100 : 0; };\r\n    setStyle('bar-free', 'width', pct(freeAmt) + '%');\r\n    setStyle('bar-keep', 'width', pct(keepAmt) + '%');\r\n    setStyle('bar-tax',  'width', pct(taxAmt)  + '%');\r\n\r\n    setText('leg-free', fmtAED(freeAmt));\r\n    setText('leg-keep', fmtAED(keepAmt));\r\n    setText('leg-tax',  fmtAED(taxAmt));\r\n  }\r\n\r\n  function renderAlerts(s) {\r\n    var box = document.getElementById('r-alerts');\r\n    box.innerHTML = '';\r\n    var alerts = [];\r\n\r\n    \/\/ Loss-making year \u2014 no CT payable, loss carries forward\r\n    if (s.adjusted < 0 && s.revenue > 0) {\r\n      alerts.push({\r\n        type: 'info',\r\n        icon: 'i',\r\n        html: '<strong>Tax loss this period.<\/strong> Your adjusted taxable loss is <strong>' + fmtAED(Math.abs(s.adjusted)) + '<\/strong> (accounting profit adjusted for non-deductible add-backs and exempt income deductions \u2014 this may differ from your P&amp;L net profit). No Corporate Tax is payable. This loss can be carried forward to offset up to 75 % of taxable income in future periods (indefinitely). Note: losses cannot be generated or carried forward during an SBR election period.'\r\n      });\r\n    }\r\n\r\n    \/\/ SBR auto-detection\r\n    if (s.entity === 'mainland' && s.sbrEligible && !s.sbr && s.revenue > 0 && s.adjusted > ZERO_BAND) {\r\n      alerts.push({\r\n        type: 'info',\r\n        icon: '!',\r\n        html: '<strong>Small Business Relief eligible.<\/strong> Your revenue is within the AED 3M cap. Electing SBR would reduce your tax to <strong>AED 0<\/strong>. Toggle SBR above to apply.'\r\n      });\r\n    }\r\n    if (s.entity === 'mainland' && s.sbr && s.sbrEligible) {\r\n      alerts.push({\r\n        type: 'success',\r\n        icon: '\u2713',\r\n        html: '<strong>SBR applied.<\/strong> Taxable income treated as zero for this period. Note: losses cannot be carried forward from an SBR period. SBR is not available to members of multinational groups with consolidated group revenue exceeding AED 3.15B (Pillar Two entities).'\r\n      });\r\n    }\r\n\r\n    \/\/ Loss cap hit\r\n    if (s.lossCapHit) {\r\n      var unused = s.lossAvail - s.lossUsed;\r\n      alerts.push({\r\n        type: 'info',\r\n        icon: 'i',\r\n        html: '<strong>75 % loss cap applied.<\/strong> Only <strong>' + fmtAED(s.lossUsed) + '<\/strong> of your <strong>' + fmtAED(s.lossAvail) + '<\/strong> losses could be used this period. The remaining <strong>' + fmtAED(unused) + '<\/strong> carries forward indefinitely.'\r\n      });\r\n    }\r\n\r\n    \/\/ QFZP de minimis\r\n    if (s.entity === 'qfzp' && s.deminimisBreached) {\r\n      alerts.push({\r\n        type: 'danger',\r\n        icon: '!',\r\n        html: '<strong>QFZP status forfeited.<\/strong> Non-qualifying revenue breached the 5 % \/ AED 5M de minimis. All income is taxed at 9 % for 5 consecutive tax periods.'\r\n      });\r\n    }\r\n\r\n    \/\/ Effective rate insight \u2014 branched by entity\r\n    if (s.total > 0 && s.effective > 0) {\r\n      var rateMsg = s.entity === 'qfzp'\r\n        ? '<strong>Effective rate ' + fmtPct(s.effective, 2) + '<\/strong> \u2014 driven primarily by the 0 % rate on qualifying income. The AED 375,000 zero-rate band also applies to non-qualifying income before the 9 % rate kicks in.'\r\n        : '<strong>Effective rate ' + fmtPct(s.effective, 2) + '<\/strong> \u2014 well below the 9 % headline. The AED 375,000 zero-rate band always applies first.';\r\n      alerts.push({ type: 'info', icon: '%', html: rateMsg });\r\n    }\r\n\r\n    alerts.forEach(function(a){\r\n      var el = document.createElement('div');\r\n      el.className = 'alert alert--' + a.type;\r\n      el.innerHTML = '<span class=\"alert__icon\">'+a.icon+'<\/span><div>'+a.html+'<\/div>';\r\n      box.appendChild(el);\r\n    });\r\n  }\r\n\r\n  \/\/ ==========================================================\r\n  \/\/ Entity toggle\r\n  \/\/ ==========================================================\r\n  Array.prototype.forEach.call(root.querySelectorAll('input[name=\"ah-entity\"]'), function(r){\r\n    r.addEventListener('change', function(){\r\n      root.setAttribute('data-entity', r.value);\r\n      render();\r\n    });\r\n  });\r\n  root.setAttribute('data-entity', 'mainland');\r\n\r\n  \/\/ Recompute on every input change\r\n  Array.prototype.forEach.call(root.querySelectorAll('input'), function(input){\r\n    input.addEventListener('input', render);\r\n    input.addEventListener('change', render);\r\n  });\r\n\r\n  \/\/ ==========================================================\r\n  \/\/ PDF export \u2014 load jsPDF lazily\r\n  \/\/ ==========================================================\r\n  function loadScript(src) {\r\n    return new Promise(function(resolve, reject){\r\n      var s = document.createElement('script');\r\n      s.src = src; s.async = true;\r\n      s.onload = resolve; s.onerror = reject;\r\n      document.head.appendChild(s);\r\n    });\r\n  }\r\n\r\n  var pdfLoaded = false;\r\n  function ensurePdfLibs() {\r\n    if (pdfLoaded) return Promise.resolve();\r\n    return loadScript('https:\/\/cdnjs.cloudflare.com\/ajax\/libs\/jspdf\/2.5.1\/jspdf.umd.min.js')\r\n      .then(function(){ return loadScript('https:\/\/cdnjs.cloudflare.com\/ajax\/libs\/jspdf-autotable\/3.8.2\/jspdf.plugin.autotable.min.js'); })\r\n      .then(function(){ pdfLoaded = true; });\r\n  }\r\n\r\n  document.getElementById('ah-pdf').addEventListener('click', function(btn){\r\n    var btnEl = btn.currentTarget;\r\n    var orig = btnEl.innerHTML;\r\n    btnEl.innerHTML = 'Preparing PDF\u2026';\r\n    btnEl.disabled = true;\r\n    ensurePdfLibs().then(function(){\r\n      generatePdf();\r\n      btnEl.innerHTML = orig;\r\n      btnEl.disabled = false;\r\n    }).catch(function(e){\r\n      console.error(e);\r\n      btnEl.innerHTML = 'Could not load PDF';\r\n      setTimeout(function(){ btnEl.innerHTML = orig; btnEl.disabled = false; }, 2200);\r\n    });\r\n  });\r\n\r\n  function generatePdf() {\r\n    var s = window.__ahLastCalc || compute();\r\n    var jsPDF = window.jspdf.jsPDF;\r\n    var doc = new jsPDF({ unit: 'pt', format: 'a4' });\r\n    var pageW = doc.internal.pageSize.getWidth();\r\n\r\n    \/\/ Header bar\r\n    doc.setFillColor(27,79,114); \/\/ brand\r\n    doc.rect(0, 0, pageW, 80, 'F');\r\n    doc.setTextColor(255,255,255);\r\n    doc.setFont('helvetica', 'bold'); doc.setFontSize(18);\r\n    doc.text('AH Chartered Accountants', 40, 38);\r\n    doc.setFont('helvetica', 'normal'); doc.setFontSize(10);\r\n    doc.text('Abu Dhabi Mall, Al Zahiyah, Abu Dhabi, UAE  \u00b7  +971 50 548 0159', 40, 56);\r\n    doc.text('ahtaxaccounting.ae', 40, 70);\r\n\r\n    \/\/ Accent line\r\n    doc.setFillColor(46,134,193);\r\n    doc.rect(0, 80, pageW, 3, 'F');\r\n\r\n    \/\/ Title\r\n    doc.setTextColor(27,79,114);\r\n    doc.setFont('helvetica', 'bold'); doc.setFontSize(20);\r\n    doc.text('UAE Corporate Tax Estimate', 40, 120);\r\n\r\n    doc.setTextColor(107,119,133);\r\n    doc.setFont('helvetica', 'normal'); doc.setFontSize(10);\r\n    var date = new Date().toLocaleDateString('en-AE', { day:'numeric', month:'long', year:'numeric' });\r\n    doc.text('Generated ' + date + '  \u00b7  Entity: ' + (s.entity === 'qfzp' ? 'Qualifying Free Zone Person' : 'Mainland LLC') + (s.sbr ? '  \u00b7  SBR Elected' : ''), 40, 138);\r\n\r\n    \/\/ Inputs table\r\n    doc.autoTable({\r\n      startY: 160,\r\n      head: [['Inputs', 'Amount (AED)']],\r\n      body: s.entity === 'qfzp' ? [\r\n        ['Qualifying Income',         (s.qRev||0).toLocaleString('en-AE')],\r\n        ['Non-Qualifying Income',     (s.nqRev||0).toLocaleString('en-AE')],\r\n        ['Total Deductible Expenses', val('ah-expenses').toLocaleString('en-AE')],\r\n        ['Non-Deductible Expenses',   val('ah-non-deductible').toLocaleString('en-AE')],\r\n        ['Exempt Income',             val('ah-exempt').toLocaleString('en-AE')],\r\n        ['Tax Losses Carried Forward',val('ah-losses').toLocaleString('en-AE')]\r\n      ] : [\r\n        ['Total Revenue',             val('ah-revenue').toLocaleString('en-AE')],\r\n        ['Total Deductible Expenses', val('ah-expenses').toLocaleString('en-AE')],\r\n        ['Non-Deductible Expenses',   val('ah-non-deductible').toLocaleString('en-AE')],\r\n        ['Exempt Income',             val('ah-exempt').toLocaleString('en-AE')],\r\n        ['Tax Losses Carried Forward',val('ah-losses').toLocaleString('en-AE')],\r\n        ['Small Business Relief',     s.sbr ? 