A registry tells you what the rule is. A calculator tells you what the rule produces on your numbers. These are the questions that come up once, matter a lot, and are annoying to answer by reading a statute.
Delaware law lets a corporation compute the tax under either method and pay the lower amount. This calculator runs both on the same inputs and shows each result. Which method to use is your decision, not ours.
The calculator checks the four conditions that decide eligibility and shows the corporate tax that would apply without the relief: nothing on the first AED 375,000 of taxable income, 9% above it. Electing the relief also means giving up other exemptions and deductions for that period — a trade-off the numbers alone do not capture.
The check runs against the same apostille data as the rest of the monitor: 78 of the 90 jurisdictions tracked here are parties, 12 are not. Both jurisdiction cards are linked from the result.
That second half changes the answer in both directions. A group that crossed the line once on an unusual year stays outside. A group that crossed it three and four years ago is inside now, even with revenue since fallen. Enter the consolidated revenue of the ultimate parent for the four preceding years and the check counts them.
Pick the jurisdictions actually in your structure — holding, operating company, bank, counterparty. Six conditions are checked: two on every pair, four on every jurisdiction. Each one that fires is shown with what it means in practice and what it changes for you.
Pick the country making the payment, the country receiving it and the type of payment. The direction matters: the matrix is not symmetric, and the country that withholds is the one that pays. Where a treaty makes relief conditional on something that is not a percentage, the condition is printed in full rather than folded into the number.
Every calculator runs entirely in your browser. Nothing you type is sent to us, and there is nothing to sign up for. Each one names the source of its formula and the date we last checked it against that source — the same discipline as the rest of the monitor.
They compute; they do not advise. Where the law itself allows a choice between two methods, we show both results and say so. Which one to use is a decision that depends on things a calculator cannot see, and that is where a conversation with a lawyer starts, not ends.