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UAE Free Zone Qualifying Income Tax Calculator

What this calculator does

For a Qualifying Free Zone Person, Qualifying Income is taxed at 0% and non-qualifying income is taxed at the full 9% — but unlike the standard Corporate Tax regime, that 9% applies from the first dirham, with no AED 375,000 zero-rate band. This tool assumes you already qualify as a QFZP (use our QFZP Checker first if you're not sure) and calculates your actual tax due, including checking your non-qualifying income against the de minimis limit — the lower of AED 5,000,000 or 5% of total revenue — which, if breached, strips QFZP status entirely and reverts ALL your income to the standard regime.

Disclaimer

This calculator assumes you already meet all Qualifying Free Zone Person conditions (substance, audited financials, transfer pricing compliance, no election into the standard regime) — it does not check those for you. Use our separate QFZP Checker first. PrimeLedger Consultancy FZCO does not accept responsibility for the accuracy of the figures produced by this tool. Please cross-check your result with a qualified expert, such as PrimeLedger, and refer to official Federal Tax Authority guidance before making any tax position decisions.

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Your Estimated Corporate Tax

Enter your qualifying and non-qualifying income to see your estimated tax.

Last Updated: 14 August 2026

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