Bindler Uae Corporate Tax API

openapi: 3.2.0
info:
  title: Bindler Uae Corporate Tax API
  version: 1.0.0
  description: 'Three regulation calculators as JSON endpoints: EU AI Act classification (Regulation (EU) 2024/1689), CBAM certificate cost 2026 to 2034 (Regulation (EU) 2023/956) and the UAE Corporate Tax computation (Federal Decree-Law No. 47 of 2022). Same code as the free browser tools at bindler.co, generated from them at every build. Free tier: 25 calls a day per IP, no account. Unlimited: $19 a month key from Gumroad. Facts only, the instrument cited in every response; not legal or tax advice. Docs: https://bindler.co/api/'
  contact:
    name: Bindler
    url: https://bindler.co/api/
    email: bindler540@gmail.com
servers:
- url: https://bindler.co/api/v1
security:
- ApiKey: []
- ApiKeyQuery: []
- {}
tags:
- name: Uae Corporate Tax
paths:
  /uae-corporate-tax:
    get:
      summary: UAE Corporate Tax computation for one Tax Period
      operationId: uaeCorporateTax
      parameters:
      - name: rev
        in: query
        description: Revenue for the Tax Period in AED, gross income and not profit (Article 21 and Ministerial Decision 73 of 2023 Article 2(4)); tested against the AED 3,000,000 Small Business Relief threshold.
        schema:
          type: number
      - name: acc
        in: query
        description: 'Accounting Income in AED: the net profit or loss before tax that starts the computation (Article 20(2)).'
        schema:
          type: number
      - name: ie
        in: query
        description: Interest expenditure for the period in AED (Article 29). Feeds Net Interest Expenditure and the EBITDA of the interest limitation (Article 30(1)).
        schema:
          type: number
      - name: ii
        in: query
        description: Interest income for the period in AED, netted against interest expenditure in Net Interest Expenditure and in EBITDA (Article 30(1) and 30(2)).
        schema:
          type: number
      - name: da
        in: query
        description: Depreciation and amortisation charged in the period in AED, added back in the EBITDA used for the interest limitation (Article 30(1)).
        schema:
          type: number
      - name: div
        in: query
        description: Dividends and profit distributions from UAE resident juridical persons in AED, exempt without conditions (Article 22(1)).
        schema:
          type: number
      - name: part
        in: query
        description: 'Participation Exemption income in AED: dividends and gains from a Participating Interest, exempt where the conditions of Article 23 are met. Deducted from Accounting Income and from the EBITDA used for the interest limitation (Article 30(1)).'
        schema:
          type: number
      - name: oex
        in: query
        description: Other exempt income in AED under Articles 22 and 24, such as income of a Foreign Permanent Establishment where that exemption applies (Article 24). Deducted from Accounting Income and from the EBITDA used for the interest limitation.
        schema:
          type: number
      - name: ent
        in: query
        description: Entertainment, amusement or recreation expenditure in AED; 50% is added back as non-deductible (Article 32(1)).
        schema:
          type: number
      - name: fines
        in: query
        description: Fines and penalties other than compensation for damages in AED, added back in full (Article 33(2)).
        schema:
          type: number
      - name: don
        in: query
        description: Donations, grants or gifts to entities that are not Qualifying Public Benefit Entities in AED, added back in full (Article 33(1)).
        schema:
          type: number
      - name: dvo
        in: query
        description: Dividends or other profit distributions to an owner that were charged to income in AED, added back in full as non-deductible (Article 33(4)).
        schema:
          type: number
      - name: ctx
        in: query
        description: Corporate Tax expense booked in the accounts in AED, added back in full because the tax itself is not a deductible expenditure (Article 33(6)).
        schema:
          type: number
      - name: vat
        in: query
        description: Recoverable input VAT charged to expense in AED, added back in full as non-deductible (Article 33(7)).
        schema:
          type: number
      - name: ftx
        in: query
        description: Foreign income tax charged to expense in AED, added back in full as non-deductible (Article 33(8)); relief for foreign tax comes through the Foreign Tax Credit line instead (Article 47).