'Elected' : 'Not elected']\r\n      ],\r\n      styles: { font: 'helvetica', fontSize: 10, cellPadding: 6 },\r\n      headStyles: { fillColor: [240,246,250], textColor: [27,79,114], fontStyle: 'bold' },\r\n      columnStyles: { 1: { halign: 'right' } },\r\n      theme: 'grid',\r\n      tableLineColor: [225,231,238], tableLineWidth: 0.5\r\n    });\r\n\r\n    \/\/ Calculation table\r\n    var calcRows = s.entity === 'qfzp' ? [\r\n      ['Net Profit',                          fmtAED(s.netProfit).replace('AED ','')],\r\n      ['Adjusted Taxable Income',             fmtAED(s.adjusted).replace('AED ','')],\r\n      ['Less: Tax Losses Applied',            '(' + fmtAED(s.lossUsed).replace('AED ','') + ')'],\r\n      ['After Loss Relief',                   fmtAED(s.afterLoss).replace('AED ','')],\r\n      ['Tax on Qualifying Income (0 %)',      fmtAED(s.qTax).replace('AED ','')],\r\n      ['Tax on Non-Qualifying Income (9 %)',  fmtAED(s.nqTax).replace('AED ','')]\r\n    ] : [\r\n      ['Net Profit',                          fmtAED(s.netProfit).replace('AED ','')],\r\n      ['Adjusted Taxable Income',             fmtAED(s.adjusted).replace('AED ','')],\r\n      ['Less: Tax Losses Applied',            '(' + fmtAED(s.lossUsed).replace('AED ','') + ')'],\r\n      ['After Loss Relief',                   fmtAED(s.afterLoss).replace('AED ','')],\r\n      ['Tax on 0 % Band (first AED 375,000)', fmtAED(s.tax0).replace('AED ','')],\r\n      ['Tax on 9 % Band (above AED 375,000)', fmtAED(s.tax9).replace('AED ','')]\r\n    ];\r\n    doc.autoTable({\r\n      startY: doc.lastAutoTable.finalY + 14,\r\n      head: [['Calculation', 'Amount (AED)']],\r\n      body: calcRows,\r\n      foot: [\r\n        ['Corporate Tax Payable',  fmtAED(s.total).replace('AED ','')],\r\n        ['Effective Rate',         fmtPct(s.effective, 2)]\r\n      ],\r\n      styles: { font: 'helvetica', fontSize: 10, cellPadding: 6 },\r\n      headStyles: { fillColor: [240,246,250], textColor: [27,79,114], fontStyle: 'bold' },\r\n      footStyles: { fillColor: [27,79,114], textColor: [255,255,255], fontStyle: 'bold' },\r\n      columnStyles: { 1: { halign: 'right' } },\r\n      theme: 'grid',\r\n      tableLineColor: [225,231,238], tableLineWidth: 0.5\r\n    });\r\n\r\n    \/\/ Footer disclaimer\r\n    var yFoot = doc.internal.pageSize.getHeight() - 80;\r\n    doc.setDrawColor(225,231,238); doc.setLineWidth(.5);\r\n    doc.line(40, yFoot, pageW-40, yFoot);\r\n    doc.setFontSize(8.5);\r\n    doc.setTextColor(107,119,133);\r\n    doc.text('Estimate based on inputs provided. Actual liability may vary depending on specific exemptions, reliefs, and FTA rulings.', 40, yFoot + 16);\r\n    doc.text('For verified calculations, consult AH Chartered Accountants \u2014 ACCA-qualified UAE Corporate Tax specialists.', 40, yFoot + 30);\r\n    doc.setFont('helvetica', 'bold'); doc.setTextColor(27,79,114);\r\n    doc.text('Reviewed by Ameer Hamza, ACCA  \u00b7  Managing Partner', 40, yFoot + 50);\r\n\r\n    doc.save('AH-Corporate-Tax-Estimate-' + new Date().toISOString().slice(0,10) + '.pdf');\r\n  }\r\n\r\n  \/\/ ==========================================================\r\n  \/\/ Initial render\r\n  \/\/ ==========================================================\r\n  render();\r\n\r\n})();\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-b619dfc elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"b619dfc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-59247aef e-flex e-con-boxed e-con e-parent\" data-id=\"59247aef\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-2329b173 e-con-full e-flex e-con e-child\" data-id=\"2329b173\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-5534e8f5 elementor-toc--minimized-on-tablet elementor-widget elementor-widget-table-of-contents\" data-id=\"5534e8f5\" data-element_type=\"widget\" data-e-type=\"widget\" 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8z\\&quot;&gt;&lt;\\\/path&gt;&lt;\\\/svg&gt;&quot;},&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;sticky_on&quot;:[&quot;desktop&quot;,&quot;tablet&quot;,&quot;mobile&quot;],&quot;sticky_effects_offset&quot;:0,&quot;sticky_anchor_link_offset&quot;:0}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\n\t\t\t\t\t\t<h2 class=\"elementor-toc__header-title\">\n\t\t\t\tTable of Contents\t\t\t<\/h2>\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__5534e8f5\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-down\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M207.029 381.476L12.686 187.132c-9.373-9.373-9.373-24.569 0-33.941l22.667-22.667c9.357-9.357 24.522-9.375 33.901-.04L224 284.505l154.745-154.021c9.379-9.335 24.544-9.317 33.901.04l22.667 22.667c9.373 9.373 9.373 24.569 0 33.941L240.971 381.476c-9.373 9.372-24.569 9.372-33.942 0z\"><\/path><\/svg><\/div>\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__5534e8f5\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-chevron-up\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M240.971 130.524l194.343 194.343c9.373 9.373 9.373 24.569 0 33.941l-22.667 22.667c-9.357 9.357-24.522 9.375-33.901.04L224 227.495 69.255 381.516c-9.379 9.335-24.544 9.317-33.901-.04l-22.667-22.667c-9.373-9.373-9.373-24.569 0-33.941L207.03 130.525c9.372-9.373 24.568-9.373 33.941-.001z\"><\/path><\/svg><\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<div id=\"elementor-toc__5534e8f5\" class=\"elementor-toc__body\">\n\t\t\t<div class=\"elementor-toc__spinner-container\">\n\t\t\t\t<svg class=\"elementor-toc__spinner eicon-animation-spin e-font-icon-svg e-eicon-loading\" aria-hidden=\"true\" viewBox=\"0 0 1000 1000\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M500 975V858C696 858 858 696 858 500S696 142 500 142 142 304 142 500H25C25 237 238 25 500 25S975 237 975 500 763 975 500 975Z\"><\/path><\/svg>\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-15594ff1 e-con-full e-flex e-con e-child\" data-id=\"15594ff1\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t<div class=\"elementor-element elementor-element-512d422b e-con-full e-flex e-con e-child\" data-id=\"512d422b\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-62bed5dc elementor-widget elementor-widget-heading\" data-id=\"62bed5dc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">UAE Corporate Tax Calculation Formula: Step by Step\n<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ffa8562 elementor-widget elementor-widget-image\" data-id=\"ffa8562\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/corporate-tax-uae-calculation-1024x576.jpg\" class=\"attachment-large size-large wp-image-1804\" alt=\"\" srcset=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/corporate-tax-uae-calculation-1024x576.jpg 1024w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/corporate-tax-uae-calculation-300x169.jpg 300w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/corporate-tax-uae-calculation-768x432.jpg 768w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/corporate-tax-uae-calculation-1536x864.jpg 1536w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/corporate-tax-uae-calculation.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6f2ea282 elementor-widget elementor-widget-text-editor\" data-id=\"6f2ea282\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<h3><b>Step 1: Start with Accounting Net Profit<\/b><\/h3><p><span style=\"font-weight: 400;\">Take the net profit (or loss) from your IFRS-compliant financial statements. This is your starting point, not revenue. A common mistake we see regularly: businesses confuse revenue with profit and dramatically overstate their expected tax liability. Corporate tax is calculated on profit after expenses, not on what came in the door. A company with AED 5 million in revenue and AED 4.8 million in expenses has a net profit of AED 200,000, which falls entirely within the 0% band. That company owes zero tax. But if they calculated on revenue, they would expect a bill of AED 416,250. The distinction matters.<\/span><\/p><h3><b>Step 2: Add Back Non-Deductible Expenses<\/b><\/h3><p><span style=\"font-weight: 400;\">Certain expenses recorded in your accounts are not deductible for corporate tax purposes. Add these back to net profit. This includes government fines and penalties, donations to non-qualifying entities, entertainment expenses exceeding the allowable 50% cap, personal expenses of owners or shareholders, and any expense not wholly incurred for business purposes.<\/span><\/p><p><span style=\"font-weight: 400;\">This step catches many businesses off guard. They assume every expense on their P&amp;L reduces their tax bill. It does not. A company that paid AED 50,000 in FTA penalties during the year must add that amount back to net profit when calculating taxable income. The penalty was a real cost to the business, but it is not a deductible cost for tax purposes. The full deductible vs non-deductible breakdown is covered in the reference table below.<\/span><\/p><h3><b>Step 3: Subtract Exempt Income<\/b><\/h3><p><span style=\"font-weight: 400;\">Deduct income that is exempt from corporate tax: qualifying dividends from UAE companies (5%+ ownership), qualifying participation income from foreign subsidiaries (5%+ ownership, held 12+ months), and qualifying foreign branch income (if taxed at 9% or higher abroad). The purpose of these exemptions is to prevent double taxation on income that has already been taxed or on returns from qualifying investments. If you are unsure whether a specific income stream qualifies, get it confirmed before filing. Claiming an exemption incorrectly inflates the error in the opposite direction from non-deductible expenses, and the FTA corrects both.