Corporate Tax election allowing 0% tax for qualifying resident persons with revenue up to AED 3 million per tax period.
Small Business Relief
Small Business Relief UAE
Qualify for UAE Small Business Relief (SBR) — 0% Corporate Tax on qualifying income when revenue stays below AED 3 million. KPM Global Services assesses eligibility, manages FTA election, and ensures compliant annual filings.
- Revenue Under AED 3M
- 0% CT Election
- FTA Compliant
SBR Path
Small Business Relief UAE
1Assess
2Elect
3File
4Monitor
SME tax simplification
Not available to QFZP entities.
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UAE Clients Served
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Overview
UAE Small Business Relief explained
Small Business Relief (SBR) under UAE Corporate Tax Law allows qualifying resident persons with revenue not exceeding AED 3 million in a tax period and previous period to elect 0% tax treatment — simplifying compliance for micro and small enterprises.
SBR is unavailable to Qualifying Free Zone Persons (QFZP), members of multinational groups above threshold, and businesses electing standard CT regime. Revenue calculation follows FTA accounting standards with specific inclusions and exclusions.
KPM Global Services evaluates SBR eligibility, manages election on Corporate Tax return, and monitors revenue thresholds to advise when standard 9% CT rate applies.
Who This Is For
Small Business Relief clients
- UAE SMEs with annual revenue under AED 3 million
- Startups in first years below revenue threshold
- Mainland service and trading micro-businesses
- Free zone companies not electing QFZP status
- Business owners confused about CT registration with low revenue
- Companies approaching AED 3M threshold needing transition planning
How We Help
Small Business Relief advisory
Eligibility assessment
Confirm revenue threshold, resident status, and exclusion rules.
SBR election
File election on Corporate Tax return per FTA procedure.
Revenue monitoring
Track turnover to anticipate exit from SBR qualification.
CT registration
Register for Corporate Tax TRN even when electing SBR.
Transition planning
Plan standard 9% CT compliance when revenue exceeds threshold.
Return preparation
Prepare annual Corporate Tax return reflecting SBR election.
Process
Small Business Relief compliance steps
- 1
Revenue review
Analyse revenue per FTA definition for current and prior period.
- 2
Exclusion check
Confirm entity not QFZP, MNE group member, or otherwise excluded.
- 3
CT registration
Obtain Corporate Tax TRN from FTA if not registered.
- 4
SBR election
Elect Small Business Relief on annual tax return filing.
- 5
Annual filing
Submit Corporate Tax return within FTA deadline.
- 6
Threshold monitoring
Alert when revenue approaches AED 3M exit point.
Documents
SBR assessment documents
- Financial statements and revenue breakdown
- Trade licence and corporate structure details
- VAT returns corroborating revenue figures
- Related-party transaction records
- Prior Corporate Tax returns if filed
- QFZP election status confirmation
- Group ownership structure for MNE exclusion test
- Bank statements supporting revenue position
Pricing
SBR advisory costs
Lower complexity than full CT compliance but registration still required.
- Initial eligibility assessment versus annual return filing
- Financial statement preparation if records incomplete
- Transition advisory when exceeding AED 3M threshold
- Bundled with VAT and accounting services
- CT registration as standalone or package step
SBR election errors can trigger penalties. KPM Global Services confirms eligibility before election filing.
Timeline
SBR compliance calendar
Post-licence
CT registration
Register for Corporate Tax within FTA deadline.
Financial year end
Assessment
Confirm revenue under AED 3M for SBR election.
+ 9 months
Return filing
File Corporate Tax return with SBR election.
Ongoing
Monitor
Track revenue for threshold breach planning.
Avoid Mistakes
Small Business Relief mistakes
- Assuming no CT registration needed because revenue is low
- Electing SBR while also claiming QFZP status — incompatible
- Underreporting revenue including exempt income incorrectly
- Missing CT return deadline despite SBR zero tax position
- Not planning for 9% CT when revenue growth exceeds threshold
- Ignoring related-party revenue aggregation rules
Why KPM
Why Choose KPM Global Services
UAE-focused advisory
Practical guidance on Small Business Relief advisory in the UAE from a Dubai-based team that works with authorities, banks, and regulators daily.
Clear documentation
Structured checklists, realistic timelines, and transparent scope so you know what is included before you proceed.
Connected services
Link setup, visas, banking, accounting, VAT, Corporate Tax, PRO, and legal support through one coordinated advisory journey.
No generic templates
Advice is tailored to your activity, shareholders, jurisdiction, and operational plans — not a one-size-fits-all package.
Free Consultation
Request a Quote — Small Business Relief UAE
Share your requirements and our UAE advisory team will respond with practical next steps and a transparent scope.
FAQ
Small Business Relief UAE — Frequently Asked Questions
Practical answers about small business relief uae in the UAE.
Ready to get started with Small Business Relief UAE?
Speak with KPM Global Services for practical UAE guidance — free consultation, no obligation.