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Small Business Relief UAE: Who Can Claim It?

Quick answer

Small Business Relief may apply to UAE resident persons with revenue equal to or less than AED 3,000,000 in the current and all previous tax periods, subject to exclusions such as Qualifying Free Zone Persons and certain multinational group members.

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Common disqualifiers

QFZP entities, members of large MNE groups, and those with foreign permanent establishment income may not elect SBR. Revenue in all prior periods must be under AED 3M.

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Last verified: June 2026

Fees and rules traced to official UAE authorities. KPM Global review cadence: monthly or on FTA/GDRFA updates.

Official source basis

Federal Tax Authority (tax.gov.ae) public guidance. KPM Global simplified this for business owners — not a substitute for official FTA advice or EmaraTax records.

Fees & rules last reviewed: June 2026

Frequently asked questions

Possibly, if resident person, not QFZP, and all prior period revenue also ≤ AED 3M — confirm with advisor.

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