每个纳税期 AED 300万。请参阅现行 FTA 指引。
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Small Business Relief 核查
核查您的阿联酋企业是否可在营业额不超过 AED 300万时适用 Small Business Relief。
Who is this for? UAE resident SMEs with revenue up to AED 3 million considering Small Business Relief election.
Quick answer
Small Business Relief 可适用于营业额不超过 AED 300万的阿联酋居民——一般排除 Qualifying Free Zone Person、境外常设机构及部分跨国公司集团。正确选择后，可相当于 0% 有效企业所得税。
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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: 27 August 2026
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Frequently asked questions
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