Small Business Relief calculator

Answer 4 questions to see if your business can use Small Business Relief for one tax year: no Corporate Tax to pay for that year. It is open for tax years ending on or before 31 December 2029, if your income stays at 3,000,000 AED or less in that year and in every earlier year.

What it checks

• Your income for the tax year, before costs and without VAT (official term: revenue).
• Whether you earned more than 3,000,000 AED in any earlier tax year. If you did, the relief is closed for good.
• Whether your business is based in the UAE for tax purposes (official term: resident person).
• Whether you use the free zone 0% rate (official term: Qualifying Free Zone Person). The two cannot be combined.

Even with the relief, you still register, file a return every year and keep your records for 7 years. You choose the relief yourself, in your return on EmaraTax.

Small Business Relief extended to 2029: what it changes for your company →

Questions on this topic

• Am I eligible for Small Business Relief (no Corporate Tax for small businesses)?
• What are the traps with Small Business Relief?
• I have a free zone company. Do I pay 0% or use Small Business Relief?
• I am a freelancer with a personal licence. Am I subject to Corporate Tax?
• What rate does my company pay if it does not use Small Business Relief?
• Can I keep my records on a cash basis (when money comes in or goes out) instead of accruals?

Official sources

• Ministerial Decision No. 73 of 2023 on Small Business Relief
• Ministerial Decision No. 131 of 2026 amending Ministerial Decision No. 73 of 2023 on Small Business Relief (official text, Ministry of Finance, issued 29 July 2026)
• FTA Corporate Tax topic: Small Business Relief
• Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses (consolidated, unofficial English translation)

General information, not tax advice. Your situation may differ.

Other free calculators

• Corporate Tax deadline calculator
• VAT registration calculator