        schema:
          type: number
      - name: nb
        in: query
        description: Expenditure not incurred for the purposes of the Business in AED, added back as non-deductible (Article 28(2)(a)).
        schema:
          type: number
      - name: exx
        in: query
        description: Expenditure incurred in deriving Exempt Income in AED, added back as non-deductible together with the expenditure not incurred for the purposes of the Business (Article 28(2)(b)).
        schema:
          type: number
      - name: loss
        in: query
        description: Tax Losses carried forward from earlier Tax Periods in AED. Relief is capped at 75% of Taxable Income before relief (Article 37(2)).
        schema:
          type: number
      - name: icf
        in: query
        description: Disallowed Net Interest Expenditure brought forward from earlier periods in AED, deductible within the same 30% of EBITDA cap for ten periods (Article 30(4)).
        schema:
          type: number
      - name: ftc
        in: query
        description: Foreign Tax Credit available for the period in AED (Article 47), deducted from the Corporate Tax before credit and capped at it, so it cannot create a refund or a carry-forward (Article 47(2) and 47(3)).
        schema:
          type: number
      - name: qi
        in: query
        description: 'Qualifying Income of a Qualifying Free Zone Person in AED (Cabinet Decision No. 100 of 2023). Used only where the QFZP tests pass: 0% on this figure and 9% on Taxable Income above it (Article 3(2)).'
        schema:
          type: number
      - name: nqr
        in: query
        description: 'Non-qualifying Revenue in AED, tested for the Free Zone de minimis rule: it must not exceed the lower of 5% of Revenue and AED 5,000,000, or Qualifying Free Zone Person status fails and the standard rates apply to everything (Ministerial Decision No. 265 of 2023).'
        schema:
          type: number
      - name: resident
        in: query
        description: Whether the taxpayer is a Resident Person (Article 11). Small Business Relief is available to Resident Persons only (Ministerial Decision 73 of 2023 Article 2). Default Yes.
        schema:
          type: string
          enum:
          - 'Yes'
          - 'No'
      - name: fz
        in: query
        description: Whether the taxpayer is a Free Zone Person (Article 18). Default No.
        schema:
          type: string
          enum:
          - 'Yes'
          - 'No'
      - name: qf
        in: query
        description: 'Whether every Qualifying Free Zone Person condition is met: substance, audited accounts, transfer pricing and no election out (Article 18(1)). With the de minimis test passed, the QFZP rates in Article 3(2) apply. Default No.'
        schema:
          type: string
          enum:
          - 'Yes'
          - 'No'
      - name: mne
        in: query
        description: Whether the company is a constituent of a multinational group with consolidated revenue above AED 3.15bn, which is excluded from Small Business Relief (Ministerial Decision 73 of 2023 Article 3(1)). Default No.
        schema:
          type: string
          enum:
          - 'Yes'
          - 'No'
      - name: prevOver
        in: query
        description: Whether Revenue exceeded AED 3,000,000 in any earlier Tax Period, after which Small Business Relief is lost for good (Ministerial Decision 73 of 2023 Article 2(3)). Default No.
        schema:
          type: string
          enum:
          - 'Yes'
          - 'No'
      - name: elect
        in: query
        description: Whether Small Business Relief is elected for this Tax Period, which makes Taxable Income nil and stops Tax Losses and disallowed interest accruing (Article 21; Ministerial Decision 73 of 2023 Articles 2 and 4). The election is per period. Default No.
        schema:
          type: string
          enum:
          - 'Yes'
          - 'No'
      - name: bank
        in: query
        description: Whether the taxpayer is a bank, an insurance provider or a natural person, for whom the interest limitation does not apply (Article 30(6)). Default No.
        schema:
          type: string
          enum:
          - 'Yes'
          - 'No'
      responses:
        '200':
          description: Taxable Income, Corporate Tax payable, the relief and QFZP tests, the carry-forwards, every computation step, basis and docs.
          content:
            application/json:
              schema:
                type: object
                description: The computation result. Every call returns all fourteen keys.
                properties:
                  input:
                    type: object
                    description: 'The normalised inputs used, echoed back: the seven Yes/No flags as Yes or No and the twenty-two amounts as numbers.'
