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.
Start here
Ready to start a business in Dubai?
Book a free 30 minute consultation. We map free zone, mainland or offshore against what you sell, then send a written all in quote.