Accounting Profit → Taxable Income
Starts from your accounting profit and applies the Article 33 adjustments the law requires — turning profit into a correct taxable income figure.
UAE Corporate Tax
UAE Corporate Tax Provision, Calculated From Your Accounts
AITS turns your accounting profit into an Article 33-adjusted Corporate Tax provision — automatically, per legal entity, with the 9% rate applied above the AED 375,000 zero-rate band. No spreadsheets, no guesswork, and no number the software can't stand behind.
The Real Problem
Corporate Tax Isn't Just a Percentage of Profit
UAE Corporate Tax is 9% above AED 375,000 — but only on taxable income, and taxable income is not your accounting profit. You have to adjust the profit under the Corporate Tax Law first: adding back what isn't deductible, applying partial deductions, checking reliefs. Get the adjustments wrong and the number is wrong. That's where most spreadsheets quietly fail.
Built In
How AITS Calculates Your Corporate Tax
The Corporate Tax provision is computed directly from your ledger — the same books you already keep for accounting and VAT. Here's what runs under the hood.
Real UAE Add-Back Rules
Applies the actual rules: fines and penalties non-deductible, client entertainment 50% deductible, and the other adjustments that change your final number.
9% Above AED 375,000
Applies the correct rate structure — 0% up to AED 375,000, 9% above it — so the provision reflects the real threshold, not a flat estimate.
Small Business Relief Check
Automatically checks eligibility for Small Business Relief where revenue is at or below AED 3 million — so eligible businesses aren't over-provisioned.
Per Legal Entity
A business with several companies gets a separate, correct provision for each entity — never one lumped figure that hides the real position.
Bilingual Computation Schedule
Produces a clear Corporate Tax computation schedule as a bilingual English & Arabic PDF — ready to review, share, and keep on file.
Why It's Different
It Won't Hand You a Number It Can't Stand Behind
Most tools will always show a figure — even when the underlying data is incomplete. AITS is built the opposite way. If your accounts can't support a reliable Corporate Tax calculation — unclassified accounts, ledger anomalies — it tells you exactly what's missing instead of producing a confident wrong number. For a tax figure you may have to defend, that honesty is the point.
One Platform
Corporate Tax, Where Your Accounts Already Live
Because Corporate Tax runs on the same books as your accounting, VAT and e-invoicing, there's nothing to re-enter and nothing to reconcile between systems. It's one part of a UAE-native ERP — not a separate tool bolted on.
Same Ledger as VAT
Your accounting and VAT data feed the Corporate Tax provision directly — no duplicate entry, no export-import cycle.
UAE-Native, Not Adapted
Built around UAE tax law from the start — the same design as our VAT, FTA e-invoicing and WPS payroll.
No Partner Required
Included in the platform under one flat fee — no separate tax module licence, no mandatory consultant.
On the Roadmap
What's Coming Next
The provision calculation is live today. We're building outward from it — here's what's on the roadmap.
Deadline & Registration Tracking
Registration status and filing deadlines tracked inside the platform, so nothing slips.
Exempt-Income Modelling
Handling for exempt income categories as part of the taxable-income computation.
Return-Ready Schedule
A filing-prep schedule structured to support your Corporate Tax return submission.
Note: AITS calculates your Corporate Tax provision and produces the schedule. Filing is completed through the FTA's EmaraTax portal.
FAQ
UAE Corporate Tax: Common Questions
What is the UAE Corporate Tax rate?
9% on taxable income above AED 375,000; 0% up to AED 375,000. Crucially, the rate applies to taxable income — your accounting profit adjusted under the law — not to profit directly.
How is Corporate Tax calculated from my accounts?
Start from accounting profit, apply the Article 33 adjustments (fines non-deductible, entertainment 50% deductible, and others) to get taxable income, then apply 9% above AED 375,000. AITS does this automatically from your ledger.
What is Small Business Relief?
Eligible businesses with revenue at or below AED 3 million may be treated as having no taxable income for the period, subject to conditions. AITS checks eligibility as part of the provision.
Does AITS file my Corporate Tax return?
No. AITS calculates your provision and produces a bilingual computation schedule. Filing is done through the FTA's EmaraTax portal — AITS gives you the figures and schedule to support it.
Can it handle multiple companies?
Yes. Each legal entity gets its own separate, Article 33-adjusted provision — not one combined figure across companies.
Do I need a separate tax product?
No. Corporate Tax provision is part of the AITS platform, running on the same accounts as your VAT and accounting — included under one flat fee.
Next Step
See Your Corporate Tax Provision, Calculated
Book a demo and we'll show you how AITS turns your accounts into an Article 33-adjusted Corporate Tax provision — per entity, in English and Arabic.