Small Business Relief lets qualifying SMEs be treated as having no taxable income for the period, so no Corporate Tax is payable. It's available for tax periods ending on or before 31 December 2029, after an extension announced in August 2026.
Eligibility depends on revenue staying at or below AED 3 million in the current and all previous tax periods. We assess eligibility before electing: once elected, you give up loss carry-forwards and interest deductions for that period.
Source: Ministerial Decision No. 73 of 2023, extended to 31 December 2029 (mof.gov.ae). Checked 28 September 2026.