UAE Corporate Tax Computation Workbook
Small Business Relief, QFZP, interest and loss rules, 0% and 9%
Accounting Income to Corporate Tax Payable under Federal Decree-Law 47 of 2022, with relief tests, interest and loss rules and every article cited.
Choose the licence on the Gumroad page. Payment and VAT are handled by Gumroad, the merchant of record. Also sold on Flevy ($29, single user, same file). Also on Eloquens (ELQ-97542-1, same file).
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.
Checked, not asserted. This workbook was recalculated cell by cell through a formula engine and matched against an independent replica written separately: 7 checks, all passing, last run 2026-10-17. Each check compares the figure the workbook produces against one worked out separately by hand before the run, so a figure lost in packaging fails the check rather than reaching you. Read the verification report for the UAE Corporate Tax workbook, or how Bindler verifies.
What was checked: all 7, by name
Each line is one figure recalculated and matched against a value worked out by hand before the run. The figures themselves are in the workbook.
- A relief: Yes TI 0 tax 0 loss cf
- B TI tax loss cf eff
- C eligible No EBITDA disallowed TI tax int cf
- D SBR eligible No deminimis Yes QFZP Yes tax
- E deminimis No QFZP No tax
- F TI 0 loss cf
- G due
What is inside
1 Excel workbook (.xlsx), sheets: Inputs, Computation, Guide, Sources
Use it if
You prepare or review a UAE Corporate Tax return for an SME or a free zone company.
Not for
You need transfer pricing adjustments, Tax Group consolidation or the Domestic Minimum Top-up Tax.
Who you are buying from
Bindler is the trading name of Neil Sangwaiya, one person in Dubai. There is no company behind that name, no sales team and no reviews, and this page is not going to pretend otherwise. What there is instead is a record. Gumroad takes the payment and is the merchant of record, so your card details never reach Bindler. Where a figure could not be verified the cell is left blank rather than filled. When something was found wrong it was written down and dated in the change log with the old figure named. And there is a 30-day money back guarantee, no reason needed, handled by Gumroad.
What you actually download
One spreadsheet file. No macros and no VBA, because the .xlsx format cannot carry them. No locked cells and no hidden sheets. If your IT will not let you open a spreadsheet from outside, upload it to Google Sheets and it opens there. And yes, an AI built it: that is exactly why every figure is recalculated against a replica worked out by hand first, rather than trusted.
Sheet previews
How buying works
- Choose a licenceSingle user for one person, team for up to 10, consultancy to use with clients. The buttons above go to the Gumroad page.
- Pay on GumroadCard or PayPal; Gumroad is the merchant of record and handles VAT and the receipt.
- Download the fileThe .xlsx arrives on the receipt page and by email. It opens in Excel and Google Sheets; nothing to install.
- Use itYellow cells are inputs, blue cells are formulas, every figure names its source. Questions: reply to the receipt; every reply is read and answered, usually the same day.
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Try the free UAE Corporate Tax calculator first: the same computation for one period, in your browser.
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