Aqid ERPMeaning
Small Business Relief (إعفاء الأعمال الصغيرة) lets a resident person whose revenue is AED 3,000,000 or less in a tax period, and in each tax period before it, elect to be treated as having no taxable income for that period. It is a test of revenue, not profit, and it is made in the corporate tax return, period by period.
It applies to tax periods ending on or before 31 December 2029 (Ministerial Decision No. 73 of 2023, as extended by Ministerial Decision No. 131 of 2026). A business that elects it still registers for corporate tax, files its return on EmaraTax and keeps its records. It is closed to a Qualifying Free Zone Person and to members of multinational groups, and a business that splits its activities to stay under the line loses it.
Also called: SBR · small business relief UAE
Example
A Dubai design studio has revenue of AED 2,600,000 in 2026, as in every year since it started, and an accounting profit of AED 640,000. It elects Small Business Relief in its return due by 30 September 2027 and pays no corporate tax; without the election it would pay 9% on AED 265,000, AED 23,850.