<\/span><\/p><h3><b>Step 4: Apply Tax Loss Relief<\/b><\/h3><p><span style=\"font-weight: 400;\">If your business carried forward losses from prior tax periods, offset them against current taxable income. The maximum offset is 75% of taxable income in the current period. You cannot wipe out your entire taxable income with carried-forward losses. The remaining losses carry forward indefinitely, so they are not wasted. No carry-back is allowed under UAE corporate tax. And critically: if you did not declare losses in the tax period they occurred, you may not be able to claim them later. This is why accurate filing from your very first return matters.<\/span><\/p><h3><b>Step 5: Apply the Tax Rate<\/b><\/h3><p><span style=\"font-weight: 400;\">AED 0 to 375,000: taxed at 0%. Above AED 375,000: taxed at 9%.<\/span><\/p><p><span style=\"font-weight: 400;\">This amount must be paid by the same deadline as your <\/span><strong><a href=\"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/filing\/\">corporate tax filing<\/a><\/strong><span style=\"font-weight: 400;\">: nine months from the end of your financial year. For the full calendar, see our <\/span><strong><a href=\"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/deadlines\/\">corporate tax deadlines<\/a><\/strong><span style=\"font-weight: 400;\"> guide.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2a2a81a2 e-con-full e-flex e-con e-child\" data-id=\"2a2a81a2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-33d98e1b elementor-widget elementor-widget-heading\" data-id=\"33d98e1b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Corporate Tax Calculation Examples for UAE Businesses<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f2417bb elementor-widget elementor-widget-image\" data-id=\"f2417bb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"1024\" height=\"576\" src=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/Corporate-Tax-Calculation-Examples-For-UAE-Businesses-1024x576.jpg\" class=\"attachment-large size-large wp-image-1805\" alt=\"corporate tax calculation examples for uae business\" srcset=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/Corporate-Tax-Calculation-Examples-For-UAE-Businesses-1024x576.jpg 1024w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/Corporate-Tax-Calculation-Examples-For-UAE-Businesses-300x169.jpg 300w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/Corporate-Tax-Calculation-Examples-For-UAE-Businesses-768x432.jpg 768w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/Corporate-Tax-Calculation-Examples-For-UAE-Businesses-1536x864.jpg 1536w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/05\/Corporate-Tax-Calculation-Examples-For-UAE-Businesses.jpg 1920w\" sizes=\"(max-width: 1024px) 100vw, 1024px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6ac341cd elementor-widget elementor-widget-text-editor\" data-id=\"6ac341cd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Three worked examples covering the most common scenarios UAE businesses face. Each one walks through the full calculation from revenue to tax payable, including adjustments, loss relief, and the effective tax rate. If your situation matches one of these examples, you already have a template for your own computation.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-06ee4a5 elementor-widget elementor-widget-heading\" data-id=\"06ee4a5\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Example 1: Mainland LLC (Standard Calculation)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-4fe6636 elementor-widget elementor-widget-html\" data-id=\"4fe6636\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"overflow-x:auto; width:100%;\">\r\n    <table class=\"ah-tax-comparison-table\" style=\"width:100%; max-width:100%; table-layout:auto; font-family:'Sora', sans-serif; color:#000000;\">\r\n        <thead>\r\n            <tr>\r\n                <th style=\"width:70%;\">Line Item<\/th>\r\n                <th style=\"width:30%; text-align:right;\">Amount (AED)<\/th>\r\n            <\/tr>\r\n        <\/thead>\r\n        <tbody>\r\n            <tr>\r\n                <td>Total Revenue<\/td>\r\n                <td style=\"text-align:right;\">2,500,000<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>Total Deductible Expenses<\/td>\r\n                <td style=\"text-align:right;\">(1,800,000)<\/td>\r\n            <\/tr>\r\n            <tr style=\"background-color:#f2f3f4;\">\r\n                <td><strong>Accounting Net Profit<\/strong><\/td>\r\n                <td style=\"text-align:right;\"><strong>700,000<\/strong><\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>Add: Non-Deductible Expenses<br><small>(AED 15,000 fine + AED 5,000 personal)<\/small><\/td>\r\n                <td style=\"text-align:right;\">+20,000<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>Less: Exempt Income<br><small>(qualifying dividends)<\/small><\/td>\r\n                <td style=\"text-align:right;\">(50,000)<\/td>\r\n            <\/tr>\r\n            <tr style=\"background-color:#f2f3f4;\">\r\n                <td><strong>Adjusted Taxable Income<\/strong><\/td>\r\n                <td style=\"text-align:right;\"><strong>670,000<\/strong><\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>Less: Tax Loss from Prior Period<br><small>(available: 100,000; 75% cap: 502,500; full loss used)<\/small><\/td>\r\n                <td style=\"text-align:right;\">(100,000)<\/td>\r\n            <\/tr>\r\n            <tr style=\"background-color:#f2f3f4;\">\r\n                <td><strong>Final Taxable Income<\/strong><\/td>\r\n                <td style=\"text-align:right;\"><strong>570,000<\/strong><\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>Tax: 0% on first AED 375,000<\/td>\r\n                <td style=\"text-align:right;\">0<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>Tax: 9% on AED 195,000<br><small>(570,000 minus 375,000)<\/small><\/td>\r\n                <td style=\"text-align:right;\">17,550<\/td>\r\n            <\/tr>\r\n            <tr style=\"background-color:#d6eaf8;\">\r\n                <td><strong>Corporate Tax Payable<\/strong><\/td>\r\n                <td style=\"text-align:right;\"><strong>AED 17,550<\/strong><\/td>\r\n            <\/tr>\r\n            <tr style=\"background-color:#d6eaf8;\">\r\n                <td><strong>Effective Tax Rate<\/strong><\/td>\r\n                <td style=\"text-align:right;\"><strong>2.51%<\/strong><\/td>\r\n            <\/tr>\r\n        <\/tbody>\r\n    <\/table>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-dc7865b elementor-widget elementor-widget-text-editor\" data-id=\"dc7865b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Notice the effective tax rate: <strong>2.51%<\/strong>, not 9%. The AED 375,000 zero-rate band means the effective rate for most SMEs is significantly lower than the headline rate. <\/span><\/p><p><span style=\"font-weight: 400;\">This is one of the most misunderstood aspects of UAE corporate tax. Many business owners hear &#8220;9%&#8221; and assume that is what they will pay on their entire profit. In reality, every business gets AED 375,000 of profit completely tax-free, and only the amount above that threshold is taxed. <\/span><\/p><p><span style=\"font-weight: 400;\">For a company earning AED 570,000 in taxable income, that means paying AED 17,550 on AED 195,000 of income. The other AED 375,000 costs nothing.