When does Small Business Relief end?
Periods ending ≤ 31 Dec 2026
Small Business Relief applies to tax periods starting on/after 1 June 2023 and only continues for periods ending on or before 31 December 2026.
More on Corporate Tax
When did UAE corporate tax start?FYs on/after 1 June 2023Penalty for late corporate tax registration?AED 10,000What is the UAE corporate tax rate?9%What income is taxed at 0% corporate tax?AED 375,000What is the UAE minimum top-up tax (DMTT)?15%Who does the UAE DMTT apply to?MNEs with €750M+ revenueCorporate tax rate for free zone businesses?0% on Qualifying IncomeSmall Business Relief revenue cap?AED 3,000,000