5 July 2026 · Eligibility
UAE Small Business Relief Eligibility
A resident taxable person whose revenue does not exceed AED 3 million in the relevant and previous tax periods can elect Small Business Relief and be treated as having no taxable income — so no corporate tax is due. It is transitional, available for periods ending on or before 31 December 2026, and you must still register and file a return.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
Who can elect it
Eligibility is a revenue test, applied period by period.
- Revenue up to AED 3 million in the current and prior periods.
- Must be a resident taxable person.
- Available for periods ending on or before 31 December 2026.
- You elect it in the return — it is not automatic.
What you give up
Relief simplifies the period but has limits.
- While elected, you cannot use tax losses in that period.
- Certain deductions/carry-forwards are not available.
- You still must register and file a return.
- It may not suit a loss-making or fast-growing business.
Frequently Asked Questions
For small Dubai businesses weighing Small Business Relief.
What is the revenue limit for Small Business Relief?
AED 3 million in the relevant and previous tax periods for a resident taxable person.
How long is it available?
It is transitional and available for tax periods ending on or before 31 December 2026.
Do I still file if I elect it?
Yes. You must register and file a return even though taxable income is treated as zero.
Should everyone under AED 3M elect it?
Not necessarily — if you have losses to carry forward, electing may not be optimal. Exiloz models it for you.
Check your Small Business Relief position
Exiloz confirms eligibility and whether electing relief is right for you.