Small Business Relief: who still qualifies under the AED 3m threshold
UAE resident businesses with revenue of AED 3 million or less can elect to be treated as having no taxable income, but the relief is time-limited and has exclusions.
Sample article: written for this prototype. Check the official source before relying on it.
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.
