AED 3 million per tax period — confirm latest FTA guidance.
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.
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
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