Small Business Relief Under UAE Corporate Tax
TaxWatch Team••6 min read
UAECorporate Tax
# Small Business Relief Under UAE Corporate Tax
The UAE Ministry of Finance has clarified the small business relief provisions under the corporate tax law, offering significant benefits for qualifying businesses.
## Eligibility Criteria
To qualify for Small Business Relief, a business must meet ALL of the following:
- **Revenue threshold**: Total revenue below AED 3 million in the relevant tax period
- **Resident person**: Must be a UAE tax resident
- **Not part of MNE**: Cannot be a member of a multinational enterprise group
- **Election required**: Must actively elect for Small Business Relief
## Benefits of Small Business Relief
Qualifying businesses that elect for this relief:
- Are treated as having **no taxable income** for the tax period
- Have **simplified compliance** requirements
- Still must **register** for corporate tax
- Still must **file** an annual tax return
Contact TaxWatch for guidance on whether Small Business Relief is right for your business.
The UAE Ministry of Finance has clarified the small business relief provisions under the corporate tax law, offering significant benefits for qualifying businesses.
## Eligibility Criteria
To qualify for Small Business Relief, a business must meet ALL of the following:
- **Revenue threshold**: Total revenue below AED 3 million in the relevant tax period
- **Resident person**: Must be a UAE tax resident
- **Not part of MNE**: Cannot be a member of a multinational enterprise group
- **Election required**: Must actively elect for Small Business Relief
## Benefits of Small Business Relief
Qualifying businesses that elect for this relief:
- Are treated as having **no taxable income** for the tax period
- Have **simplified compliance** requirements
- Still must **register** for corporate tax
- Still must **file** an annual tax return
Contact TaxWatch for guidance on whether Small Business Relief is right for your business.