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.
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.
This content is educational and does not constitute legal or tax advice. Always consult a qualified professional for your specific situation. Data last verified March 2026.