Module 01 · End of Service Benefits
Gratuity & EOSB Provision Calculator
Computes accrued end-of-service gratuity per employee as at a measurement date, for booking IAS 19 provisions. Based on Federal Decree-Law No. 33 of 2021 (as amended by 14/2022 & 20/2023), Article 51.
Engagement details
Employees 0
| Employee | Basic salary / mo (AED) | Join date | Unpaid days | Status | Part-time hours | Employment status |
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Quick reference
EOSB — End of Service Benefits (the gratuity payable when employment ends).
Basic salary — the fixed basic wage in the contract, excluding allowances (housing, transport, etc.). Gratuity is calculated on basic only.
Part-time hours — only for part-time staff: enter their weekly hours and a full-timer's weekly hours as PT / FT (e.g. 24 / 48). Their gratuity is scaled by that fraction. Leave the row's Status as Full-time and this field stays hidden.
Unpaid days — days of unpaid leave/absence, which are excluded from the service period.
Art. 44 — dismissal for gross misconduct under the Labour Law; gratuity is forfeited in that case.
Cap — total gratuity is capped at 2 years' basic salary, applied automatically.
EOSB — End of Service Benefits (the gratuity payable when employment ends).
Basic salary — the fixed basic wage in the contract, excluding allowances (housing, transport, etc.). Gratuity is calculated on basic only.
Part-time hours — only for part-time staff: enter their weekly hours and a full-timer's weekly hours as PT / FT (e.g. 24 / 48). Their gratuity is scaled by that fraction. Leave the row's Status as Full-time and this field stays hidden.
Unpaid days — days of unpaid leave/absence, which are excluded from the service period.
Art. 44 — dismissal for gross misconduct under the Labour Law; gratuity is forfeited in that case.
Cap — total gratuity is capped at 2 years' basic salary, applied automatically.
Module 02 · IAS 16 / IAS 38
Fixed Asset Depreciation & Amortisation
Builds period charges and a full schedule under IFRS — straight-line, reducing balance, or units of production — with first-year pro-rating from the date the asset is available for use.
Reporting period
Fixed asset register 0
For assets brought forward, fill Opening cost and Opening acc. dep. For assets bought this period, fill Additions and the Addition date. Disposals are optional. Leave anything not applicable at 0.
| Asset | Category | Method | Rate / life / units | Residual | Opening cost | Additions | Addition date | Opening acc. dep. | Disposal cost | Disposal acc. dep. |
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Quick reference
Method — Straight-line charges an equal amount each year; Reducing balance charges a fixed % of the falling book value; Units of production charges by usage. Only the field relevant to the method you pick stays visible.
Rate / life / units — straight-line: useful life in years · reducing balance: annual % · units of production: units used this period and total expected lifetime units.
Residual — estimated value at the end of useful life; depreciation is charged on cost less residual.
Opening cost / Opening acc. dep. — the gross cost and accumulated depreciation brought forward at the start of the period.
Additions — assets bought during the period; the charge is pro-rated from the addition date using the basis chosen above.
Disposals — the original cost and the accumulated depreciation of assets removed during the period.
Method — Straight-line charges an equal amount each year; Reducing balance charges a fixed % of the falling book value; Units of production charges by usage. Only the field relevant to the method you pick stays visible.
Rate / life / units — straight-line: useful life in years · reducing balance: annual % · units of production: units used this period and total expected lifetime units.
Residual — estimated value at the end of useful life; depreciation is charged on cost less residual.
Opening cost / Opening acc. dep. — the gross cost and accumulated depreciation brought forward at the start of the period.
Additions — assets bought during the period; the charge is pro-rated from the addition date using the basis chosen above.
Disposals — the original cost and the accumulated depreciation of assets removed during the period.
Module 03 · Federal Decree-Law No. 47 of 2022
Corporate Tax & Deferred Tax Calculator
Computes the current tax provision and deferred tax under IAS 12 — covering the AED 375k nil band, 9% rate, 75% loss-utilisation cap, tax groups, Small Business Relief and the interest cap.
Tax period
Tax computation
This computation doubles as a checklist: work down each group and enter an amount against any item that applies — leave the rest at 0. Items tagged ↳ deferred tax are timing differences and are carried into the deferred tax working automatically. A loss is fine — enter it as a negative on the first line.
How this tab works
The single-company view is a full checklist of the usual UAE tax adjustments — enter an amount where it applies and leave the rest at 0, so the empty lines still serve as a reminder of what to consider.
Permanent vs timing. Most add-backs (fines, dividends, 50% of entertainment) are permanent and never reverse. Items tagged ↳ deferred tax are timing differences — deductible or taxable in a different year — so they are carried into the deferred tax working automatically.
Entertainment — enter the total client/business entertainment; the tool adds back 50% (staff entertainment is fully allowed, so don't include it).
Depreciation — UAE corporate tax generally accepts the depreciation figure in the IFRS accounts, so there is usually no adjustment; use the depreciation line only for a specific, identified difference.
Brought-forward losses shelter up to 75% of a year's taxable income. Small Business Relief (revenue ≤ AED 3 million, to end-2026) gives nil tax but blocks loss use that year. Interest cap — net interest above the greater of AED 12 million or 30% of Tax-EBITDA is disallowed and carried forward.
The single-company view is a full checklist of the usual UAE tax adjustments — enter an amount where it applies and leave the rest at 0, so the empty lines still serve as a reminder of what to consider.
Permanent vs timing. Most add-backs (fines, dividends, 50% of entertainment) are permanent and never reverse. Items tagged ↳ deferred tax are timing differences — deductible or taxable in a different year — so they are carried into the deferred tax working automatically.
Entertainment — enter the total client/business entertainment; the tool adds back 50% (staff entertainment is fully allowed, so don't include it).
Depreciation — UAE corporate tax generally accepts the depreciation figure in the IFRS accounts, so there is usually no adjustment; use the depreciation line only for a specific, identified difference.
Brought-forward losses shelter up to 75% of a year's taxable income. Small Business Relief (revenue ≤ AED 3 million, to end-2026) gives nil tax but blocks loss use that year. Interest cap — net interest above the greater of AED 12 million or 30% of Tax-EBITDA is disallowed and carried forward.
Deferred tax — future tax effect of timing differences optional
What this is. The profit in the accounts and the profit the tax authority taxes follow different rules, so in any one year there is a timing gap. Deferred tax records the future tax effect of that gap, so this year's accounts show a fair tax cost rather than just the cash bill.
Worked example. The accounts depreciate a machine over 4 years, but the tax rules give the deduction over 2 years. Early on you get more tax deduction than accounting expense, so you pay less tax now — but you will pay more later: that future tax is a liability ("pay tax later"). The gratuity provision works the opposite way — you record the expense now but only get the tax deduction when it is actually paid, so a future tax saving is due: an asset ("save tax later"). Carried-forward tax losses are also an asset.
Enter each timing gap below (the difference between the accounts value and the tax value of the item). The tool multiplies each by the rate and totals a net asset or liability, with a suggested journal entry.
Worked example. The accounts depreciate a machine over 4 years, but the tax rules give the deduction over 2 years. Early on you get more tax deduction than accounting expense, so you pay less tax now — but you will pay more later: that future tax is a liability ("pay tax later"). The gratuity provision works the opposite way — you record the expense now but only get the tax deduction when it is actually paid, so a future tax saving is due: an asset ("save tax later"). Carried-forward tax losses are also an asset.
Enter each timing gap below (the difference between the accounts value and the tax value of the item). The tool multiplies each by the rate and totals a net asset or liability, with a suggested journal entry.
| Item | Effect | Difference (AED) | Rate % |
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