AED 3 million per tax period — confirm latest FTA guidance.
All tools
Small Business Relief Checker
Check if your UAE business may qualify for Small Business Relief (revenue up to AED 3 million).
Who is this for? UAE resident SMEs with revenue up to AED 3 million considering Small Business Relief election.
Quick answer
Small Business Relief can apply to UAE resident persons with revenue up to AED 3 million, excluding QFZPs, foreign PE, and certain MNE groups. Effectively 0% CT on qualifying revenue basis when elected.
Loading tool…
KPM consultant insight
SBR is an election with conditions — revenue in all prior periods matters. We confirm eligibility before you file CT returns.
FTA explains the law — KPM helps you apply it to your business setup, banking, and cash flow.
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: 14 October 2026
Related tools
Related guides & services
Complete UAE business & tax services directory
Business setup & licensing
- Start Business Dubai Foreign Investor
- Dubai Mainland License Cost
- Start UAE Business While Employed
- Bank Account Mainland Company Dubai
- Company Registration Dubai
- Free Zone Company Business Dubai Mainland
- UAE Employee Own Company Become Partner
- UAE Company Formation Overseas Businesses Middle East
- Dubai Mainland License
- JAFZA Company Formation
- Mainland vs Free Zone Online Service Business
- Company Formation in Dubai
- Business Setup Dubai
- Business Setup Calculator
Free zones & comparisons
- Free Zone Company Setup Dubai
- IFZA Company Setup Dubai
- Meydan Free Zone Company Setup
- JAFZA Company Formation
- RAKEZ Company Setup
- Shams Free Zone Company Setup
- Ajman Free Zone Company Setup
- Mainland vs Free Zone Dubai
- Offshore Company Formation UAE
- DMCC Company Setup Dubai
- Dubai South Company Setup
- DAFZA Company Setup Dubai
- Hamriyah Free Zone Company Setup
- SPC Free Zone Company Setup
- Free Zone Comparison Tool
Visas & immigration
- Investor Visa Dubai
- UAE Office Size Employee Visa Quota
- Investor Visa Cost Dubai
- Employment Visa Dubai
- Zero Visa Free Zone Company Benefits Limitations and Banking Challenges
- Partner Visa Dubai
- Dependent Visa Dubai
- Immigration Card Dubai
- Family Visa Dubai
- Emirates ID Services Dubai
- Golden Visa UAE
- Freelance Visa Dubai
- UAE Visa Cost Estimator
- Golden Visa Checker
VAT, corporate tax & compliance
- Corporate Tax Return Filing UAE
- VAT Consultant Dubai
- Tax Consultant UAE
- VAT Consultant UAE
- ESR Filing UAE
- Corporate Tax Penalty UAE
- VAT Return Filing Dubai
- Tax Residency Certificate UAE
- Tax Compliance Calendar UAE
- Innovation City RAK Company Setup
- Free Zone Corporate Tax UAE
- Qualifying Free Zone Person UAE
- UBO Filing UAE
- Tax Consultant Dubai
- UAE Tax Services Hub
- Corporate Tax Calculator
- VAT Registration Checker
Accounting & bookkeeping
Frequently asked questions
Book Small Business Relief assessment
Our Dubai team provides formal quotes within 24 hours — no obligation.