UAE Small Business Relief Checker Widget

Check whether a UAE business can elect Small Business Relief and pay no Corporate Tax for a period: revenue of AED 3 million or less in this and every earlier period, not a Qualifying Free Zone Person or multinational group member, and a tax period ending by the date the Ministry of Finance has now extended to 31 December 2029.

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<iframe src="https://a2z.tools/embed/w/uae-small-business-relief-checker" title="UAE Small Business Relief Checker by A2Z Tools" width="100%" height="790" style="border:0;width:100%" loading="lazy" allow="clipboard-write"></iframe>

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How it works

Article 21 of the Corporate Tax Decree-Law lets a resident business elect to be treated as having no taxable income if its revenue is AED 3,000,000 or less. Ministerial Decision No. 73 of 2023 adds that the limit must hold in the current tax period and in every earlier one - exceed it once and the relief is gone for good - and excludes Qualifying Free Zone Persons and members of multinational groups. The relief was originally available for tax periods ending on or before 31 December 2026; Ministerial Decision No. 131 of 2026, issued on 29 July 2026, extended that to periods ending on or before 31 December 2029. The widget runs each test, names any that fail, and - if you add taxable income - shows the 9% tax the election would save. It also reminds you of the trade-off: losses of a relief period cannot be carried forward. The end date and the revenue limit are read from A2Z's rule file, so they change in one place if the Ministry changes them again.

What is checked

  • Eligible when: revenue (this period) <= AED 3,000,000 AND revenue in every earlier period <= AED 3,000,000
  • AND tax period ends on or before 31 December 2029 (MD 131/2026) AND not a Qualifying Free Zone Person or MNE member
  • Tax saved = max(0, taxable income - AED 375,000) x 9%
  • Losses and disallowed net interest of a relief period are not carried forward

Worked examples

FTA SBR guide, Table 2 (first row)

Inputs: Revenue AED 2,800,000; profit AED 800,000; period ends 31 Dec 2026

Result: Relief can be elected; saves AED 38,250

Without the relief: (800,000 - 375,000) x 9% = 38,250.

Revenue over the limit

Inputs: Revenue AED 3,000,001

Result: Relief not available

The limit is AED 3,000,000 or less.

After the extension

Inputs: Revenue AED 1,500,000; period ends 31 Dec 2029

Result: Relief can be elected

Periods ending on or before 31 December 2029 qualify under MD 131/2026.

A guide to the conditions, not a tax ruling. The election is made in the Corporate Tax return; confirm eligibility with the FTA's guidance or a tax adviser.

Limitations

  • Revenue must be measured under the accounting standards the Decree-Law requires; the widget takes the figure you enter.
  • Anti-abuse rules on artificially splitting a business are not assessed.
  • Registration and filing obligations still apply when the relief is elected.

Where publishers use it

  • A tax adviser's page on the Small Business Relief extension to 2029
  • A free-zone authority's FAQ for small licensees asking whether Corporate Tax applies to them
  • A bookkeeping firm's onboarding form showing clients what the election is worth
  • An Arabic SME guide comparing relief with the normal 0% and 9% bands

Questions

Has Small Business Relief been extended?

Yes. Ministerial Decision No. 131 of 2026 extended it to tax periods ending on or before 31 December 2029; it previously stopped at periods ending on or before 31 December 2026.

What revenue limit applies?

AED 3,000,000 or less, in the tax period you are claiming for and in every previous tax period. If revenue exceeded AED 3 million in any earlier period, the relief cannot be elected again.

Who cannot claim Small Business Relief?

Qualifying Free Zone Persons and constituent companies of multinational enterprise groups, under Article 3 of Ministerial Decision No. 73 of 2023.

Is there a downside to electing it?

Tax losses and disallowed net interest expenditure from a period in which you elect the relief cannot be carried forward to later periods, so a loss-making start-up may prefer not to elect.

Rules and official sources

Every legal or regulatory figure this widget uses is listed here, with the official page it was read from. The widget reads them from A2Z's rule file for United Arab Emirates; when a rule changes, the widget changes with it.

RuleOfficial sourceIn force fromLast verifiedNext review
Small Business Relief revenue limit
Revenue of AED 3,000,000 or less in the relevant Tax Period AND every previous Tax Period; exceeding it once ends eligibility. 		Ministerial Decision No. 73 of 2023 on Small Business Relief
UAE Ministry of Finance - FDL 47/2022 Art. 21; MD 73/2023 Art. 2(1), 2(3)		 1 Jun 2023 6 Oct 2026 4 Apr 2027
Small Business Relief last eligible tax-period end
Relief can be elected for Tax Periods ending on or before 31 December 2029. Decision issued 29 July 2026, in force the day after publication. 		Ministerial Decision No. 131 of 2026 amending MD 73 of 2023 (Small Business Relief)
UAE Ministry of Finance - MD 131/2026 Art. One, replacing MD 73/2023 Art. 2(2)		 29 Jul 2026 6 Oct 2026 4 Apr 2027
Who cannot elect Small Business Relief
Not available to a Qualifying Free Zone Person or a Constituent Company of a Multinational Enterprise Group. 		Ministerial Decision No. 73 of 2023 on Small Business Relief
UAE Ministry of Finance - Art. 3		 1 Jun 2023 6 Oct 2026 4 Apr 2027
Losses in a Small Business Relief period
Tax losses and disallowed net interest expenditure of a period in which relief is elected cannot be carried forward. 		Ministerial Decision No. 73 of 2023 on Small Business Relief
UAE Ministry of Finance - Arts. 4, 5		 1 Jun 2023 6 Oct 2026 4 Apr 2027
Corporate Tax 0% band
Per Taxable Person per Tax Period, for Tax Periods starting on or after 1 June 2023. 		Cabinet Decision No. 116 of 2022 (taxable income threshold)
UAE Ministry of Finance - Federal Decree-Law No. 47 of 2022 Art. 3(1)(a); CD 116/2022 Art. 2		 1 Jun 2023 6 Oct 2026 4 Apr 2027
Corporate Tax rate above the 0% band
tax = max(0, taxable income - 375,000) x 9%. FTA General Guide Example 1: AED 6,000,000 -> AED 506,250. 		Cabinet Decision No. 116 of 2022 (taxable income threshold)
UAE Ministry of Finance - Federal Decree-Law No. 47 of 2022 Art. 3(1)(b); CD 116/2022 Art. 3		 1 Jun 2023 6 Oct 2026 4 Apr 2027

Sources

  1. Ministerial Decision No. 73 of 2023 on Small Business Relief - UAE Ministry of Finance . FDL 47/2022 Art. 21; MD 73/2023 Art. 2(1), 2(3). Verified 2026-10-06.
  2. Ministerial Decision No. 131 of 2026 amending MD 73 of 2023 (Small Business Relief) - UAE Ministry of Finance . MD 131/2026 Art. One, replacing MD 73/2023 Art. 2(2). Verified 2026-10-06.
  3. Cabinet Decision No. 116 of 2022 (taxable income threshold) - UAE Ministry of Finance . Federal Decree-Law No. 47 of 2022 Art. 3(1)(a); CD 116/2022 Art. 2. Verified 2026-10-06.

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A2Z Tools UAE Small Business Relief Checker
https://a2z.tools/embed/uae-small-business-relief-checker

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