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6a561049 e-con-full e-flex e-con e-child\" data-id=\"6a561049\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6700fb39 elementor-widget elementor-widget-heading\" data-id=\"6700fb39\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Example 2: Qualifying Free Zone Person (QFZP)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e9d6a6c elementor-widget elementor-widget-html\" data-id=\"e9d6a6c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"overflow-x:auto; width:100%;\">\r\n    <table class=\"ah-tax-comparison-table\" style=\"width:100%; max-width:100%; table-layout:auto; font-family:'Sora', sans-serif; color:#000000;\">\r\n        <thead>\r\n            <tr>\r\n                <th style=\"width:40%;\">Line Item<\/th>\r\n                <th style=\"width:30%; text-align:right;\">Qualifying Income (AED)<\/th>\r\n                <th style=\"width:30%; text-align:right;\">Non-Qualifying Income (AED)<\/th>\r\n            <\/tr>\r\n        <\/thead>\r\n        <tbody>\r\n            <tr>\r\n                <td>Revenue<\/td>\r\n                <td style=\"text-align:right;\">3,000,000<\/td>\r\n                <td style=\"text-align:right;\">120,000<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>Expenses<\/td>\r\n                <td style=\"text-align:right;\">(2,000,000)<\/td>\r\n                <td style=\"text-align:right;\">(80,000)<\/td>\r\n            <\/tr>\r\n            <tr style=\"background-color:#f2f3f4;\">\r\n                <td><strong>Net Profit<\/strong><\/td>\r\n                <td style=\"text-align:right;\"><strong>1,000,000<\/strong><\/td>\r\n                <td style=\"text-align:right;\"><strong>40,000<\/strong><\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>Tax Rate<\/td>\r\n                <td style=\"text-align:right;\">0%<\/td>\r\n                <td style=\"text-align:right;\">9%<br><small>(above AED 375,000)<\/small><\/td>\r\n            <\/tr>\r\n            <tr style=\"background-color:#d6eaf8;\">\r\n                <td><strong>Tax Payable<\/strong><\/td>\r\n                <td style=\"text-align:right;\"><strong>AED 0<\/strong><\/td>\r\n                <td style=\"text-align:right;\"><strong>AED 0<\/strong><br><small>(40,000 &lt; 375,000)<\/small><\/td>\r\n            <\/tr>\r\n        <\/tbody>\r\n    <\/table>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d00705e elementor-widget elementor-widget-text-editor\" data-id=\"d00705e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\"><strong>De minimis check<\/strong>: Non-qualifying revenue (AED 120,000) equals 3.85% of total revenue (AED 3,120,000). This is below both the 5% threshold and the AED 5 million cap, so QFZP status is maintained. <\/span><\/p><p><span style=\"font-weight: 400;\">If non-qualifying revenue had exceeded either threshold, the entire income would be taxed at 9% for five consecutive tax periods. That is not a one-year adjustment. It is a five-year reclassification that could cost hundreds of thousands in additional tax. <\/span><\/p><p><span style=\"font-weight: 400;\">For the full eligibility conditions, see our <\/span><strong><a href=\"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/free-zone\/\">Free Zone corporate tax<\/a><\/strong><span style=\"font-weight: 400;\"> guide.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-4b327a75 e-con-full e-flex e-con e-child\" data-id=\"4b327a75\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4c17af0a elementor-widget elementor-widget-heading\" data-id=\"4c17af0a\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Example 3: Small Business Relief (SBR) Election<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7b9821de elementor-widget elementor-widget-text-editor\" data-id=\"7b9821de\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Different types of businesses operating in the UAE may fall under different corporate tax treatments depending on their legal structure, revenue levels, and regulatory status.<\/span><\/p><p><span style=\"font-weight: 400;\">The following table summarizes how corporate tax generally applies to various categories of businesses.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-26cb6b93 elementor-widget elementor-widget-html\" data-id=\"26cb6b93\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"ah-tax-data-container\">\r\n    <table class=\"ah-tax-comparison-table\">\r\n        <thead>\r\n            <tr>\r\n                <th>Business Type<\/th>\r\n                <th>Corporate Tax Treatment<\/th>\r\n                <th>Key Conditions<\/th>\r\n                <th>Practical Impact<\/th>\r\n            <\/tr>\r\n        <\/thead>\r\n        <tbody>\r\n            <tr>\r\n                <td><strong>Small businesses and startups<\/strong><\/td>\r\n                <td>0% corporate tax on taxable income up to AED 375,000<\/td>\r\n                <td>Must meet taxable income threshold; may elect Small Business Relief if eligible<\/td>\r\n                <td>Supports early-stage companies and SMEs during growth<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td><strong>Standard UAE mainland companies<\/strong><\/td>\r\n                <td>9% corporate tax on taxable income above AED 375,000<\/td>\r\n                <td>Applies to most DED-licensed businesses in Abu Dhabi and across the UAE<\/td>\r\n                <td>Main corporate tax regime for UAE businesses<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td><strong>Qualifying Free Zone Persons (QFZP)<\/strong><\/td>\r\n                <td>0% corporate tax on qualifying income<\/td>\r\n                <td>Must perform qualifying activities, maintain economic substance, and meet de minimis rules<\/td>\r\n                <td>Allows Free Zone companies to maintain preferential tax treatment<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td><strong>Large multinational enterprises<\/strong><\/td>\r\n                <td>Subject to the Pillar Two global minimum tax framework<\/td>\r\n                <td>Applies to multinational groups with global revenues \u2265 EUR 750 million<\/td>\r\n                <td>Ensures minimum global tax rate compliance (15%)<\/td>\r\n            <\/tr>\r\n        <\/tbody>\r\n    <\/table>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6cde4ccc elementor-widget elementor-widget-text-editor\" data-id=\"6cde4ccc\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Without SBR, this company would owe AED 2,250 in corporate tax (9% on AED 25,000 above the AED 375,000 threshold). <\/span><\/p><p><span style=\"font-weight: 400;\">With SBR elected, the liability is zero. But it must be actively selected on the return form. Forgetting to elect is one of the most common filing mistakes we see. For the full eligibility criteria, see our <\/span><a href=\"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/small-business-relief\/\"><span style=\"font-weight: 400;\"><strong>Small Business Relief<\/strong><\/span><\/a><span style=\"font-weight: 400;\"> guide. <\/span><\/p><p><span style=\"font-weight: 400;\">SBR is not available to QFZPs, Tax Group members, or multinational enterprise group members. Losses cannot be carried forward from an SBR period.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6c51fb10 elementor-widget__width-initial elementor-widget elementor-widget-heading\" data-id=\"6c51fb10\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What Expenses Are Deductible for UAE Corporate Tax?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-32ea3602 elementor-widget elementor-widget-text-editor\" data-id=\"32ea3602\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Not every expense on your books reduces your tax bill. Knowing the difference before you file prevents corrections, penalties, and FTA queries after submission. <\/span><\/p><p><span style=\"font-weight: 400;\">We have seen businesses claim AED 100,000+ in non-deductible expenses as deductions, resulting in understated taxable income that the FTA corrected with interest and penalties attached.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9a6a621 elementor-widget elementor-widget-html\" data-id=\"9a6a621\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div style=\"overflow-x:auto; width:100%;\">\r\n    <table class=\"ah-tax-comparison-table\" style=\"width:100%; max-width:100%; table-layout:auto; font-family:'Sora', sans-serif; color:#000000;\">\r\n        <thead>\r\n            <tr>\r\n                <th style=\"width:50%; background-color:#1e8449; color:#ffffff;\">Deductible (Allowed)<\/th>\r\n                <th style=\"width:50%; background-color:#c0392b; color:#ffffff;\">Non-Deductible (Add Back)<\/th>\r\n            <\/tr>\r\n        <\/thead>\r\n        <tbody>\r\n            <tr>\r\n                <td>Employee salaries and benefits<br><small>(including WPS payroll)<\/small><\/td>\r\n                <td>Government fines and penalties<\/td>\r\n            <\/tr>\r\n            <tr style=\"background-color:#f2f3f4;\">\r\n                <td>Rent and utilities for business premises<\/td>\r\n                <td>Donations to non-qualifying entities<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>Professional fees<br><small>(accounting, legal, audit)<\/small><\/td>\r\n                <td>Owner\/shareholder personal expenses<\/td>\r\n            <\/tr>\r\n            <tr style=\"background-color:#f2f3f4;\">\r\n                <td>Depreciation of business assets<\/td>\r\n                <td>Entertainment expenses exceeding 50% cap<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>Interest expense<br><small>(subject to 30% EBITDA cap for interest &gt;AED 12M)<\/small><\/td>\r\n                <td>Bribes, illegal payments<\/td>\r\n            <\/tr>\r\n            <tr style=\"background-color:#f2f3f4;\">\r\n                <td>Marketing and advertising costs<\/td>\r\n                <td>Expenses not incurred wholly for business purpose<\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>Travel expenses for business purposes<\/td>\r\n                <td>Income tax paid abroad<br><small>(claimed as Foreign Tax Credit instead)<\/small><\/td>\r\n            <\/tr>\r\n            <tr style=\"background-color:#f2f3f4;\">\r\n                <td>Bad debt provisions<br><small>(if meeting CT Law criteria)<\/small><\/td>\r\n                <td>Provisions for future losses<br><small>(unless meeting specific criteria)<\/small><\/td>\r\n            <\/tr>\r\n            <tr>\r\n                <td>R&amp;D expenses<\/td>\r\n                <td>Capital expenditures<br><small>(depreciated, not expensed)<\/small><\/td>\r\n            <\/tr>\r\n        <\/tbody>\r\n    <\/table>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-f8b770b elementor-widget elementor-widget-text-editor\" data-id=\"f8b770b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p><span style=\"font-weight: 400;\">Maintain detailed records and invoices for every claimed deduction. The FTA can request supporting documentation during audits, and disallowed deductions increase your taxable income retrospectively.