Small Business Relief Eligibility Checker (Ends Dec 2026)

What you are checking

Small Business Relief lets an eligible resident person elect to be treated as having no taxable income for a tax period. Three things decide eligibility: your revenue, your residence position, and — critically — when your tax period ends.

Are you a UAE resident person for tax purposes?A UAE-incorporated company, or an individual resident conducting business here

Revenue in this and every previous tax periodRevenue, not profit

When does the tax period you are asking about end?

Guidance, not advice: this tool applies the general rules to the answers you give. It cannot see your full circumstances — tax period dates, group structure, residence position or activity specifics can all change the answer. Treat the result as a prompt to check properly, not as a conclusion.

The two traps

Assuming it is automatic. It is not — eligibility means nothing without registration and a correct election.

Not planning past the sunset. If your business has relied on the relief, the first period after it ends is the one to prepare for now: clean books, a realistic view of taxable profit, and deductions you can actually support.

Full detail on Small Business Relief, or check whether registration applies to you.

Frequently asked questions

Revenue. A business with AED 3.5 million of revenue and modest profit does not qualify, even though its taxable income may be small.

No. It must be elected, and you must be registered for Corporate Tax first. Eligibility alone does not reduce your liability.

The relief ceases for tax periods ending after that date and the standard regime applies — 0% up to AED 375,000 and 9% above. No extension has been announced, so plan on the basis that it ends.

Small Business Relief Checker

What you are checking

The two traps

Related

Frequently asked questions

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