Seven questions to see if your UAE business qualifies for 0% corporate tax under Small Business Relief.iElecting SBR in your corporate tax return sets the period's tax to zero, but you cannot accrue or carry forward tax losses or net interest deductions for that period.
Based on Article 21 of Federal Decree-Law 47 of 2022 and Ministerial Decision 73 of 2023 · rules as of July 2026.
Small Business Relief is created by Article 21 of Federal Decree-Law No. 47 of 2022 (the UAE Corporate Tax Law) and implemented by Ministerial Decision No. 73 of 2023 (Arts. 2 and 3), which set the AED 3,000,000 revenue cap, the 31 December 2026 end of the relief window, and the exclusions for Qualifying Free Zone Persons and members of EUR 750 million+ multinational groups. Cabinet Decision No. 49 of 2023 sets the AED 1 million corporate tax entry point for natural persons; Ministerial Decision No. 114 of 2023 allows cash-basis accounting for revenue up to AED 3 million. Rules stated as of July 2026.
This checker is an educational tool only and does not constitute tax, legal or financial advice. It simplifies Article 21 of Federal Decree-Law No. 47 of 2022, Ministerial Decision No. 73 of 2023 and related decisions; rules and thresholds are stated as of July 2026 and may change. Eligibility for Small Business Relief depends on your specific facts, so confirm your position with a registered tax agent or the Federal Tax Authority (tax.gov.ae) before electing or filing.
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