Small Business Relief revenue cap?
AED 3,000,000
Residents can elect Small Business Relief (treated as having no taxable income) where revenue in the current and all previous tax periods is AED 3 million or less.
More on Corporate Tax
When did UAE corporate tax start?FYs on/after 1 June 2023Penalty for late corporate tax registration?AED 10,000What is the UAE corporate tax rate?9%What income is taxed at 0% corporate tax?AED 375,000What is the UAE minimum top-up tax (DMTT)?15%Who does the UAE DMTT apply to?MNEs with €750M+ revenueCorporate tax rate for free zone businesses?0% on Qualifying IncomeWhen does Small Business Relief end?Periods ending ≤ 31 Dec 2026