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UAE Small Business Relief Eligibility Checker (Corporate Tax)
Answer six questions about the business and the Tax Period. Shows whether it can elect Small Business Relief, the legal basis of each condition, and what electing means, from the official Ministry of Finance texts.
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About this tool
Shows whether it can elect Small Business Relief, the legal basis of each condition, and what electing means, from the official Ministry of Finance texts.
Who can elect
A Taxable Person that is a Resident Person, including a natural person whose business is a Taxable Person, may elect to be treated as having no Taxable Income for a Tax Period (Federal Decree-Law No. 47 of 2022, Article 21). It cannot elect if it is a Qualifying Free Zone Person or a Constituent Company of a Multinational Enterprises Group: a group with companies in more than one country and consolidated revenue of AED 3,150,000,000 or more (Ministerial Decision No. 73 of 2023, Article 3; Cabinet Resolution No. 44 of 2020).
AED 3,000,000 in this and every earlier Tax Period
Revenue must not exceed AED 3,000,000 in the Tax Period, and must not have exceeded it in any earlier Tax Period. Once it has, the business cannot elect again, even if Revenue falls. Revenue is measured under the accounting standards accepted in the UAE (Ministerial Decision No. 73 of 2023, Article 2).
Extended to 31 December 2029
The relief covers Tax Periods starting on or after 1 June 2023. It was due to end with Tax Periods ending on or before 31 December 2026; Ministerial Decision No. 131 of 2026, issued on 29 July 2026, extends it to Tax Periods ending on or before 31 December 2029. The FTA's Small Business bulletin of 30 July 2026 still gives 31 December 2026; the Decision governs.
What electing means
No Corporate Tax is payable for that Tax Period, but exempt income, reliefs, deductions and Tax Loss relief do not apply, and Tax Losses and Net Interest Expenditure of that period cannot be carried forward (Article 21(2); Ministerial Decision No. 73 of 2023, Articles 4 and 5). Splitting one business into several to stay under the threshold is treated as an arrangement to obtain a tax advantage (Article 6). FTA guidance: register for Corporate Tax first, then elect in the Tax Return for each Tax Period; the simplified Tax Return is due within 9 months after the end of the period.
Worked example: a UAE company, calendar year 2027, Revenue AED 2,800,000, never above AED 3,000,000, not in a free zone or a multinational group: it can elect for 2027. If 2028 Revenue is AED 3,200,000, it cannot elect for 2028 or any later year.
Whether the threshold is adjusted for a Tax Period shorter or longer than 12 months is shown as "Being verified". This tool checks eligibility only; it does not work out Corporate Tax. The Arabic texts govern. This is general information, not tax advice.
Frequently asked questions
What is the Small Business Relief threshold in the UAE?
AED 3,000,000 of Revenue for each Tax Period. Revenue must not exceed it in the Tax Period or in any earlier Tax Period (Ministerial Decision No. 73 of 2023, Article 2).
Has UAE Small Business Relief been extended beyond 2026?
Yes. Ministerial Decision No. 131 of 2026, issued on 29 July 2026, extends it to Tax Periods ending on or before 31 December 2029.
Can a free zone company use Small Business Relief?
Not if it is a Qualifying Free Zone Person (Ministerial Decision No. 73 of 2023, Article 3). A free zone company that is not a Qualifying Free Zone Person can elect if it meets the other conditions.
How do I elect Small Business Relief?
Register for Corporate Tax, then make the election in the Corporate Tax Return for each Tax Period. The FTA says a simplified Tax Return is filed within 9 months after the end of the Tax Period.
Do you store what I enter?
No. Everything runs in your browser. The calendar file is made on your device and nothing is sent to us or saved.