Corporate Tax return with Small Business Relief for SMEs and freelancers with revenue up to AED 3 million

We confirm your revenue stays within AED 3 million for this and every earlier period, check you are not excluded, elect Small Business Relief in the return, and file on EmaraTax so you pay no Corporate Tax for the period while keeping your losses and records safe.

AED 2,250Yearly

For: Resident companies and individuals in business whose revenue is AED 3 million or less in the current and all earlier tax periods, for tax periods ending on or before 31 December 2029. Not for Qualifying Free Zone Persons or members of large multinational groups.

What we need from you

Revenue for the current period
AED 3 million test
Revenue for every earlier tax period
Test applies to all prior periods
Basic financial statements or management accounts
Return figures and records
Group structure
Exclusion for large multinational groups
Free zone status
Qualifying Free Zone Persons are excluded
Tax losses brought forward
Losses are kept but not used in SBR years

What we discuss

Is revenue close to AED 3 million?
One period above it ends access for good
Did you make a loss this year?
A standard return may be better so the loss is carried forward
Is the business split across entities to stay under the threshold?
Artificial separation is targeted by anti-abuse rules
Are you a free zone company?
Decide between 0% status, standard rate or SBR
Will you be VAT registered?
VAT obligations continue regardless of SBR

What we file

Compute revenue under accounting standards
Revenue for the period must be AED 3,000,000 or less, and in every previous period
Corporate Tax return with Small Business Relief election

What you get

Filed return acknowledgement
Revenue tracker for next period

The law

Art 21, Federal Decree-Law 47 of 2022: Small Business Relief: treated as having no taxable income for the period Source
Ministerial Decision 73 of 2023 as amended by Ministerial Decision 131 of 2026: Revenue threshold AED 3 million; available for tax periods ending on or before 31 December 2029 Source
Art 53, Federal Decree-Law 47 of 2022: Return within 9 months of the period end Source
Art 56, Federal Decree-Law 47 of 2022: Keep records for 7 years after the period Source

Questions people ask

Online payment in AED is not open yet. Send us a message and an adviser for United Arab Emirates confirms the scope and the fee before any work starts.