Small Business Relief in Dubai
Confirm eligibility, model the benefit and ensure the relief is properly elected in the Corporate Tax return.
Cost of Delay
Last reviewed 22 Sep 2026Small Business Relief is not automatic. Missing the return deadline or making an unsupported election can create filing penalties, additional tax or loss of an expected benefit.
Summarised from official UAE sources for information. Amounts and deadlines depend on the facts and can change, so the current position is confirmed before we advise.
File My SBR Return CorrectlyCase study
Example scenario, not a completed engagementAn SME expected to pay Corporate Tax because it had accounting profit. Regent confirmed relief eligibility, compared the alternatives and completed the election correctly in the return.
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Frequently asked questions
What does Regent include in its Small Business Relief service?
Scope includes revenue threshold and connected-business review, eligibility and exclusion testing, relief-versus-tax-loss comparison, and election and filing support. The proposal confirms entities, periods and exclusions.
When should we start and what will Regent need?
Start when the obligation, transaction, notice or deadline is known. Regent will issue a focused request list beginning with revenue threshold and connected-business review, entity details, records and dates.
Can we check our position before committing to the full service?
Yes. Use the SBR Eligibility and Fee Checker for an initial indication, then route the result to the appropriate Regent advisor.
What is UAE Small Business Relief?
Small Business Relief allows an eligible UAE Resident Person to elect to be treated as having no taxable income for a qualifying tax period. The revenue threshold is AED 3 million for the current and all previous relevant tax periods. The relief is not available to a Qualifying Free Zone Person or a member of a multinational group with consolidated revenue above AED 3.15 billion. It applies only to tax periods ending on or before 31 December 2026, subject to the legal conditions and a valid election. Source: UAE Federal Tax Authority: Small Business Relief.
Are freelancers and sole proprietors subject to UAE Corporate Tax?
Potentially. A natural person conducting a business or business activity in the UAE is generally subject to Corporate Tax registration when total turnover from those activities exceeds AED 1 million in a Gregorian calendar year. Wages, qualifying personal investments and qualifying real-estate investments are excluded. The person may still be eligible for Small Business Relief if the conditions are met. The analysis should separate business receipts from excluded personal income and should not be based solely on the trade licence name. Source: UAE Federal Tax Authority: Corporate Tax registration; UAE Federal Tax Authority: Small Business Relief.