GCC Corporate Tax Calculator
Estimate corporate income tax on annual taxable profit, including the UAE small-profit threshold and the 15% minimum top-up tax for large groups.
GCC Corporate Tax Calculator
Headline corporate income tax on annual taxable profit.
Taxable profit after adjustments — not accounting profit.
Only the non-GCC-owned share of profit falls within the charge in this state.
Method. Profit within charge is the ownership-attributed share where a state taxes only foreign ownership. The nil band is deducted first, the headline rate applied to the balance, and any minimum top-up tax added on top.
Where a group is in scope, the effective rate in the jurisdiction is topped up to 15%. Scope, safe harbours and commencement dates differ by state.
An indication for planning, not a filing position. Taxable profit rarely equals accounting profit, and free-zone and group treatment can change the answer entirely. Take advice before you file.
| Country | Headline position | Minimum top-up tax | Notes |
|---|---|---|---|
| United Arab Emirates | 9% above AED 375,000 | Yes — 15% | Federal corporate tax applies at 0% on the first AED 375,000 of taxable income and 9% above it. Qualifying free-zone persons may retain a 0% rate on qualifying income. |
| Saudi Arabia | 20% on the foreign-owned share | Not applicable | Corporate income tax applies to the non-Saudi/non-GCC ownership share. The Saudi and GCC-owned share falls under Zakat at 2.5% of the Zakat base instead. |
| Qatar | 10% on the foreign-owned share | Yes — 15% | A 10% standard rate applies to the foreign-owned share of profit. Wholly Qatari and GCC-owned entities are generally outside the charge. |
| Kuwait | 15% on the foreign-owned share | Yes — 15% | Corporate income tax applies at 15% to the foreign-owned share of profit carried on in Kuwait. |
| Bahrain | No general corporate tax | Yes — 15% | Bahrain levies no general corporate income tax. Oil, gas and hydrocarbon extraction is taxed separately, and large multinational groups fall within the domestic minimum top-up tax. |
| Oman | 15% standard | Yes — 15% | A 15% standard rate applies to companies generally, with a reduced rate available to qualifying small enterprises meeting turnover, capital and headcount conditions. |
Three states tax profit, three tax ownership
The Gulf does not have one corporate tax system, it has six. The UAE and Oman charge companies generally. Saudi Arabia, Qatar and Kuwait charge only the foreign-owned share of profit, leaving the local and GCC-owned share to Zakat or outside the charge entirely. Bahrain levies no general corporate income tax at all. That is why this calculator asks about ownership in some states and not in others — in half the bloc, who owns the company determines how much of its profit is taxable in the first place.
The UAE threshold
The UAE applies nought per cent to the first slice of taxable income and 9 per cent above it. The threshold is a genuine nil band rather than a cliff edge: a business earning slightly above it pays 9 per cent on the excess only, not on everything. Qualifying free-zone persons can retain a nought per cent rate on qualifying income, subject to conditions that are considerably narrower than the phrase "free zone" suggests.
The 15 per cent floor
Several Gulf states now apply a domestic minimum top-up tax to multinational groups above a consolidated revenue threshold, lifting the effective rate in the jurisdiction to 15 per cent. For a large group in a low-rate or no-rate state, this changes the answer entirely: the headline rate stops being the number that matters. For everyone else it changes nothing, which is why it is a toggle rather than an assumption.
Taxable profit is not accounting profit
Every figure this tool produces starts from a number you supply, and that number is the one most often wrong. Taxable profit is accounting profit after statutory adjustments — disallowed expenses, relief for losses brought forward, transfer-pricing adjustments on related-party dealings, and the treatment of exempt income. Get that wrong and the rate arithmetic on top of it is irrelevant.
Common questions
Is all UAE company profit taxed at 9 per cent?
No. The first AED 375,000 of taxable income is taxed at nought per cent and 9 per cent applies to the balance above it. A company with taxable income of AED 500,000 pays 9 per cent on AED 125,000, giving an effective rate well below the headline.
What is the domestic minimum top-up tax?
It is a floor applied to multinational groups whose consolidated revenue exceeds a set threshold, topping their effective rate in the jurisdiction up to 15 per cent. It was introduced across several Gulf states for financial years beginning in 2025. Scope, safe harbours and commencement differ by state, and it does not touch domestic businesses below the threshold.
Is Zakat the same as corporate tax in Saudi Arabia?
No, they run in parallel. The Saudi and GCC-owned share of a company is assessed to Zakat at 2.5 per cent of the Zakat base, which is a balance-sheet measure rather than profit. The non-GCC-owned share is assessed to corporate income tax at 20 per cent of profit. A mixed-ownership company can face both.
Taxable profit is not accounting profit. Free-zone relief, group relief and adjustments all change the result. NexaGulf publishes general information, not licensed financial, tax or legal advice.