If your revenue is within AED 3,000,000, you can elect Small Business Relief and pay 0% corporate tax — but electing means you forfeit loss carryforward. This tool tells you whether to elect, based on whether you are profitable or loss-making.
Recommendation
Saves AED 2,250 in corporate tax this period.
Want to see the exact tax without relief? Open the Corporate Tax Calculator.
Small Business Relief (Ministerial Decision No. 73 of 2023) lets a resident person with revenue ≤ AED 3,000,000 be treated as having no taxable income — 0% corporate tax for the period. It sounds like a pure win, but there is a real catch.
Electing means you are treated as having no taxable income — so you cannot carry forward tax losses from that period. This flips the decision depending on your result:
SBR is available only for tax periods ending on or before 31 December 2026, and QFZPs and MNE members are excluded. See the Corporate Tax Calculator for the exact tax without relief.
Under Ministerial Decision No. 73 of 2023, a resident taxable person with revenue of AED 3,000,000 or less can elect Small Business Relief and be treated as having no taxable income — paying 0% corporate tax for that period. It is available for tax periods ending on or before 31 December 2026.
Qualifying Free Zone Persons (QFZPs) and members of multinational enterprise groups cannot claim it. Also, once your revenue exceeds AED 3,000,000 in any period, eligibility is lost for future periods.
When you elect, you are treated as having no taxable income — which means you cannot carry forward tax losses (or disallowed net interest) from that period. If you are loss-making, electing destroys a valuable future tax asset: a loss can otherwise shelter up to 75% of future taxable income.
Elect when you are profitable and within the AED 3M limit — it simply saves tax. Do NOT elect in a loss year: you already pay no tax on a loss, and electing throws away the carryforward. This tool gives you a clear verdict for your numbers.
No. Everything runs in your browser — your revenue and income figures never leave your device.
Disclaimer: This is a general planning estimate for the UAE Small Business Relief election, not tax advice. Eligibility depends on revenue across all periods, residency, and group status. The election is generally irrevocable for the period, so confirm with the Federal Tax Authority or a qualified UAE tax adviser. See our full disclaimer.