Under Ministerial Decision 73 of 2023, resident taxable persons with revenue up to AED 3 million can elect Small Business Relief (SBR) and be treated as having no taxable income — effectively 0 CT — for tax periods ending before 31 December 2026.
Who qualifies for SBR?
- Resident taxable persons only (mainland or free zone non-QFZP)
- Revenue ≤ AED 3M in the current AND all previous relevant tax periods
- Not a Constituent Company of an MNE Group
- Not a QFZP
How to elect SBR
- Log in to EmaraTax and open your CT return
- Answer 'Yes' to the SBR election question
- Skip taxable income computation — no 9% is applied
- Still file the return before the 9-month deadline
What SBR does NOT cover
- Registration — you still must register and file
- Transfer pricing documentation still applies for large related-party transactions
- Interest deduction limitation rules
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Frequently asked questions
Quick answers to common UAE corporate tax questions.
This article is for general guidance only and reflects FTA rules as of March 2026. Always confirm your specific position with a qualified UAE tax advisor.