Enter total business revenue before any expenses or deductions. This includes sales revenue, service fees, and any other business-related income earned during the tax period.

Include direct costs incurred in producing goods or services, such as raw materials, production labor, and direct overheads.

Include general business expenses such as salaries, rent, utilities, office supplies, and other necessary costs for running the business.

Enter the total depreciation expense for business assets, according to UAE Corporate Tax rules.

Enter business loan interest. Interest deductions may be limited under UAE Corporate Tax regulations (such as the EBITDA limitation for certain businesses).

Include deductible business expenses such as employee salaries, marketing, legal fees, consulting, travel, office expenses, insurance, and professional services.

Include expenses that are not deductible for tax purposes such as personal expenses, fines, penalties, entertainment expenses, illegal payments, and other disallowed expenses.

Include income exempt from UAE Corporate Tax, such as qualifying dividends, qualifying capital gains, eligible Free Zone income, or exempt foreign branch income where applicable.

Enter foreign tax already paid on foreign-source income. The credit cannot exceed the UAE Corporate Tax payable on that same income.