{"id":4657,"date":"2026-04-15T06:39:09","date_gmt":"2026-04-15T06:39:09","guid":{"rendered":"https:\/\/espertamanagement.com\/ae\/?page_id=4657"},"modified":"2026-04-15T06:42:12","modified_gmt":"2026-04-15T06:42:12","slug":"corporate-tax-calculator","status":"publish","type":"page","link":"https:\/\/espertamanagement.com\/ae\/corporate-tax-calculator\/","title":{"rendered":"Corporate tax calculator"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"4657\" class=\"elementor elementor-4657\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6706540 e-flex e-con-boxed e-con e-parent\" data-id=\"6706540\" 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-c66228c elementor-widget elementor-widget-html\" data-id=\"c66228c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<div class=\"uae-corporate-tax-widget\">\r\n    <style>\r\n        \/* Elementor-safe styles *\/\r\n        .uae-corporate-tax-widget * {\r\n            margin: 0;\r\n            padding: 0;\r\n            box-sizing: border-box;\r\n            font-family: 'Inter', -apple-system, BlinkMacSystemFont, 'Segoe UI', Roboto, Helvetica, Arial, sans-serif;\r\n        }\r\n        .uae-corporate-tax-widget {\r\n            max-width: 100%;\r\n            background: #ffffff;\r\n            border-radius: 24px;\r\n            box-shadow: 0 12px 30px rgba(0, 0, 0, 0.08);\r\n            overflow: hidden;\r\n            margin: 0 auto;\r\n        }\r\n        .ctax-header {\r\n            background: linear-gradient(135deg, #003da6 0%, #00235c 100%);\r\n            padding: 28px 32px;\r\n            color: white;\r\n        }\r\n        .ctax-header h3 {\r\n            font-size: 26px;\r\n            font-weight: 700;\r\n            margin: 0 0 8px 0;\r\n            letter-spacing: -0.3px;\r\n            color:#fff;\r\n        }\r\n        .ctax-header p {\r\n            color:#fff;\r\n            font-size: 14px;\r\n            opacity: 0.85;\r\n            margin: 0;\r\n        }\r\n        .form-grid {\r\n            padding: 28px 32px 20px;\r\n            display: grid;\r\n            grid-template-columns: repeat(auto-fit, minmax(260px, 1fr));\r\n            gap: 24px;\r\n            background: #ffffff;\r\n            border-bottom: 1px solid #eef2f8;\r\n        }\r\n        .input-group {\r\n            display: flex;\r\n            flex-direction: column;\r\n            gap: 8px;\r\n        }\r\n        .input-group label {\r\n            font-weight: 700;\r\n            font-size: 13px;\r\n            color: #1e2f3e;\r\n            text-transform: uppercase;\r\n            letter-spacing: 0.4px;\r\n        }\r\n        .input-group input, .input-group select {\r\n            padding: 12px 16px;\r\n            border: 1.5px solid #e2e8f0;\r\n            border-radius: 14px;\r\n            font-size: 15px;\r\n            font-weight: 500;\r\n            background: #fff;\r\n            transition: 0.2s;\r\n        }\r\n        .input-group input:focus, .input-group select:focus {\r\n            outline: none;\r\n            border-color: #003da6;\r\n            box-shadow: 0 0 0 3px rgba(0,61,166,0.1);\r\n        }\r\n        .hint-badge {\r\n            font-size: 12px;\r\n            color: #4a627a;\r\n            margin-top: 4px;\r\n        }\r\n        .btn-row {\r\n            padding: 8px 32px 28px;\r\n            display: flex;\r\n            gap: 16px;\r\n            flex-wrap: wrap;\r\n            background: #fff;\r\n        }\r\n        .btn-calc, .btn-reset {\r\n            padding: 12px 28px;\r\n            border-radius: 40px;\r\n            font-weight: 700;\r\n            font-size: 14px;\r\n            border: none;\r\n            cursor: pointer;\r\n            transition: all 0.2s;\r\n        }\r\n        .btn-calc {\r\n            background: #003da6;\r\n            color: white;\r\n            box-shadow: 0 2px 4px rgba(0,0,0,0.05);\r\n        }\r\n        .btn-calc:hover {\r\n            background: #002c7a;\r\n            transform: translateY(-1px);\r\n        }\r\n        .btn-reset {\r\n            background: #f1f5f9;\r\n            color: #1f2a44;\r\n            border: 1px solid #e2e8f0;\r\n        }\r\n        .btn-reset:hover {\r\n            background: #e4e9f0;\r\n        }\r\n        .results-area {\r\n            padding: 24px 32px 32px;\r\n            background: #fbfdff;\r\n        }\r\n        .result-cards {\r\n            display: grid;\r\n            grid-template-columns: repeat(auto-fit, minmax(280px, 1fr));\r\n            gap: 24px;\r\n            margin-bottom: 28px;\r\n        }\r\n        .card {\r\n            background: white;\r\n            border-radius: 20px;\r\n            border: 1px solid #eef2fa;\r\n            overflow: hidden;\r\n            box-shadow: 0 4px 12px rgba(0,0,0,0.02);\r\n        }\r\n        .card-header {\r\n            background: #f8fafc;\r\n            padding: 16px 20px;\r\n            font-weight: 800;\r\n            font-size: 15px;\r\n            color: #0a2540;\r\n            border-bottom: 1px solid #eef2f8;\r\n        }\r\n        .tax-detail-table {\r\n            width: 100%;\r\n        }\r\n        .tax-detail-table td {\r\n            padding: 14px 20px;\r\n            border-bottom: 1px solid #f0f4f9;\r\n        }\r\n        .tax-detail-table td:first-child {\r\n            font-weight: 600;\r\n            color: #2c3e50;\r\n        }\r\n        .tax-detail-table td:last-child {\r\n            text-align: right;\r\n            font-family: monospace;\r\n            font-weight: 800;\r\n            font-size: 18px;\r\n            color: #003da6;\r\n        }\r\n        .total-liability td {\r\n            background: #eef6ff;\r\n            font-weight: 800;\r\n        }\r\n        .total-liability td:last-child {\r\n            color: #0f5c2f;\r\n            font-size: 22px;\r\n        }\r\n        .zero-badge {\r\n            background: #e6f7e6;\r\n            color: #1e7b3c;\r\n            border-radius: 40px;\r\n            padding: 4px 12px;\r\n            font-size: 12px;\r\n            font-weight: 700;\r\n            display: inline-block;\r\n        }\r\n        .info-note {\r\n            background: #f0f6fe;\r\n            border-radius: 16px;\r\n            padding: 18px 22px;\r\n            font-size: 13px;\r\n            color: #1f4973;\r\n            border-left: 4px solid #003da6;\r\n            margin-top: 12px;\r\n        }\r\n        .info-note strong {\r\n            color: #003da6;\r\n        }\r\n        hr {\r\n            margin: 12px 0;\r\n            border: none;\r\n            border-top: 1px solid #e2edf7;\r\n        }\r\n        @media (max-width: 680px) {\r\n            .form-grid, .results-area, .btn-row, .ctax-header { padding-left: 20px; padding-right: 20px; }\r\n        }\r\n    <\/style>\r\n\r\n    <!-- main widget -->\r\n    <div class=\"uae-corporate-tax-widget\">\r\n        <div class=\"ctax-header\">\r\n            <h3>\ud83c\udde6\ud83c\uddea UAE Corporate Tax Calculator<\/h3>\r\n            <p>Estimate your CT liability for FY2024 \/ FY2025 | Small Business Relief & Freezone rules<\/p>\r\n        <\/div>\r\n\r\n        <div class=\"form-grid\">\r\n            <div class=\"input-group\">\r\n                <label>\ud83c\udfe2 Company Type *<\/label>\r\n                <select id=\"companyTypeSelect\">\r\n                    <option value=\"mainland\">Mainland<\/option>\r\n                    <option value=\"freezone_qi\">Freezone (Qualifying Income)<\/option>\r\n                    <option value=\"freezone_nqi\">Freezone (Non-Qualifying Income)<\/option>\r\n                    <option value=\"multinational\">Multinational Enterprises (MNEs)<\/option>\r\n                <\/select>\r\n                <div class=\"hint-badge\">Select entity type for tax treatment<\/div>\r\n            <\/div>\r\n            <div class=\"input-group\">\r\n                <label>\ud83d\udcca Expected Revenue \/ Turnover (AED) *<\/label>\r\n                <input type=\"number\" id=\"turnoverInput\" value=\"2500000\" step=\"1000\" placeholder=\"e.g. 2,500,000\">\r\n                <div