                    properties: {}
                    additionalProperties: true
                  currency:
                    type: string
                    description: The currency of every amount, always AED.
                    enum:
                    - AED
                  eligible_small_business_relief:
                    type: boolean
                    description: 'Whether the Small Business Relief conditions are met: resident, Revenue at or below AED 3,000,000, no earlier period above it, not an MNE group member and not a QFZP.'
                  relief_applied:
                    type: boolean
                    description: Whether Small Business Relief was actually applied, that is eligible and elected, which sets Taxable Income to nil.
                  qfzp:
                    type: boolean
                    description: 'Whether the person is treated as a Qualifying Free Zone Person: Free Zone Person, all conditions met and the de minimis test passed.'
                  de_minimis_passed:
                    type: boolean
                    description: Whether non-qualifying Revenue is within the de minimis threshold, the lower of 5 percent of Revenue and AED 5,000,000.
                  taxable_income:
                    type: number
                    description: Taxable Income in AED after exempt income, non-deductible expenditure, the interest limitation and Tax Loss relief, floored at zero.
                  corporate_tax_payable:
                    type: number
                    description: Corporate Tax payable in AED after the 0 percent band, the 9 percent rate and the Foreign Tax Credit, floored at zero.
                  effective_rate_on_accounting_income:
                    type: number
                    description: Tax payable divided by Accounting Income, as a decimal fraction; zero when Accounting Income is not positive.
                  losses_carried_forward:
                    type: number
                    description: Tax Losses carried to later periods in AED, after the relief used this period and any loss of the period itself.
                  disallowed_interest_carried_forward:
                    type: number
                    description: Net Interest Expenditure carried forward in AED under Article 30(2), after this period's disallowance and any brought-forward amount used.
                  steps:
                    type: array
                    description: The computation in the order Article 20(2) sets, one entry per line, each with the article behind it.
                    items:
                      type: object
                      description: One line of the computation.
                      properties:
                        line:
                          type: string
                          description: The label of the computation line, such as Accounting Income or Corporate Tax Payable.
                        aed:
                          type: number
                          description: The amount for that line in AED, negative where the line is a deduction.
                        basis:
                          type: string
                          description: The article or Decision the line rests on, such as Article 30(1) or Cabinet Decision 116 of 2022.
                  basis:
                    type: string
                    description: The law and Decisions the computation rests on, with the note that it is not tax advice.
                  docs:
                    type: string
                    description: Link to the documentation section for this endpoint, https://bindler.co/api/#uae-corporate-tax
        '400':
          description: 'Bad request: the POST body was not valid JSON. Query parameter calls never reach this case.'
          content:
            application/json:
              schema:
                type: object
                description: Error body returned for an unusable request.
                properties:
                  error:
                    type: string
                    description: Always the text send JSON or query parameters.
                    enum:
                    - send JSON or query parameters
        '401':
          description: 'Missing or invalid key: a value shaped like a Gumroad licence key was sent in x-api-key or ?key= and Gumroad did not verify it (refunded, charged back or cancelled purchases count as invalid).'
          content:
            application/json:
              schema:
                type: object
                description: Error body returned when the presented licence key does not verify.
                properties:
                  error:
                    type: string
                    description: Always the text invalid key.
                    enum:
                    - invalid key
                  docs:
                    type: string
                    description: Link to the API documentation page, https://bindler.co/api/
        '429':
          description: 'Free tier exhausted: more than 25 active minutes of calls from this IP in the current UTC day, and no verified key was sent. Send a key to remove the limit.'
          headers:
            x-ratelimit-limit:
              description: The free tier ceiling, the string 25.
              schema:
                type: string
            x-ratelimit-remaining:
              description: Remaining free calls, the string 0 on this response.
              schema:
                type: string
          content:
            application/json:
              schema:
                type: object
                description: Error body returned when the free per-IP allowance is spent.
                properties:
                  error:
                    type: string
                    description: Explains the free tier ceiling and how to send a key.