\u00a0<\/span><\/p><p><span style=\"font-weight: 400;\">Professional <\/span><a href=\"https:\/\/ahtaxaccounting.ae\/accounting-services\/\"><b>accounting services<\/b><\/a><span style=\"font-weight: 400;\"> ensure proper expense classification from day one, so your books support your return without requiring reclassification at filing time.<\/span><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-cf6dafd elementor-widget elementor-widget-html\" data-id=\"cf6dafd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<script type=\"application\/ld+json\">\r\n[\r\n  {\r\n    \"@context\": \"https:\/\/schema.org\",\r\n    \"@type\": \"WebApplication\",\r\n    \"@id\": \"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/calculator\/#calculator\",\r\n    \"name\": \"UAE Corporate Tax Calculator\",\r\n    \"description\": \"Free UAE corporate tax calculator with support for standard mainland calculation, Qualifying Free Zone Person income split, Small Business Relief election, and tax loss carry-forward with the 75% cap. 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No registration required.\"\r\n    },\r\n    \"featureList\": [\r\n      \"Standard mainland corporate tax calculation (0% up to AED 375,000, 9% above)\",\r\n      \"Qualifying Free Zone Person (QFZP) qualifying vs non-qualifying income split\",\r\n      \"Small Business Relief (SBR) auto-detection for revenue under AED 3 million\",\r\n      \"Tax loss carry-forward with automatic 75% cap\",\r\n      \"Effective tax rate calculation\",\r\n      \"Non-deductible expense add-back\",\r\n      \"Exempt income deduction (qualifying dividends, participation income)\",\r\n      \"PDF download of calculation summary\"\r\n    ],\r\n    \"creator\": {\r\n      \"@type\": \"Organization\",\r\n      \"@id\": \"https:\/\/ahtaxaccounting.ae\/#organization\",\r\n      \"name\": \"AH Chartered Accountants\"\r\n    },\r\n    \"about\": {\r\n      \"@type\": \"Legislation\",\r\n      \"name\": \"Federal Decree-Law No. 47 of 2022\",\r\n      \"description\": \"UAE Corporate Tax Law\"\r\n    },\r\n    \"isPartOf\": {\r\n      \"@id\": \"https:\/\/ahtaxaccounting.ae\/#website\"\r\n    },\r\n    \"mainEntityOfPage\": \"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/calculator\/\"\r\n  },\r\n  {\r\n    \"@context\": \"https:\/\/schema.org\",\r\n    \"@type\": \"Article\",\r\n    \"@id\": \"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/calculator\/#article\",\r\n    \"headline\": \"UAE Corporate Tax Calculator & How to Calculate Your Tax (2026)\",\r\n    \"description\": \"Free UAE corporate tax calculator with SBR, QFZP, and loss carry-forward support. Step-by-step calculation guide with worked examples. Updated 2026.\",\r\n    \"datePublished\": \"2026-04-22T00:00:00+00:00\",\r\n    \"dateModified\": \"2026-04-22T00:00:00+00:00\",\r\n    \"articleSection\": \"Corporate Tax\",\r\n    \"inLanguage\": \"en\",\r\n    \"url\": \"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/calculator\/\",\r\n    \"mainEntityOfPage\": {\r\n      \"@id\": \"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/calculator\/#webpage\"\r\n    },\r\n    \"isPartOf\": {\r\n      \"@id\": \"https:\/\/ahtaxaccounting.ae\/#website\"\r\n    },\r\n    \"image\": {\r\n      \"@type\": \"ImageObject\",\r\n      \"url\": \"[COMPLETAR - URL de la imagen destacada]\",\r\n      \"width\": 1200,\r\n      \"height\": 630\r\n    },\r\n    \"author\": {\r\n      \"@type\": \"Person\",\r\n      \"@id\": \"https:\/\/ahtaxaccounting.ae\/#founder\",\r\n      \"name\": \"Ameer Hamza\",\r\n      \"jobTitle\": \"Managing Partner\",\r\n      \"description\": \"Chartered Accountant and Managing Partner at AH Chartered Accountants with over 7 years of experience across public practice and commercial sectors. 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\"@type\": \"HowTo\",\r\n    \"name\": \"How to Calculate Corporate Tax in the UAE\",\r\n    \"description\": \"Step-by-step method to calculate your UAE corporate tax liability: start with IFRS net profit, add back non-deductible expenses, subtract exempt income, apply tax loss relief (75% cap), then apply 0% on first AED 375,000 and 9% on the remainder. Formula: Tax = (Taxable Income minus AED 375,000) x 9%.\",\r\n    \"totalTime\": \"PT30M\",\r\n    \"tool\": [\r\n      { \"@type\": \"HowToTool\", \"name\": \"IFRS-compliant financial statements (income statement, balance sheet, cash flow)\" },\r\n      { \"@type\": \"HowToTool\", \"name\": \"General ledger and trial balance\" },\r\n      { \"@type\": \"HowToTool\", \"name\": \"Schedule of non-deductible expenses\" },\r\n      { \"@type\": \"HowToTool\", \"name\": \"Schedule of exempt income (qualifying dividends, participation income)\" },\r\n      { \"@type\": \"HowToTool\", \"name\": \"Prior period tax loss records (if applicable)\" }\r\n    ],\r\n    \"step\": [\r\n      {\r\n        \"@type\": \"HowToStep\",\r\n        \"position\": 1,\r\n        \"name\": \"Start with Accounting Net Profit\",\r\n        \"text\": \"Take the net profit (or loss) from your IFRS-compliant financial statements. This is your starting point, not revenue. Corporate tax is calculated on profit after expenses. A company with AED 5 million in revenue and AED 4.8 million in expenses has net profit of AED 200,000, which falls entirely within the 0% band and owes zero tax.\",\r\n        \"url\": \"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/calculator\/#step-1\"\r\n      },\r\n      {\r\n        \"@type\": \"HowToStep\",\r\n        \"position\": 2,\r\n        \"name\": \"Add Back Non-Deductible Expenses\",\r\n        \"text\": \"Add back expenses that are not deductible for corporate tax purposes: government fines and penalties, donations to non-qualifying entities, entertainment expenses exceeding the 50% cap, personal expenses of owners or shareholders, and any expense not wholly incurred for business purposes. These reduce accounting profit but do not reduce taxable income.\",\r\n        \"url\": \"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/calculator\/#step-2\"\r\n      },\r\n      {\r\n        \"@type\": \"HowToStep\",\r\n        \"position\": 3,\r\n        \"name\": \"Subtract Exempt Income\",\r\n        \"text\": \"Deduct income exempt from corporate tax: qualifying dividends from UAE companies (5%+ ownership), qualifying participation income from foreign subsidiaries (5%+ ownership, held 12+ months), and qualifying foreign branch income (if taxed at 9% or higher abroad). These exemptions prevent double taxation on income already taxed or on returns from qualifying investments.\",\r\n        \"url\": \"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/calculator\/#step-3\"\r\n      },\r\n      {\r\n        \"@type\": \"HowToStep\",\r\n        \"position\": 4,\r\n        \"name\": \"Apply Tax Loss Relief\",\r\n        \"text\": \"Offset carried-forward losses from prior tax periods against current taxable income. Maximum offset is 75% of taxable income in the current period. Remaining losses carry forward indefinitely. No carry-back is allowed under UAE corporate tax. Losses must have been declared in the tax period they occurred to be claimed later.\",\r\n        \"url\": \"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/calculator\/#step-4\"\r\n      },\r\n      {\r\n        \"@type\": \"HowToStep\",\r\n        \"position\": 5,\r\n        \"name\": \"Apply the Tax Rate\",\r\n        \"text\": \"AED 0 to 375,000: taxed at 0%. Above AED 375,000: taxed at 9%. Formula: Corporate Tax = (Taxable Income minus AED 375,000) x 9%. For example, taxable income of AED 570,000 results in tax of AED 17,550 (9% on AED 195,000 above the threshold), giving an effective rate of 2.51%.\",\r\n        \"url\": \"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/calculator\/#step-5\"\r\n      }\r\n    ]\r\n  }\r\n]\r\n<\/script>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-74eb15bc e-con-full e-flex e-con e-parent\" data-id=\"74eb15bc\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6d897bce elementor-widget elementor-widget-heading\" data-id=\"6d897bce\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">Not Sure Your Calculation Is Right?