class=\"hint-badge\">Annual revenue for the tax period<\/div>\r\n            <\/div>\r\n            <div class=\"input-group\">\r\n                <label>\ud83d\udcc8 Expected Profit \/ Taxable Income (AED)<\/label>\r\n                <input type=\"number\" id=\"profitInput\" value=\"800000\" step=\"1000\" placeholder=\"Net profit before tax\">\r\n                <div class=\"hint-badge\">Profit after deductions (subject to tax)<\/div>\r\n            <\/div>\r\n        <\/div>\r\n\r\n        <div class=\"btn-row\">\r\n            <button class=\"btn-calc\" id=\"calculateTaxBtn\">\u27f3 Calculate Corporate Tax<\/button>\r\n            <button class=\"btn-reset\" id=\"resetTaxBtn\">Reset Fields<\/button>\r\n        <\/div>\r\n\r\n        <div class=\"results-area\">\r\n            <div class=\"result-cards\">\r\n                <!-- Tax liability card -->\r\n                <div class=\"card\">\r\n                    <div class=\"card-header\">\ud83d\udcb0 Tax Liability Summary<\/div>\r\n                    <table class=\"tax-detail-table\">\r\n                        <tr>\r\n                            <td>Corporate Tax Payable (AED)<\/td>\r\n                            <td id=\"taxAmountDisplay\">0.00<\/td>\r\n                        <\/tr>\r\n                        <tr>\r\n                            <td>Effective Tax Rate (%)<\/td>\r\n                            <td id=\"taxRateDisplay\">0.00%<\/td>\r\n                        <\/tr>\r\n                        <tr class=\"total-liability\">\r\n                            <td>Total Due for FY<\/td>\r\n                            <td id=\"totalDueDisplay\">0.00 AED<\/td>\r\n                        <\/tr>\r\n                    <\/table>\r\n                <\/div>\r\n\r\n                <!-- Calculation breakdown card -->\r\n                <div class=\"card\">\r\n                    <div class=\"card-header\">\u2699\ufe0f Calculation Breakdown<\/div>\r\n                    <table class=\"tax-detail-table\">\r\n                        <tr>\r\n                            <td>Company Category<\/td>\r\n                            <td id=\"companyCategoryLabel\">Mainland<\/td>\r\n                        <\/tr>\r\n                        <tr>\r\n                            <td>Applicable Tax Rate<\/td>\r\n                            <td id=\"rateAppliedLabel\">9% (standard)<\/td>\r\n                        <\/tr>\r\n                        <tr>\r\n                            <td>Small Business Relief<\/td>\r\n                            <td id=\"sbrStatus\">Not applicable<\/td>\r\n                        <\/tr>\r\n                        <tr>\r\n                            <td>Taxable Profit Base (AED)<\/td>\r\n                            <td id=\"taxableBaseDisplay\">0<\/td>\r\n                        <\/tr>\r\n                    <\/table>\r\n                <\/div>\r\n            <\/div>\r\n\r\n            <!-- Corporate tax explanation & formula -->\r\n            <div class=\"info-note\" id=\"dynamicNote\">\r\n                <strong>\ud83d\udcd8 UAE Corporate Tax Rules (9% threshold)<\/strong><br>\r\n                \u2022 Standard corporate tax rate = 9% on taxable profits exceeding AED 375,000.<br>\r\n                \u2022 0% tax on profits up to AED 375,000.<br>\r\n                \u2022 <strong>Small Business Relief:<\/strong> If turnover \u2264 AED 3 million \u2192 simplified return & no tax payable (regardless of profit).<br>\r\n                \u2022 Freezone (Qualifying Income): 0% on qualifying income, 9% on non-qualifying income (profit-based).<br>\r\n                \u2022 Freezone (Non-Qualifying Income): 9% on total profits > 375k AED.<br>\r\n                \u2022 MNEs: standard 9% rule, no small business relief if global revenue > \u20ac750M? (UAE applies domestic top-up, but simplified: 9% on profit > 375k).