A lot of small business owners assume Corporate Tax automatically means a 9% bill — but Small Business Relief lets eligible businesses with revenue at or under AED 3,000,000 elect to be treated as having zero taxable income entirely. It isn't automatic, and it isn't available to everyone. Answer the questions below to see where you likely stand before you talk to us or the FTA.

Corporate Tax Eligibility Checker

See whether you may qualify for Small Business Relief.

Total gross revenue for the period, before expenses — not net profit.
Your status —
This tool gives a planning estimate based on the standard Small Business Relief threshold. It doesn't verify your exact revenue recognition, group structure, or Qualifying Free Zone Person status. For a definitive answer, talk to our accountant — book a consultation.

Registration is separate from what you owe

Whatever this checker tells you, one thing doesn't change: every taxable person conducting business in the UAE must register for Corporate Tax, regardless of revenue, profit, or Small Business Relief eligibility. Relief affects your bill, not whether you need to file. If you already know you're over the threshold and want the actual number, our Corporate Tax Calculator works out Mainland and Free Zone scenarios side by side.

Frequently asked questions

Yes. Every taxable person conducting business in the UAE must register for Corporate Tax regardless of revenue or profit. Small Business Relief affects how much you owe, not whether you need to register in the first place.

Revenue is generally your total gross income for the tax period, before deducting expenses, as recognized under UAE-accepted accounting standards — not net profit. It's assessed per tax period, not cumulatively over the company's lifetime.

Not if it's a Qualifying Free Zone Person. Small Business Relief is unavailable to entities benefiting from the 0% Free Zone regime on Qualifying Income — but a Qualifying Free Zone Person may still end up paying very little tax through that regime instead, depending on its mix of qualifying and non-qualifying income.

Small Business Relief requires revenue at or under AED 3,000,000 in the current tax period and every previous tax period since the relief was first available. Once you exceed it in any period, relief is no longer available for that period or any period after, even if revenue drops back down later.

It's an election, not automatic. An eligible business still needs to register for Corporate Tax and actively elect Small Business Relief when filing its return — simply having revenue under the threshold doesn't apply the relief by itself.