UAE Small Business Relief Eligibility Checker
What this checker does
Small Business Relief lets an eligible Resident Person be treated as having no taxable income for a tax period — effectively 0% Corporate Tax on all their income — if their revenue does not exceed AED 3,000,000 in that tax period and every previous tax period. A single breach of that cap in any past period permanently rules it out for every period after, and it isn't available to Qualifying Free Zone Persons or members of a Multinational Enterprise Group with consolidated revenue of AED 3.15 billion or more. It's also only available for tax periods ending on or before 31 December 2029, and must be actively elected in your tax return — it isn't automatic. This tool checks your business against all of these conditions.
Disclaimer
This calculator provides an indicative result for guidance purposes only and is not a confirmed or legally binding determination. It does not review anti-abuse rules such as artificial separation of business activities to stay under the revenue threshold, or the specific accounting standard used to determine your revenue. PrimeLedger Consultancy FZCO does not accept responsibility for the accuracy of the result produced by this tool. Please cross-check your result with a qualified expert, such as PrimeLedger, and refer to official Federal Tax Authority guidance before making any tax position decisions.
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Your Small Business Relief Eligibility
Answer all the questions and enter your revenue to check your Small Business Relief eligibility.
Last Updated: 14 August 2026