UAE Small Business Relief checker
UAE businesses with revenue of AED 3 million or less in the current and every previous tax period can elect Small Business Relief, which treats their taxable income as nil, so no corporate tax is due. It is available for tax periods ending on or before 31 December 2029, but not to Qualifying Free Zone Persons or members of large multinational groups.
Reviewed by Countify's ACCA/FCCA chartered certified accountants · Updated
- Eligible for Small Business Relief
- Yes
- Corporate tax without relief
- AED 24,750.00
- Corporate tax if you elect
- AED 0.00
- Tax saved
- AED 24,750.00
You can elect for relief in your corporate tax return; taxable income is then treated as nil.
You still register, keep records and file a return. Tax losses from a relief year cannot be carried forward.
Results are estimates for general information, not tailored advice.
Relief by revenue (taxable income AED 650,000)
Tax period ending in 2026; revenue never above AED 3m before.
| Revenue | Eligible for Small Business Relief | Corporate tax if you elect | Tax saved |
|---|---|---|---|
| AED 900,000 | Yes | AED 0.00 | AED 24,750.00 |
| AED 2,400,000 | Yes | AED 0.00 | AED 24,750.00 |
| AED 3,000,000 | Yes | AED 0.00 | AED 24,750.00 |
| AED 3,100,000 | No | AED 24,750.00 | AED 0.00 |
Crossing AED 3m once ends eligibility for every later year.
Who qualifies
Small Business Relief is an election, made in your corporate tax return. You can make it each year that you meet every condition:
- Revenue of AED 3 million or less in this tax period and in every earlier one
- Tax period ends on or before 31 December 2029 (extended by Ministerial Decision No. 131 of 2026)
- Not a Qualifying Free Zone Person
- Not a member of a multinational group with consolidated revenue of EUR 750 million or more
What you still have to do
Relief removes the tax, not the compliance. You must still register for corporate tax, keep records for 7 years, and file a simplified return within 9 months of your year end. Electing means you cannot carry forward tax losses or use interest carried forward for that year. Read our full Small Business Relief guide.
Legal basis
- Federal Decree-Law No. 47 of 2022, Article 21
- Ministerial Decision No. 73 of 2023, as amended by Ministerial Decision No. 131 of 2026
We review this calculator whenever the FTA or Ministry of Finance issues a new decision or clarification.
Frequently asked questions
What is the Small Business Relief threshold?
AED 3 million of revenue in the tax period, and in every previous tax period.
When does Small Business Relief end?
It applies to tax periods ending on or before 31 December 2029, following the extension by Ministerial Decision No. 131 of 2026.
Do I need to file a return if I claim the relief?
Yes. You register, keep records and file a return, electing for the relief in it.
Can a free zone company claim Small Business Relief?
Yes, if it is not a Qualifying Free Zone Person. A QFZP cannot elect for it.
Corporate tax registration and returns
We register you, prepare the tax computation and file your corporate tax return, with Small Business Relief, QFZP and loss elections handled correctly.