                  docs:
                    type: string
                    description: Link to the API documentation page, https://bindler.co/api/
      tags:
      - Uae Corporate Tax
    post:
      summary: UAE Corporate Tax computation for one Tax Period, JSON body
      operationId: uaeCorporateTaxPost
      description: The same computation as GET, with the same fields sent in a JSON body. Omitted fields default to No, except resident which defaults to Yes, and to zero for amounts.
      requestBody:
        required: true
        content:
          application/json:
            schema:
              type: object
              properties:
                rev:
                  type: number
                  description: Revenue for the Tax Period in AED, gross income and not profit (Article 21 and Ministerial Decision 73 of 2023 Article 2(4)); tested against the AED 3,000,000 Small Business Relief threshold.
                acc:
                  type: number
                  description: 'Accounting Income in AED: the net profit or loss before tax that starts the computation (Article 20(2)).'
                ie:
                  type: number
                  description: Interest expenditure for the period in AED (Article 29). Feeds Net Interest Expenditure and the EBITDA of the interest limitation (Article 30(1)).
                ii:
                  type: number
                  description: Interest income for the period in AED, netted against interest expenditure in Net Interest Expenditure and in EBITDA (Article 30(1) and 30(2)).
                da:
                  type: number
                  description: Depreciation and amortisation charged in the period in AED, added back in the EBITDA used for the interest limitation (Article 30(1)).
                div:
                  type: number
                  description: Dividends and profit distributions from UAE resident juridical persons in AED, exempt without conditions (Article 22(1)).
                part:
                  type: number
                  description: 'Participation Exemption income in AED: dividends and gains from a Participating Interest, exempt where the conditions of Article 23 are met. Deducted from Accounting Income and from the EBITDA used for the interest limitation (Article 30(1)).'
                oex:
                  type: number
                  description: Other exempt income in AED under Articles 22 and 24, such as income of a Foreign Permanent Establishment where that exemption applies (Article 24). Deducted from Accounting Income and from the EBITDA used for the interest limitation.
                ent:
                  type: number
                  description: Entertainment, amusement or recreation expenditure in AED; 50% is added back as non-deductible (Article 32(1)).
                fines:
                  type: number
                  description: Fines and penalties other than compensation for damages in AED, added back in full (Article 33(2)).
                don:
                  type: number
                  description: Donations, grants or gifts to entities that are not Qualifying Public Benefit Entities in AED, added back in full (Article 33(1)).
                dvo:
                  type: number
                  description: Dividends or other profit distributions to an owner that were charged to income in AED, added back in full as non-deductible (Article 33(4)).
                ctx:
                  type: number
                  description: Corporate Tax expense booked in the accounts in AED, added back in full because the tax itself is not a deductible expenditure (Article 33(6)).
                vat:
                  type: number
                  description: Recoverable input VAT charged to expense in AED, added back in full as non-deductible (Article 33(7)).
                ftx:
                  type: number
                  description: Foreign income tax charged to expense in AED, added back in full as non-deductible (Article 33(8)); relief for foreign tax comes through the Foreign Tax Credit line instead (Article 47).
                nb:
                  type: number
                  description: Expenditure not incurred for the purposes of the Business in AED, added back as non-deductible (Article 28(2)(a)).
                exx:
                  type: number
                  description: Expenditure incurred in deriving Exempt Income in AED, added back as non-deductible together with the expenditure not incurred for the purposes of the Business (Article 28(2)(b)).
                loss:
                  type: number
                  description: Tax Losses carried forward from earlier Tax Periods in AED. Relief is capped at 75% of Taxable Income before relief (Article 37(2)).
                icf:
                  type: number
                  description: Disallowed Net Interest Expenditure brought forward from earlier periods in AED, deductible within the same 30% of EBITDA cap for ten periods (Article 30(4)).
                ftc:
                  type: number
                  description: Foreign Tax Credit available for the period in AED (Article 47), deducted from the Corporate Tax before credit and capped at it, so it cannot create a refund or a carry-forward (Article 47(2) and 47(3)).
                qi:
                  type: number
                  description: 'Qualifying Income of a Qualifying Free Zone Person in AED (Cabinet Decision No. 100 of 2023). Used only where the QFZP tests pass: 0% on this figure and 9% on Taxable Income above it (Article 3(2)).'
