Member of a large group and SBR
My UAE company belongs to a big international group. Can it use Small Business Relief?
The situation
No, if it is a constituent company of a multinational group with consolidated revenue above AED 3.15 billion. Such companies are excluded.
The law
- Ministerial Decision 73 of 2023 as amended by Ministerial Decision 131 of 2026: Small Business Relief for revenue up to AED 3 million, tax periods ending on or before 31 December 2029
What it means for you
Example: a small Dubai sales office of a group with EUR 1 billion revenue is excluded even if its own revenue is AED 2 million. It files a standard return, with 0 percent on the first AED 375,000 of taxable income and 9 percent above. Large groups may also be within the domestic minimum top-up tax rules.
What to do
- Check the group's consolidated revenue.
- If above AED 3.15 billion, file a standard return.
- Apply transfer pricing to group charges.
- Check top-up tax rules with the group tax team.
We can do this for youCorporate Tax return with Small Business Relief for SMEs and freelancers with revenue up to AED 3 million: AED 2,250