إعفاء الأعمال الصغيرة: من لا يزال مؤهلاً تحت سقف 3 ملايين درهم

Small Business Relief lets eligible resident persons elect to be treated as having no taxable income for a tax period, provided revenue in that period and every previous period stays at or below AED 3 million.

Revenue threshold: AED 3m per tax period

What it means

The relief is available for tax periods ending on or before 31 December 2026, so businesses relying on it should plan for full Corporate Tax compliance from the following period.

Qualifying Free Zone Persons and members of large multinational groups cannot elect for it, and the election is still made through the Corporate Tax return.