<br>\r\n                <span id=\"customRuleNote\"><\/span>\r\n            <\/div>\r\n        <\/div>\r\n    <\/div>\r\n\r\n    <script>\r\n        (function() {\r\n            \/\/ DOM elements\r\n            const companyTypeSelect = document.getElementById('companyTypeSelect');\r\n            const turnoverInput = document.getElementById('turnoverInput');\r\n            const profitInput = document.getElementById('profitInput');\r\n            const calculateBtn = document.getElementById('calculateTaxBtn');\r\n            const resetBtn = document.getElementById('resetTaxBtn');\r\n\r\n            \/\/ display spans\r\n            const taxAmountDisplay = document.getElementById('taxAmountDisplay');\r\n            const taxRateDisplay = document.getElementById('taxRateDisplay');\r\n            const totalDueDisplay = document.getElementById('totalDueDisplay');\r\n            const companyCategoryLabel = document.getElementById('companyCategoryLabel');\r\n            const rateAppliedLabel = document.getElementById('rateAppliedLabel');\r\n            const sbrStatusSpan = document.getElementById('sbrStatus');\r\n            const taxableBaseDisplay = document.getElementById('taxableBaseDisplay');\r\n            const customRuleNote = document.getElementById('customRuleNote');\r\n\r\n            \/\/ helper: format currency AED\r\n            function formatAED(value) {\r\n                return new Intl.NumberFormat('en-AE', { minimumFractionDigits: 2, maximumFractionDigits: 2 }).format(value) + ' AED';\r\n            }\r\n\r\n            function formatNumber(value) {\r\n                return new Intl.NumberFormat('en-AE').format(Math.floor(value));\r\n            }\r\n\r\n            \/\/ core calculation logic\r\n            function calculateTax() {\r\n                \/\/ get raw values\r\n                let turnover = parseFloat(turnoverInput.value);\r\n                let profit = parseFloat(profitInput.value);\r\n                let companyType = companyTypeSelect.value;\r\n\r\n                if (isNaN(turnover)) turnover = 0;\r\n                if (isNaN(profit)) profit = 0;\r\n\r\n                \/\/ ensure non-negative\r\n                turnover = Math.max(0, turnover);\r\n                profit = Math.max(0, profit);\r\n\r\n                \/\/ default flags\r\n                let isSmallBusinessRelief = false;\r\n                let taxPayable = 0;\r\n                let effectiveRate = 0;\r\n                let taxableProfitBase = profit;\r\n                let rateExplanation = \"9% (standard)\";\r\n                let categoryText = \"\";\r\n                let sbrMessage = \"Not applicable\";\r\n                let specialNote = \"\";\r\n\r\n                \/\/ determine company category text & small business relief eligibility (turnover <= 3M)\r\n                const TURNOVER_SBR_LIMIT = 3000000; \/\/ 3 million AED\r\n                const PROFIT_THRESHOLD = 375000;\r\n\r\n                \/\/ check small business relief (available for all types except maybe MNEs? but law: SBR for residents with revenue <= 3M)\r\n                \/\/ According to UAE CT: Small Business Relief applicable to taxable persons with revenue <= AED 3M, no tax payable, simplified filing.\r\n                \/\/ MNEs could also qualify if revenue below threshold, but usually large groups exceed. We'll implement consistently.\r\n                let turnoverLessThan3M = (turnover <= TURNOVER_SBR_LIMIT);\r\n                \r\n                \/\/ Company type specific logic\r\n                if (companyType === \"mainland\") {\r\n                    categoryText = \"Mainland Company\";\r\n                    if (turnoverLessThan3M) {\r\n                        isSmallBusinessRelief = true;\r\n                        sbrMessage = \"\u2705 Active (Turnover \u2264 3M AED) \u2192 0% corporate tax\";\r\n                        taxPayable = 0;\r\n                        taxableProfitBase = profit;\r\n                        rateExplanation = \"0% (Small Business Relief)\";\r\n                    } else {\r\n                        \/\/ standard 9% on profit exceeding 375k\r\n                        if (profit <= PROFIT_THRESHOLD) {\r\n                            taxPayable = 0;\r\n                            