<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-60306d5d elementor-widget elementor-widget-jkit_dual_button\" data-id=\"60306d5d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_dual_button.default\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-dual-button jeg_module__3_6a207a22075c2\" ><div class=\"jkit-dual-button-wrapper\"><a href=\"\" class=\"jkit-dual-btn jkit-dual-button-one\">Book a Consultation<\/a><a href=\"\" class=\"jkit-dual-btn jkit-dual-button-two\">Whatsapp Us<\/a><\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1f0d08fc e-flex e-con-boxed e-con e-parent\" data-id=\"1f0d08fc\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-f927cc0 elementor-widget-divider--view-line elementor-widget elementor-widget-divider\" data-id=\"f927cc0\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"divider.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-divider\">\n\t\t\t<span class=\"elementor-divider-separator\">\n\t\t\t\t\t\t<\/span>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2930e836 elementor-widget elementor-widget-heading\" data-id=\"2930e836\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions About Corporate Tax Calculation in UAE<\/h2>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5a8c7321 e-flex e-con-boxed e-con e-parent\" data-id=\"5a8c7321\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-29e799b8 e-con-full e-flex e-con e-child\" data-id=\"29e799b8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1b71e0b elementor-widget elementor-widget-jkit_accordion\" data-id=\"1b71e0b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_accordion.default\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-accordion style-default jeg_module__4_6a207a220c1cd\" ><div class=\"card-wrapper \">\n                <div class=\"card-header\">\n                    <a href=\"#expand-3debded\" class=\"card-header-button\" aria-expanded=\"false\" data-target=\"#expand-3debded\" aria-controls=\"expand-3debded\">\n                        <span class=\"title\">Is corporate tax calculated on revenue or profit?<\/span><div class=\"right-icon-group\">\n                <div class=\"normal-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/div>\n                <div class=\"active-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/div>\n            <\/div>\n                    <\/a>\n                <\/div>\n                <div class=\"card-expand\" id=\"expand-3debded\" style=\"display:none\"><div class=\"card-body\"><p><span style=\"font-weight: 400\">On profit, not revenue. Taxable income starts from accounting net profit (revenue minus all deductible expenses), then adjustments are made for non-deductible expenses, exempt income, and loss relief. A company with AED 5 million in revenue but only AED 300,000 in net profit would owe zero corporate tax, because taxable income falls within the 0% band. This is the single most common misconception we encounter when business owners first try to estimate their liability.<\/span><\/p><\/div><\/div>\n            <\/div><div class=\"card-wrapper \">\n                <div class=\"card-header\">\n                    <a href=\"#expand-19ddccd\" class=\"card-header-button\" aria-expanded=\"false\" data-target=\"#expand-19ddccd\" aria-controls=\"expand-19ddccd\">\n                        <span class=\"title\">How do I calculate corporate tax if my income is below AED 375,000?<\/span><div class=\"right-icon-group\">\n                <div class=\"normal-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/div>\n                <div class=\"active-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/div>\n            <\/div>\n                    <\/a>\n                <\/div>\n                <div class=\"card-expand\" id=\"expand-19ddccd\" style=\"display:none\"><div class=\"card-body\"><p><span style=\"font-weight: 400\">If your taxable income is AED 375,000 or below, your corporate tax is AED 0. You still need to file a return. If your revenue is below AED 3 million, you may also elect <\/span><strong><a href=\"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/small-business-relief\/\">Small Business Relief<\/a><\/strong><span style=\"font-weight: 400\"> to treat your entire taxable income as zero for the period.<\/span><\/p><\/div><\/div>\n            <\/div><div class=\"card-wrapper \">\n                <div class=\"card-header\">\n                    <a href=\"#expand-d90c3d3\" class=\"card-header-button\" aria-expanded=\"false\" data-target=\"#expand-d90c3d3\" aria-controls=\"expand-d90c3d3\">\n                        <span class=\"title\">Can I carry forward tax losses?<\/span><div class=\"right-icon-group\">\n                <div class=\"normal-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/div>\n                <div class=\"active-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/div>\n            <\/div>\n                    <\/a>\n                <\/div>\n                <div class=\"card-expand\" id=\"expand-d90c3d3\" style=\"display:none\"><div class=\"card-body\"><p><span style=\"font-weight: 400\">Yes. Tax losses from prior periods can be carried forward indefinitely. However, you can only offset up to 75% of taxable income in any given period. The remaining losses carry forward to future periods. No carry-back is allowed. Losses must be declared in the period they occurred.<\/span><\/p><\/div><\/div>\n            <\/div><div class=\"card-wrapper \">\n                <div class=\"card-header\">\n                    <a href=\"#expand-542c7ca\" class=\"card-header-button\" aria-expanded=\"false\" data-target=\"#expand-542c7ca\" aria-controls=\"expand-542c7ca\">\n                        <span class=\"title\">How is corporate tax calculated for Free Zone companies?<\/span><div class=\"right-icon-group\">\n                <div class=\"normal-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/div>\n                <div class=\"active-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/div>\n            <\/div>\n                    <\/a>\n                <\/div>\n                <div class=\"card-expand\" id=\"expand-542c7ca\" style=\"display:none\"><div class=\"card-body\"><p><span style=\"font-weight: 400\">Qualifying Free Zone Persons pay 0% on qualifying income and 9% on non-qualifying income. If non-qualifying revenue exceeds 5% of total revenue or AED 5 million (whichever is lower), QFZP status is lost for five consecutive tax periods, and all income is taxed at 9%. See our <\/span><a href=\"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/free-zone\/\"><span style=\"font-weight: 400\">Free Zone corporate tax<\/span><\/a><span style=\"font-weight: 400\"> guide for the full conditions.<\/span><\/p><\/div><\/div>\n            <\/div><div class=\"card-wrapper \">\n                <div class=\"card-header\">\n                    <a href=\"#expand-a9562ef\" class=\"card-header-button\" aria-expanded=\"false\" data-target=\"#expand-a9562ef\" aria-controls=\"expand-a9562ef\">\n                        <span class=\"title\">What is the interest deduction limitation?<\/span><div class=\"right-icon-group\">\n                <div class=\"normal-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/div>\n                <div class=\"active-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/div>\n            <\/div>\n                    <\/a>\n                <\/div>\n                <div class=\"card-expand\" id=\"expand-a9562ef\" style=\"display:none\"><div class=\"card-body\"><p><span style=\"font-weight: 400\">Net interest expenditure exceeding AED 12 million is limited to 30% of EBITDA. Interest below AED 12 million is fully deductible. This rule follows the OECD BEPS Action 4 framework. For businesses with related-party loans, <\/span><strong><a href=\"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/transfer-pricing\/\">transfer pricing<\/a><\/strong><span style=\"font-weight: 400\"> rules also apply to the interest rate charged.<\/span><\/p><\/div><\/div>\n            <\/div><div class=\"card-wrapper \">\n                <div class=\"card-header\">\n                    <a href=\"#expand-3141f94\" class=\"card-header-button\" aria-expanded=\"false\" data-target=\"#expand-3141f94\" aria-controls=\"expand-3141f94\">\n                        <span class=\"title\">What happens if I calculate my tax incorrectly?<\/span><div class=\"right-icon-group\">\n                <div class=\"normal-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/div>\n                <div class=\"active-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/div>\n            <\/div>\n                    <\/a>\n                <\/div>\n                <div class=\"card-expand\" id=\"expand-3141f94\" style=\"display:none\"><div class=\"card-body\"><p><span style=\"font-weight: 400\">Underpayment triggers 14% annual interest on the outstanding amount, accruing daily. If you discover an error after filing, submit a Voluntary Disclosure through EmaraTax before the FTA initiates an audit. Proactive correction typically results in lower penalties. For the full penalty schedule, see our <\/span><strong><a href=\"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/penalties\/\">corporate tax penalties<\/a><\/strong><span style=\"font-weight: 400\"> page.