The UAE’s Small Business Relief regime provides qualifying residents with relief from Corporate Tax, subject to meeting the prescribed eligibility conditions. Relief is available where the relevant revenue threshold and other applicable requirements are satisfied.
Under the existing framework, the AED 3 million revenue threshold applies for determining eligibility for Small Business Relief. Prior to the latest amendment, the relief was available for Tax Periods ending on or before 31 December 2026, as prescribed under Ministerial Decision No. 73 of 2023.