TOOLS · CORPORATE TAX · UAE

Small Business Relief eligibility checker

Four conditions decide the election: this period's revenue, every previous period's revenue, free zone status and group size. Answer them and get a straight yes or no — with the tax at stake.

Revenue for the period (AED)Taxable income, if known (AED)

All previous tax periods also stayed at or under AED 3mQualifying Free Zone Person (0% regime)Member of an MNE group above the CbCR threshold (AED 3.15bn)

Eligibility

Can elect

Estimated 9% saved

AED 2,250

With the election, taxable income is treated as nil for the period — versus an estimated AED 2,250.00 at the standard 0%/9% bands. The election is made in the tax return, applies to periods ending on or before 31 December 2026, and gives up loss carry-forward for the period. Registration and filing are still required.

Illustrative figures computed in your browser — nothing is uploaded, stored or sent anywhere. Not accounting or tax advice; verify treatment with your advisor.

Read the guide: UAE Corporate Tax Small Business Relief: who qualifies, what it actually does, and the catches →See Orbit run it for real