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Answer six questions to see whether your company may qualify for Corporate Tax Small Business Relief.

Answer each question with ✓ (yes) or ✕ (no).

Is the business a UAE resident person (UAE company, or a resident individual running a business)?Is the business a UAE resident person (UAE company, or a resident individual running a business)?
Is revenue in this tax period AED 3 million or less?Is revenue in this tax period AED 3 million or less?
Was revenue AED 3 million or less in every previous tax period?Was revenue AED 3 million or less in every previous tax period?
Does the tax period end on or before 31 December 2026?Does the tax period end on or before 31 December 2026?
Is the business a Qualifying Free Zone Person?Is the business a Qualifying Free Zone Person?
Is it part of a multinational group with global revenue of EUR 750 million or more?Is it part of a multinational group with global revenue of EUR 750 million or more?

Answer all questions to see your result.

Guidance only, not tax advice. Artificial splitting of a business to stay under the limit is treated as abuse and disqualifies the relief.

What Small Business Relief does

Eligible resident businesses can elect to be treated as having no taxable income for a tax period, which means no Corporate Tax is payable for that period.

Who qualifies

Resident persons whose revenue is AED 3 million or less in the current and every previous tax period, for tax periods ending on or before 31 December 2026. Qualifying Free Zone Persons and members of large multinational groups are excluded.

What you still need to do

Registration, a tax return and proper accounting records are still required. Clean books are also how you prove revenue stays under the limit.

Ready for books you can rely on?

Book a free 30-minute consultation. We’ll review your current setup and show you exactly what we’d do.