Do you save with Small Business Relief?
Since July 2026 the relief runs to 31 December 2029. This calculator checks whether you qualify and shows how much Corporate Tax it saves you each year.
Fill in the fields and tap Check eligibility.
How this is calculated
What the relief does
Elect it and you are treated for that tax period as having no taxable income. No Corporate Tax is due and simplified record-keeping applies. Ministerial Decision No. 73 of 2023.
The conditions
- Revenue below AED 3,000,000 in the relevant period and in every earlier one. Exceed the cap once and you are out permanently.
- The taxable person is resident in the UAE.
- It is not a Qualifying Free Zone Person. If you use the 0 per cent rate on qualifying income, you cannot also elect the relief.
- It is not a member of a group with consolidated revenue above AED 3.15 billion.
The date that matters has moved
The relief originally covered only tax periods ending on or before 31 December 2026. Ministerial Decision No. 131 of 2026, issued on 29 July 2026, extended that by three years. It can now be elected, where every condition is met, for tax periods ending on or before 31 December 2029. The AED 3,000,000 threshold and all other conditions are unchanged.
For a company on the calendar year, 2029 is now the last qualifying financial year. From 2030 tax is worked out normally: the first AED 375,000 of taxable income is free, 9 per cent applies above that.
Two bases people confuse
The AED 3 million cap is measured on revenue. The AED 375,000 band attaches to taxable income. Two different numbers, which is why this calculator asks for both rather than assuming a margin.
The mistake that costs the most
Nobody is given the relief automatically. It must be actively elected in the Corporate Tax return via EmaraTax. Qualify but fail to elect and you pay in full. Registration and filing are required either way, relief or not.
What this calculator cannot do
- It does not test whether your free zone status holds. That needs the qualifying income analysis, see the Corporate Tax calculator.
- It assumes a financial year matching the calendar year. With a different year end the last qualifying period shifts. Your exact dates are in the deadline calculator.
- It ignores loss carry-forwards, tax grouping and adjustments made when computing taxable income.
Legal note. The information and calculators provided here are for general information purposes only and do not replace individual tax or legal advice. Results are based on the data you enter and on the statutory rules applied at the time of calculation.
Legal position as at 15 August 2026. Sources: Ministerial Decision No. 73 of 2023 on Small Business Relief , Ministerial Decision No. 131 of 2026 extending the relief to 2029 , Federal Decree-Law No. 47 of 2022, Article 21 , FTA guidance on Small Business Relief .
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