<\/span><\/p><\/div><\/div>\n            <\/div><div class=\"card-wrapper \">\n                <div class=\"card-header\">\n                    <a href=\"#expand-e7ff06e\" class=\"card-header-button\" aria-expanded=\"false\" data-target=\"#expand-e7ff06e\" aria-controls=\"expand-e7ff06e\">\n                        <span class=\"title\">Can AH Chartered Accountants calculate and file my corporate tax?<\/span><div class=\"right-icon-group\">\n                <div class=\"normal-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-plus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H272V64c0-17.67-14.33-32-32-32h-32c-17.67 0-32 14.33-32 32v144H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h144v144c0 17.67 14.33 32 32 32h32c17.67 0 32-14.33 32-32V304h144c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/div>\n                <div class=\"active-icon\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-fas-minus\" viewBox=\"0 0 448 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M416 208H32c-17.67 0-32 14.33-32 32v32c0 17.67 14.33 32 32 32h384c17.67 0 32-14.33 32-32v-32c0-17.67-14.33-32-32-32z\"><\/path><\/svg><\/div>\n            <\/div>\n                    <\/a>\n                <\/div>\n                <div class=\"card-expand\" id=\"expand-e7ff06e\" style=\"display:none\"><div class=\"card-body\"><p><span style=\"font-weight: 400\">Yes. Our team handles end-to-end tax computation: preparing IFRS-compliant financials, calculating taxable income, optimising deductions, and filing your return through EmaraTax. Once you know your number from the calculator above, we can verify it and handle the filing. See <\/span><strong><a href=\"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/how-to-file-corporate-tax-return\/\">how to file your return<\/a><\/strong><span style=\"font-weight: 400\"> for the full process, or<a href=\"https:\/\/ahtaxaccounting.ae\/contact\/\"><strong> contact us<\/strong><\/a> for a free consultation.<\/span><\/p><\/div><\/div>\n            <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1a9af490 e-flex e-con-boxed e-con e-parent\" data-id=\"1a9af490\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-639ec9e2 e-con-full e-flex e-con e-child\" data-id=\"639ec9e2\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6ba06aca elementor-widget elementor-widget-heading\" data-id=\"6ba06aca\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Related Corporate Tax Resources<\/h2>\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3b85afe1 e-con-full animated-slow e-flex elementor-invisible e-con e-child\" data-id=\"3b85afe1\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;animation&quot;:&quot;fadeIn&quot;}\">\n\t\t<div class=\"elementor-element elementor-element-774c11d8 e-con-full e-flex e-con e-child\" data-id=\"774c11d8\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-68308413 e-transform jkit-equal-height-disable elementor-widget elementor-widget-jkit_icon_box\" data-id=\"68308413\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;-30&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"jkit_icon_box.default\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-icon-box icon-position- elementor-animation- jeg_module__5_6a207a2210f3b\" ><div class=\"jkit-icon-box-wrapper hover-from-left\"><div class=\"icon-box icon-box-header elementor-animation-\"><div class=\"icon style-color\"><i aria-hidden=\"true\" class=\"jki jki-business-light\"><\/i><\/div><\/div><div class=\"icon-box icon-box-body\">\n                <h3 class=\"title\">Corporate Tax Services UAE<\/h3><div class=\"icon-box-button \">\n                <div class=\"btn-wrapper icon-position-after\">\n                    <a href=\"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/\" class=\"icon-box-link\" aria-label=\"Corporate Tax Services UAE\"><i aria-hidden=\"true\" class=\"jki jki-right-arrow-light\"><\/i><\/a>\n                <\/div>\n            <\/div>\n            <\/div>\n            \n            <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-52d08b13 e-con-full e-flex e-con e-child\" data-id=\"52d08b13\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-2060b7c7 e-transform e-transform jkit-equal-height-disable elementor-widget elementor-widget-jkit_icon_box\" data-id=\"2060b7c7\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;-30&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"jkit_icon_box.default\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-icon-box icon-position- elementor-animation- jeg_module__6_6a207a2211fb7\" ><div class=\"jkit-icon-box-wrapper hover-from-left\"><div class=\"icon-box icon-box-header elementor-animation-\"><div class=\"icon style-color\"><i aria-hidden=\"true\" class=\"jki jki-commerce-light\"><\/i><\/div><\/div><div class=\"icon-box icon-box-body\">\n                <h3 class=\"title\">Corporate Tax Filing<\/h3><div class=\"icon-box-button \">\n                <div class=\"btn-wrapper icon-position-after\">\n                    <a href=\"https:\/\/ahtaxaccounting.ae\/corporate-tax-uae\/filing\/\" class=\"icon-box-link\" aria-label=\"Corporate Tax Filing\"><i aria-hidden=\"true\" class=\"jki jki-right-arrow-light\"><\/i><\/a>\n                <\/div>\n            <\/div>\n            <\/div>\n            \n            <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-43c3166c e-con-full e-flex e-con e-child\" data-id=\"43c3166c\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-35a443f2 e-transform e-transform jkit-equal-height-disable elementor-widget elementor-widget-jkit_icon_box\" data-id=\"35a443f2\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;_transform_translateY_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;-30&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateX_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;_transform_translateY_effect_hover_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"jkit_icon_box.default\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-icon-box icon-position- elementor-animation- jeg_module__7_6a207a2212f66\" ><div class=\"jkit-icon-box-wrapper hover-from-left\"><div class=\"icon-box icon-box-header elementor-animation-\"><div class=\"icon style-color\"><i aria-hidden=\"true\" class=\"jki jki-consut2-light\"><\/i><\/div><\/div><div class=\"icon-box icon-box-body\">\n                <h3 class=\"title\">Tax Consultant<\/h3><div class=\"icon-box-button \">\n                <div class=\"btn-wrapper icon-position-after\">\n                    <a href=\"https:\/\/ahtaxaccounting.ae\/tax-consultant\/\" class=\"icon-box-link\" aria-label=\"Tax Consultant\"><i aria-hidden=\"true\" class=\"jki jki-right-arrow-light\"><\/i><\/a>\n                <\/div>\n            <\/div>\n            <\/div>\n            \n            <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-15e370a e-flex e-con-boxed e-con e-parent\" data-id=\"15e370a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t<div class=\"elementor-element elementor-element-733ae78a e-con-full e-flex e-con e-child\" data-id=\"733ae78a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-27857684 elementor-widget elementor-widget-image\" data-id=\"27857684\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"800\" height=\"800\" src=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/03\/Ameer-Hamza.png\" class=\"attachment-large size-large wp-image-918\" alt=\"ameer hamza, certified accountant in the UAE\" srcset=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/03\/Ameer-Hamza.png 800w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/03\/Ameer-Hamza-300x300.png 300w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/03\/Ameer-Hamza-150x150.png 150w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/03\/Ameer-Hamza-768x768.png 768w\" sizes=\"(max-width: 800px) 100vw, 800px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1878327a e-con-full e-flex e-con e-child\" data-id=\"1878327a\" data-element_type=\"container\" data-e-type=\"container\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7fd2244d elementor-widget elementor-widget-heading\" data-id=\"7fd2244d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">About the Author<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-49398868 elementor-widget elementor-widget-heading\" data-id=\"49398868\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<h3 class=\"elementor-heading-title elementor-size-default\">Ameer Hamza (Managing Partner | AH Chartered Accountants)<\/h3>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-2b46fd63 elementor-widget elementor-widget-heading\" data-id=\"2b46fd63\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t\t<p class=\"elementor-heading-title elementor-size-default\">ACCA | CFA Level I | Certified Financial Modeler (CFM)<\/p>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-42b9ba70 elementor-widget elementor-widget-text-editor\" data-id=\"42b9ba70\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p style=\"text-align: left;\">Ameer Hamza (ACCA) is the Managing Partner at AH Chartered Accountants. With 7+ years of expertise advising over 50 UAE businesses, he specializes in statutory audits, corporate tax strategy, and corporate financial modeling. Ameer authors our technical content to ensure business leaders receive precise, FTA-compliant guidance directly from an active industry expert.