Tax · Relief
UAE Small Business Relief
0% corporate tax for eligible small businesses — with less admin.
Small Business Relief lets eligible UAE-resident businesses with revenue at or under AED 3 million be treated as having no taxable income (0% corporate tax), with reduced compliance — for tax periods ending on or before 31 December 2026.
What's involved
Who qualifies
UAE-resident businesses with revenue ≤ AED 3m in the current and all prior tax periods.
The benefit
Treated as having no taxable income (0% CT) with reduced compliance burden.
The limits
Generally not available to QFZPs or large-group members; it's an election with a sunset date.
We'll advise
Whether SBR or QFZP status is better for your business — they're different paths.
Frequently asked
01What is Small Business Relief?＋
An election for UAE-resident businesses with revenue ≤ AED 3m to be treated as having no taxable income (0% corporate tax) with reduced compliance, for tax periods ending on or before 31 December 2026.
02Can a free zone company use Small Business Relief?＋
SBR is generally not available to Qualifying Free Zone Persons. A business typically chooses either the QFZP 0% path or SBR — we'll advise which fits.
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