                nqr:
                  type: number
                  description: 'Non-qualifying Revenue in AED, tested for the Free Zone de minimis rule: it must not exceed the lower of 5% of Revenue and AED 5,000,000, or Qualifying Free Zone Person status fails and the standard rates apply to everything (Ministerial Decision No. 265 of 2023).'
                resident:
                  type: string
                  enum:
                  - 'Yes'
                  - 'No'
                  description: Whether the taxpayer is a Resident Person (Article 11). Small Business Relief is available to Resident Persons only (Ministerial Decision 73 of 2023 Article 2). Default Yes.
                fz:
                  type: string
                  enum:
                  - 'Yes'
                  - 'No'
                  description: Whether the taxpayer is a Free Zone Person (Article 18). Default No.
                qf:
                  type: string
                  enum:
                  - 'Yes'
                  - 'No'
                  description: 'Whether every Qualifying Free Zone Person condition is met: substance, audited accounts, transfer pricing and no election out (Article 18(1)). With the de minimis test passed, the QFZP rates in Article 3(2) apply. Default No.'
                mne:
                  type: string
                  enum:
                  - 'Yes'
                  - 'No'
                  description: Whether the company is a constituent of a multinational group with consolidated revenue above AED 3.15bn, which is excluded from Small Business Relief (Ministerial Decision 73 of 2023 Article 3(1)). Default No.
                prevOver:
                  type: string
                  enum:
                  - 'Yes'
                  - 'No'
                  description: Whether Revenue exceeded AED 3,000,000 in any earlier Tax Period, after which Small Business Relief is lost for good (Ministerial Decision 73 of 2023 Article 2(3)). Default No.
                elect:
                  type: string
                  enum:
                  - 'Yes'
                  - 'No'
                  description: Whether Small Business Relief is elected for this Tax Period, which makes Taxable Income nil and stops Tax Losses and disallowed interest accruing (Article 21; Ministerial Decision 73 of 2023 Articles 2 and 4). The election is per period. Default No.
                bank:
                  type: string
                  enum:
                  - 'Yes'
                  - 'No'
                  description: Whether the taxpayer is a bank, an insurance provider or a natural person, for whom the interest limitation does not apply (Article 30(6)). Default No.
            example:
              rev: 2400000
              acc: 520000
              ie: 150000
              ii: 10000
              da: 60000
              div: 30000
              ent: 40000
              fines: 8000
              don: 5000
              nb: 6000
              loss: 120000
              elect: 'No'
      responses:
        '200':
          description: Taxable Income, Corporate Tax payable, the relief and QFZP tests, the carry-forwards, every computation step, basis and docs.
          content:
            application/json:
              schema:
                type: object
                description: The computation result. Every call returns all fourteen keys.
                properties:
                  input:
                    type: object
                    description: 'The normalised inputs used, echoed back: the seven Yes/No flags as Yes or No and the twenty-two amounts as numbers.'
                    properties: {}
                    additionalProperties: true
                  currency:
                    type: string
                    description: The currency of every amount, always AED.
                    enum:
                    - AED
                  eligible_small_business_relief:
                    type: boolean
                    description: 'Whether the Small Business Relief conditions are met: resident, Revenue at or below AED 3,000,000, no earlier period above it, not an MNE group member and not a QFZP.'
                  relief_applied:
                    type: boolean
                    description: Whether Small Business Relief was actually applied, that is eligible and elected, which sets Taxable Income to nil.
                  qfzp:
                    type: boolean
                    description: 'Whether the person is treated as a Qualifying Free Zone Person: Free Zone Person, all conditions met and the de minimis test passed.'
                  de_minimis_passed:
                    type: boolean
                    description: Whether non-qualifying Revenue is within the de minimis threshold, the lower of 5 percent of Revenue and AED 5,000,000.
                  taxable_income:
                    type: number
                    description: Taxable Income in AED after exempt income, non-deductible expenditure, the interest limitation and Tax Loss relief, floored at zero.
                  corporate_tax_payable:
                    type: number
                    description: Corporate Tax payable in AED after the 0 percent band, the 9 percent rate and the Foreign Tax Credit, floored at zero.