rateExplanation = \"9% (profit \u2264 375k exempt)\";\r\n                        } else {\r\n                            let taxableExcess = profit - PROFIT_THRESHOLD;\r\n                            taxPayable = taxableExcess * 0.09;\r\n                            rateExplanation = \"9% on profit > AED 375,000\";\r\n                        }\r\n                        sbrMessage = \"\u274c Not applicable (Revenue > AED 3M)\";\r\n                    }\r\n                } \r\n                else if (companyType === \"freezone_qi\") {\r\n                    categoryText = \"Freezone (Qualifying Income)\";\r\n                    \/\/ Qualifying income: 0% tax on qualifying profits, but for non-qualifying income: 9%.\r\n                    \/\/ For simplicity & demo: We assume the ENTIRE profit is qualifying if user selects \"Qualifying Income\".\r\n                    \/\/ But UAE rules: Freezone person with qualifying income pays 0% on that portion, but if any non-qualifying income exists, that part is taxed at 9%.\r\n                    \/\/ To provide realistic tool, we check turnover SBR first? Actually Freezone also can claim SBR if revenue <= 3M regardless.\r\n                    if (turnoverLessThan3M) {\r\n                        isSmallBusinessRelief = true;\r\n                        sbrMessage = \"\u2705 Small Business Relief (Turnover \u2264 3M) \u2192 0% corporate tax\";\r\n                        taxPayable = 0;\r\n                        rateExplanation = \"0% (SBR + Qualifying Freezone)\";\r\n                    } else {\r\n                        \/\/ For Freezone with Qualifying Income, 0% on all qualifying income, so tax = 0 (standard treatment for qualifying freezone)\r\n                        \/\/ However if they have any non-qualifying income, the client would choose \"Non-Qualifying Income\" option. So for QI we assume 0% full.\r\n                        taxPayable = 0;\r\n                        rateExplanation = \"0% (Qualifying Income - Freezone)\";\r\n                        sbrMessage = \"Not applicable (0% tax on qualifying activities)\";\r\n                        \/\/ special note\r\n                        specialNote = \"\u2139\ufe0f Freezone (Qualifying Income): 0% corporate tax on qualifying profits. Non-qualifying income (if any) would be taxed separately.\";\r\n                    }\r\n                }\r\n                else if (companyType === \"freezone_nqi\") {\r\n                    categoryText = \"Freezone (Non-Qualifying Income)\";\r\n                    if (turnoverLessThan3M) {\r\n                        isSmallBusinessRelief = true;\r\n                        sbrMessage = \"\u2705 SBR active (Revenue \u2264 3M) \u2192 0% tax liability\";\r\n                        taxPayable = 0;\r\n                        rateExplanation = \"0% (Small Business Relief)\";\r\n                    } else {\r\n                        \/\/ Non-qualifying freezone: standard rules apply (9% on profit > 375k)\r\n                        if (profit <= PROFIT_THRESHOLD) {\r\n                            taxPayable = 0;\r\n                            rateExplanation = \"9% (profit \u2264 375k exempt)\";\r\n                        } else {\r\n                            let taxableExcess = profit - PROFIT_THRESHOLD;\r\n                            taxPayable = taxableExcess * 0.09;\r\n                            rateExplanation = \"9% on profit > AED 375,000\";\r\n                        }\r\n                        sbrMessage = \"\u274c Standard corporate tax regime (9% above 375k AED)\";\r\n                    }\r\n                }\r\n                else if (companyType === \"multinational\") {\r\n                    categoryText = \"Multinational Enterprise (MNE)\";\r\n                    \/\/ MNEs: standard 9% on profits > 375k. Small Business Relief may not apply if consolidated global revenue > \u20ac750M, but for UAE standalone we apply standard rule.