Small business relief
Small UAE businesses can elect to be treated as having no taxable income for corporate tax, for a limited period.
Eligibility
- UAE tax resident person
- Revenue of AED 3 million or less in the relevant tax period and each previous period
- The relief applies to tax periods ending on or before 31 December 2026
Exclusions
Qualifying free zone persons and members of large multinational groups cannot use the relief. Artificially splitting a business to stay under the threshold is treated as abuse.
How it works
You still register and file a corporate tax return, electing the relief in the return. Records must still be kept.
Common questions
Do I need audited accounts if I claim the relief?
Businesses claiming the relief can generally prepare financial statements on a simpler basis, unless another rule requires an audit.
Official sources
We check our guidance against these official sources. Always confirm current fees and rules before acting.