Small Business Relief lets a UAE business with revenue at or below AED 3,000,000 be treated as having derived no taxable income at all. The relief has an end date written into the decision itself, and that date is now close.
The calculator checks the four conditions that decide eligibility and shows the corporate tax that would apply without the relief: nothing on the first AED 375,000 of taxable income, 9% above it. Electing the relief also means giving up other exemptions and deductions for that period — a trade-off the numbers alone do not capture.
A figure like this is classically read as one input to a structure, next to where the profit arises and how each entity is held — neither of which this page can see. Applying it to a specific structure is the work of Ignito.Advisory, and it is paid. The first conversation is free: thirty minutes under NDA, and you leave with a written statement of the problem and a proposed scope. Request a discovery call →
Informational resource curated by the Ignito legal practice and cross-checked against primary sources. This is not legal advice and does not create a lawyer-client relationship. Rules change — verify against the primary source before you sign or file.
Ministerial Decision No. 73 of 2023 states the threshold applies to tax periods starting on or after 1 June 2023 and continues to apply only to periods ending on or before 31 December 2026. For a period ending after that date the relief is simply unavailable, whatever the revenue.