UAE Corporate Tax Computation Workbook: Small Business Relief, QFZP, interest and loss rules, 0% and 9%

Description
UAE Corporate Tax returns are due nine months after the period end, and the first full-year returns for calendar-year companies fell in September 2025. This workbook takes a company from Accounting Income to Corporate Tax Payable in the order Article 20(2) of Federal Decree-Law No. 47 of 2022 sets out, with the article or decision cited on every line.

- Small Business Relief test: Resident Person, Revenue not above AED 3,000,000 in this and every earlier Tax Period, not a constituent of an MNE group, not a Qualifying Free Zone Person (Ministerial Decision No. 73 of 2023 and the FTA guide CTGSBR1). Reflects the August 2026 extension to Tax Periods ending on or before 31 December 2029 (Ministerial Decision No. 131). Election per period; losses and interest carry-forwards do not accrue while elected.
- Qualifying Free Zone Person route: the Article 18 conditions and the de minimis test (non-qualifying Revenue not above the lower of 5% of Revenue and AED 5,000,000), then 0% on Qualifying Income and 9% on the rest under Article 3(2).- Adjustments: exempt dividends from UAE residents (Article 22), Participation Exemption (Article 23), 50% entertainment add-back (Article 32), the Article 33 non-deductibles (fines, non-qualifying donations, distributions, Corporate Tax, recoverable VAT, foreign tax) and Article 28 expenditure not for the Business.- Interest: Net Interest Expenditure against 30% of EBITDA (Article 30), the AED 12,000,000 safe harbour (Ministerial Decision No. 126 of 2023), the bank, insurer and natural person exclusions, brought-forward amounts used within the cap and the 10-period carry-forward.
- Tax Losses: offset capped at 75% of Taxable Income before relief (Article 37), current-period losses added to the carry-forward.- Tax: 0% to AED 375,000 (Cabinet Decision No. 116 of 2022), 9% above, Foreign Tax Credit capped at the tax due (Article 47), effective rate, carry-forwards for next period, the return and payment due date (EDATE of the period end plus nine months, Articles 48 and 53) and the AED 10,000 late registration penalty (Cabinet Decision No. 10 of 2024).

Built from the FTA's published text of the Decree-Law and its Small Business Relief guide. Seven worked cases (relief elected, standard computation, interest-limited large company, QFZP passing and failing de minimis, current-period loss, due date) were checked with an independent calculation before listing. Live formulas, no macros, no locked cells. Excel and Google Sheets. Not tax advice; transfer pricing, Tax Groups, restructuring relief and the Domestic Minimum Top-up Tax are outside this workbook and the Guide says so.

Who it is for: SME owners and finance managers preparing or checking a return, accountants who want a computation the client can read, free zone companies testing the QFZP route.