Corporate tax
A corporate tax computation built from your books
Ledgr starts from the accounting profit in your ledger, applies the adjustments, losses and reliefs, and shows the tax at 0% and 9% — with the accounts behind every line.
| Accounting profit | 1,240,000.00 |
|---|---|
| + Entertainment, 50% not deductible | 18,000.00 |
| − Dividends from UAE companies (exempt) | (40,000.00) |
| Taxable income | 1,218,000.00 |
| 0% on the first AED 375,000 | 0.00 |
| 9% on AED 843,000 | 75,870.00 |
| Corporate tax | AED 75,870.00 |
Small Business Relief not available: revenue AED 4.2m is above AED 3m.
What you can do
Computation by tax period
Accounting profit from the books, then additions and deductions, line by line.
Small Business Relief test
Checks revenue against the AED 3 million limit and the periods the relief covers, and explains the result.
Qualifying free zone persons
Split income into qualifying and non-qualifying, and see the effect of the QFZP claim.
Tax losses
Losses carried forward and the share that can be used in the period.
Adjustments with reasons
Add an adjustment, choose its category, link it to an account and leave a note.
Estimate during the year
A running estimate that also feeds the compliance calendar; finalise when the period is closed.
How it works
Set up the profile
Financial year, free zone status and elections in Company & taxes.
Review the computation
Check the profit, add adjustments and see the reasons for each relief.
Finalise
Lock the computation for the period and carry the figures to EmaraTax.
Corporate tax bands
For a UAE resident business that is not a qualifying free zone person.
| Taxable income | Rate |
|---|---|
| Up to AED 375,000 | 0% |
| Above AED 375,000 | 9% |
Coming next
- Soon
QFZP monitor
Watching the de minimis threshold through the year, not only at year end.
- Soon
Transfer pricing schedule
Related-party transactions gathered for the disclosure form.
Frequently asked questions
Does Ledgr replace a tax adviser?
No. It does the arithmetic and keeps the evidence; judgement calls — which adjustments apply, whether to elect a relief — remain yours or your adviser's.
Where does the revenue figure come from?
From your books for the period. You can override it with a note if, for example, part of the revenue is outside the ledger.
Try Ledgr with your own company
Ledgr is in its testing period: create a company in a few seconds, no payment and no card needed.