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<section class=\"elementor-section elementor-top-section elementor-element elementor-element-6f0c0101 elementor-section-full_width elementor-section-height-default elementor-section-height-default\" data-id=\"6f0c0101\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-top-column elementor-element elementor-element-3433ff00\" data-id=\"3433ff00\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-4d19574b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"4d19574b\" data-element_type=\"section\" data-e-type=\"section\" data-settings=\"{&quot;background_background&quot;:&quot;gradient&quot;}\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-100 elementor-inner-column elementor-element elementor-element-673106ba\" data-id=\"673106ba\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-19209050 elementor-widget elementor-widget-spacer\" data-id=\"19209050\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<section class=\"elementor-section elementor-inner-section elementor-element elementor-element-5cb3581b elementor-section-boxed elementor-section-height-default elementor-section-height-default\" data-id=\"5cb3581b\" data-element_type=\"section\" data-e-type=\"section\">\n\t\t\t\t\t\t<div class=\"elementor-container elementor-column-gap-no\">\n\t\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-6cf3380f\" data-id=\"6cf3380f\" data-element_type=\"column\" data-e-type=\"column\" data-settings=\"{&quot;background_background&quot;:&quot;classic&quot;}\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-22ce56bf elementor-widget elementor-widget-image\" data-id=\"22ce56bf\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"image.default\">\n\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<img loading=\"lazy\" decoding=\"async\" width=\"262\" height=\"568\" src=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/02\/download-_27_-removebg-preview.png\" class=\"attachment-large size-large wp-image-43\" alt=\"\" srcset=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/02\/download-_27_-removebg-preview.png 262w, https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/02\/download-_27_-removebg-preview-138x300.png 138w\" sizes=\"(max-width: 262px) 100vw, 262px\" \/>\t\t\t\t\t\t\t\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-69f904bf\" data-id=\"69f904bf\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-77dcc226 elementor-widget-tablet__width-initial elementor-widget elementor-widget-jkit_animated_text\" data-id=\"77dcc226\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_animated_text.default\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-animated-text jeg_module__8_6a207a2214237\"  data-style=\"highlighted\" data-text=\" consultation \" data-shape=\"underline\"><h3 class=\"animated-text\"><span class=\"normal-text style-color\">Book a <\/span><span class=\"dynamic-wrapper style-color\"><span class=\"dynamic-text\"> consultation <\/span><svg xmlns=\"http:\/\/www.w3.org\/2000\/svg\" viewBox=\"0 0 500 150\" preserveAspectRatio=\"none\"><path class=\"style-color\"  d=\"M3,77.5s200.54-11,493,0\" transform=\"translate(-2.75 -68.11)\"\/><\/svg><\/span><span class=\"normal-text style-color\"><\/span><\/h3><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7f947a67 elementor-widget-tablet__width-initial elementor-widget elementor-widget-text-editor\" data-id=\"7f947a67\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t\t\t\t\t\t<p>if you\u2019d like to talk to our consulting team, contact us via the form and we\u2019ll get back to you shortly.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-102811f1 jkit-equal-height-disable elementor-widget elementor-widget-jkit_icon_box\" data-id=\"102811f1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_icon_box.default\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-icon-box icon-position-left elementor-animation- jeg_module__9_6a207a2215519\" ><div class=\"jkit-icon-box-wrapper hover-from-left\"><div class=\"icon-box icon-box-header elementor-animation-\"><div class=\"icon style-color\"><img loading=\"lazy\" decoding=\"async\" width=\"77\" height=\"128\" src=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/02\/burj-khalifa-1-2.png\" class=\"attachment-thumbnail size-thumbnail\" alt=\"Our Address\" url=\"https:\/\/ahtaxaccounting.ae\/wp-content\/uploads\/2026\/02\/burj-khalifa-1-2.png\" \/><\/div><\/div><div class=\"icon-box icon-box-body\">\n                <h5 class=\"title\">Our Address<\/h5><p class=\"icon-box-description\">Abu Dhabi Mall - Al Zahiyah - Abu Dhabi UAE<\/p>\n            <\/div>\n            \n            <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-618023b3 jkit-equal-height-disable elementor-widget elementor-widget-jkit_icon_box\" data-id=\"618023b3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_icon_box.default\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-icon-box icon-position-left elementor-animation- jeg_module__10_6a207a2216416\" ><div class=\"jkit-icon-box-wrapper hover-from-left\"><div class=\"icon-box icon-box-header elementor-animation-\"><div class=\"icon style-color\"><i aria-hidden=\"true\" class=\"jki jki-phone1-light\"><\/i><\/div><\/div><div class=\"icon-box icon-box-body\">\n                <h5 class=\"title\">Contact Info<\/h5><p class=\"icon-box-description\">+97150 548 0159<\/p>\n            <\/div>\n            \n            <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-6da5ab5f jkit-equal-height-disable elementor-widget elementor-widget-jkit_icon_box\" data-id=\"6da5ab5f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"jkit_icon_box.default\">\n\t\t\t\t\t<div  class=\"jeg-elementor-kit jkit-icon-box icon-position-left elementor-animation- jeg_module__11_6a207a221712b\" ><div class=\"jkit-icon-box-wrapper hover-from-left\"><div class=\"icon-box icon-box-header elementor-animation-\"><div class=\"icon style-color\"><svg aria-hidden=\"true\" class=\"e-font-icon-svg e-far-envelope\" viewBox=\"0 0 512 512\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M464 64H48C21.49 64 0 85.49 0 112v288c0 26.51 21.49 48 48 48h416c26.51 0 48-21.49 48-48V112c0-26.51-21.49-48-48-48zm0 48v40.805c-22.422 18.259-58.168 46.651-134.587 106.49-16.841 13.247-50.201 45.072-73.413 44.701-23.208.375-56.579-31.459-73.413-44.701C106.18 199.465 70.425 171.067 48 152.805V112h416zM48 400V214.398c22.914 18.251 55.409 43.862 104.938 82.646 21.857 17.205 60.134 55.186 103.062 54.955 42.717.231 80.509-37.199 103.053-54.947 49.528-38.783 82.032-64.401 104.947-82.653V400H48z\"><\/path><\/svg><\/div><\/div><div class=\"icon-box icon-box-body\">\n                <h5 class=\"title\">Our Email<\/h5><p class=\"icon-box-description\">info@ahtaxconsultancy.com<\/p>\n            <\/div>\n            \n            <\/div><\/div>\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t<div class=\"elementor-column elementor-col-33 elementor-inner-column elementor-element elementor-element-7be08a18\" data-id=\"7be08a18\" data-element_type=\"column\" data-e-type=\"column\">\n\t\t\t<div class=\"elementor-widget-wrap elementor-element-populated\">\n\t\t\t\t\t\t<div class=\"elementor-element elementor-element-818f4f4 elementor-widget elementor-widget-google_maps\" data-id=\"818f4f4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"google_maps.default\">\n\t\t\t\t\t\t\t<div class=\"elementor-custom-embed\">\n\t\t\t<iframe loading=\"lazy\"\n\t\t\t\t\tsrc=\"https:\/\/maps.google.com\/maps?q=Abu%20Dhabi%20Mall%20-%20Al%20Zahiyah%20-%20Abu%20Dhabi%20UAE&#038;t=m&#038;z=10&#038;output=embed&#038;iwloc=near\"\n\t\t\t\t\ttitle=\"Abu Dhabi Mall - Al Zahiyah - Abu Dhabi UAE\"\n\t\t\t\t\taria-label=\"Abu Dhabi Mall - Al Zahiyah - Abu Dhabi UAE\"\n\t\t\t><\/iframe>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t\t<\/div>\n\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t<\/section>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Home How to Calculate Your Corporate Tax in the UAE: Free Calculator Every business registered for corporate tax in UAE 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