What is the UAE Small Business Relief — Who Qualifies and How to Claim (2026)

UAE Small Business Relief (SBR) allows businesses with revenue under AED 3 million to elect for zero corporate tax — treated as if they had no taxable income. Available for financial years 2023, 2024, and 2025 (check FTA for 2026 status). Must be elected in the CT return — not automatic. Conditions: no elections to participate in a Tax Group; not a Qualifying Free Zone Person using the QFZP rate; revenue genuinely below AED 3M. This article covers who qualifies, how to claim, and how revenue is calculated.