Return still needed under Small Business Relief
If I claim Small Business Relief, do I still have to file anything?
The situation
Yes. Small Business Relief is claimed through the Corporate Tax return. Registration, filing and record keeping all continue.
The law
- Art 53, Federal Decree-Law 47 of 2022: Return due within 9 months of the end of the tax period
- Art 56, Federal Decree-Law 47 of 2022: Records kept for 7 years
What it means for you
Missing the return brings late filing penalties of AED 500 a month for the first 12 months even when no tax is due. Example: a calendar-year 2025 return due 30 September 2026 and filed on 15 December 2026 is three months late, about AED 1,500 in penalties.
What to do
- Register for Corporate Tax.
- Keep simple books and invoices.
- File the return and elect SBR.
- Store records for 7 years.
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