\r\n                    \/\/ For UAE Pillar Two, but for simplicity in this calculator: if turnover > 3M => standard 9%; however if turnover <= 3M but MNE might still not qualify for SBR? some restrictions, but we'll present rule: standard 9% unless turnover <=3M.\r\n                    if (turnoverLessThan3M) {\r\n                        \/\/ SBR may be available for MNE with low local revenue? UAE SBR applies to all taxable persons with revenue \u2264 3M.\r\n                        isSmallBusinessRelief = true;\r\n                        sbrMessage = \"\u2705 Small Business Relief (Turnover \u2264 AED 3M) \u2192 0% tax due\";\r\n                        taxPayable = 0;\r\n                        rateExplanation = \"0% (SBR applicable)\";\r\n                    } else {\r\n                        if (profit <= PROFIT_THRESHOLD) {\r\n                            taxPayable = 0;\r\n                            rateExplanation = \"9% (profit \u2264 375k threshold)\";\r\n                        } else {\r\n                            let taxableExcess = profit - PROFIT_THRESHOLD;\r\n                            taxPayable = taxableExcess * 0.09;\r\n                            rateExplanation = \"9% on profits exceeding AED 375,000\";\r\n                        }\r\n                        sbrMessage = \"Standard CT regime (9% above 375k AED)\";\r\n                        specialNote = \"\ud83c\udf0d MNEs may be subject to Domestic Top-Up Tax under Pillar Two, but base CT is calculated at 9% on profits > AED 375,000.\";\r\n                    }\r\n                }\r\n\r\n                \/\/ Edge case: if taxPayable computed, round to 2 decimals\r\n                taxPayable = Math.round(taxPayable * 100) \/ 100;\r\n                \/\/ compute effective rate on total profit (if profit >0)\r\n                let effectiveRateValue = 0;\r\n                if (profit > 0) {\r\n                    effectiveRateValue = (taxPayable \/ profit) * 100;\r\n                    effectiveRateValue = Math.round(effectiveRateValue * 100) \/ 100;\r\n                } else {\r\n                    effectiveRateValue = 0;\r\n                }\r\n\r\n                \/\/ Determine taxable base for display\r\n                let baseForDisplay = profit;\r\n                if (!isSmallBusinessRelief && (companyType !== \"freezone_qi\" || !turnoverLessThan3M) && companyType !== \"freezone_qi\") {\r\n                    if (profit > PROFIT_THRESHOLD && !isSmallBusinessRelief && companyType !== \"freezone_qi\") {\r\n                        baseForDisplay = profit - PROFIT_THRESHOLD;\r\n                        if (baseForDisplay < 0) baseForDisplay = 0;\r\n                    } else if (isSmallBusinessRelief) {\r\n                        baseForDisplay = profit; \/\/ but tax = 0\r\n                    } else {\r\n                        baseForDisplay = profit;\r\n                    }\r\n                } else if (companyType === \"freezone_qi\" && !turnoverLessThan3M) {\r\n                    baseForDisplay = profit; \/\/ 0% tax\r\n                }\r\n\r\n                if (isSmallBusinessRelief) {\r\n                    taxableProfitBase = profit;\r\n                } else if (companyType === \"freezone_qi\" && !turnoverLessThan3M) {\r\n                    taxableProfitBase = profit;\r\n                } else {\r\n                    if (profit > PROFIT_THRESHOLD && !isSmallBusinessRelief) taxableProfitBase = profit - PROFIT_THRESHOLD;\r\n                    else taxableProfitBase = 0;\r\n                }\r\n\r\n                \/\/ Update DOM\r\n                taxAmountDisplay.innerText = formatAED(taxPayable);\r\n                taxRateDisplay.innerText = effectiveRateValue.toFixed(2) + '%';\r\n                totalDueDisplay.innerText = formatAED(taxPayable);\r\n                companyCategoryLabel.innerText = categoryText;\r\n                rateAppliedLabel.innerText = rateExplanation;\r\n                sbrStatusSpan.innerHTML = sbrMessage;\r\n                taxableBaseDisplay.innerText = formatNumber(taxableProfitBase) + ' AED';\r\n\r\n                \/\/ additional rule note for Freezone QI clarity\r\n                if (companyType === \"freezone_qi\" && !turnoverLessThan3M && taxPayable === 0) {\r\n                    customRuleNote.innerHTML = \"\u2728 <strong>Freezone Qualifying Income:<\/strong> 0% tax applies, no profit threshold. Ensure all income is qualifying.