                  effective_rate_on_accounting_income:
                    type: number
                    description: Tax payable divided by Accounting Income, as a decimal fraction; zero when Accounting Income is not positive.
                  losses_carried_forward:
                    type: number
                    description: Tax Losses carried to later periods in AED, after the relief used this period and any loss of the period itself.
                  disallowed_interest_carried_forward:
                    type: number
                    description: Net Interest Expenditure carried forward in AED under Article 30(2), after this period's disallowance and any brought-forward amount used.
                  steps:
                    type: array
                    description: The computation in the order Article 20(2) sets, one entry per line, each with the article behind it.
                    items:
                      type: object
                      description: One line of the computation.
                      properties:
                        line:
                          type: string
                          description: The label of the computation line, such as Accounting Income or Corporate Tax Payable.
                        aed:
                          type: number
                          description: The amount for that line in AED, negative where the line is a deduction.
                        basis:
                          type: string
                          description: The article or Decision the line rests on, such as Article 30(1) or Cabinet Decision 116 of 2022.
                  basis:
                    type: string
                    description: The law and Decisions the computation rests on, with the note that it is not tax advice.
                  docs:
                    type: string
                    description: Link to the documentation section for this endpoint, https://bindler.co/api/#uae-corporate-tax
        '400':
          description: 'Bad request: the POST body was not valid JSON. Query parameter calls never reach this case.'
          content:
            application/json:
              schema:
                type: object
                description: Error body returned for an unusable request.
                properties:
                  error:
                    type: string
                    description: Always the text send JSON or query parameters.
                    enum:
                    - send JSON or query parameters
        '401':
          description: 'Missing or invalid key: a value shaped like a Gumroad licence key was sent in x-api-key or ?key= and Gumroad did not verify it (refunded, charged back or cancelled purchases count as invalid).'
          content:
            application/json:
              schema:
                type: object
                description: Error body returned when the presented licence key does not verify.
                properties:
                  error:
                    type: string
                    description: Always the text invalid key.
                    enum:
                    - invalid key
                  docs:
                    type: string
                    description: Link to the API documentation page, https://bindler.co/api/
        '429':
          description: 'Free tier exhausted: more than 25 active minutes of calls from this IP in the current UTC day, and no verified key was sent. Send a key to remove the limit.'
          headers:
            x-ratelimit-limit:
              description: The free tier ceiling, the string 25.
              schema:
                type: string
            x-ratelimit-remaining:
              description: Remaining free calls, the string 0 on this response.
              schema:
                type: string
          content:
            application/json:
              schema:
                type: object
                description: Error body returned when the free per-IP allowance is spent.
                properties:
                  error:
                    type: string
                    description: Explains the free tier ceiling and how to send a key.
                  docs:
                    type: string
                    description: Link to the API documentation page, https://bindler.co/api/
      tags:
      - Uae Corporate Tax
    options:
      summary: CORS preflight for the UAE Corporate Tax endpoint
      operationId: uaeCorporateTaxOptions
      description: Answers the browser preflight with the allowed origin, methods and headers, and no body.
      security: []
      responses:
        '204':
          description: CORS preflight answered with no body. The endpoint replies to OPTIONS before any key check or rate limiting.
          headers:
            access-control-allow-origin:
              description: Always the wildcard star, any origin may call.
              schema:
                type: string
            access-control-allow-methods:
              description: The methods allowed, the string GET, POST, OPTIONS.
              schema:
                type: string
            access-control-allow-headers:
              description: The headers allowed, content-type and x-api-key.
              schema:
                type: string
      tags:
      - Uae Corporate Tax
components:
  securitySchemes:
    ApiKey:
      type: apiKey
      in: header
      name: x-api-key
      description: Gumroad licence key for the product bindler-api, sent in the x-api-key header. Keys that do not match the four-group licence pattern are ignored and the call falls through to the free tier.
    ApiKeyQuery:
      type: apiKey
      in: query
      name: key
      description: The same Gumroad licence key passed as a query parameter instead of the header, accepted by every endpoint.