\";\r\n                } else if (companyType === \"freezone_nqi\" && !turnoverLessThan3M && profit > PROFIT_THRESHOLD) {\r\n                    customRuleNote.innerHTML = \"\u26a0\ufe0f Non-Qualifying Freezone profits above AED 375,000 are taxed at 9%.\";\r\n                } else if (companyType === \"multinational\" && turnoverLessThan3M && taxPayable === 0) {\r\n                    customRuleNote.innerHTML = \"\ud83d\udccc MNE with turnover \u2264 AED 3M benefits from Small Business Relief \u2013 0% tax due.\";\r\n                } else if (turnoverLessThan3M && taxPayable === 0 && !isSmallBusinessRelief === false) {\r\n                    customRuleNote.innerHTML = \"\u2705 Small Business Relief applies: Turnover \u2264 AED 3,000,000 \u2192 No corporate tax payable, simplified filing.\";\r\n                } else {\r\n                    if (profit <= PROFIT_THRESHOLD && !turnoverLessThan3M) customRuleNote.innerHTML = \"\ud83d\udcc9 Taxable profit below AED 375,000 \u2192 0% corporate tax liability.\";\r\n                    else customRuleNote.innerHTML = \"\ud83c\udfdb\ufe0f Standard regime: 9% on profit exceeding AED 375,000 (first 375k exempt).\";\r\n                }\r\n                \/\/ extra formatting for zero SBR\r\n                if (isSmallBusinessRelief) {\r\n                    const noteDiv = document.getElementById('dynamicNote');\r\n                    \/\/ keep but add highlight\r\n                }\r\n            }\r\n\r\n            function resetForm() {\r\n                companyTypeSelect.value = \"mainland\";\r\n                turnoverInput.value = \"2500000\";\r\n                profitInput.value = \"800000\";\r\n                calculateTax();\r\n            }\r\n\r\n            \/\/ attach events\r\n            calculateBtn.addEventListener('click', calculateTax);\r\n            resetBtn.addEventListener('click', resetForm);\r\n            companyTypeSelect.addEventListener('change', calculateTax);\r\n            turnoverInput.addEventListener('input', calculateTax);\r\n            profitInput.addEventListener('input', calculateTax);\r\n\r\n            \/\/ initial calculation\r\n            calculateTax();\r\n        })();\r\n    <\/script>\r\n<\/div>\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","protected":false},"excerpt":{"rendered":"<p>\ud83c\udde6\ud83c\uddea UAE Corporate Tax Calculator Estimate your CT liability for FY2024 \/ FY2025 | Small Business Relief &#038; Freezone rules \ud83c\udfe2 Company Type * MainlandFreezone (Qualifying Income)Freezone (Non-Qualifying Income)Multinational Enterprises (MNEs) Select entity type for tax treatment \ud83d\udcca Expected Revenue \/ Turnover (AED) * Annual revenue for the tax period \ud83d\udcc8 Expected Profit \/ Taxable [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"elementor_header_footer","meta":{"footnotes":""},"class_list":["post-4657","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/espertamanagement.com\/ae\/wp-json\/wp\/v2\/pages\/4657","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/espertamanagement.com\/ae\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/espertamanagement.com\/ae\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/espertamanagement.com\/ae\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/espertamanagement.com\/ae\/wp-json\/wp\/v2\/comments?post=4657"}],"version-history":[{"count":7,"href":"https:\/\/espertamanagement.com\/ae\/wp-json\/wp\/v2\/pages\/4657\/revisions"}],"predecessor-version":[{"id":4664,"href":"https:\/\/espertamanagement.com\/ae\/wp-json\/wp\/v2\/pages\/4657\/revisions\/4664"}],"wp:attachment":[{"href":"https:\/\/espertamanagement.com\/ae\/wp-json\/wp\/v2\/media?parent=4657"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}