Claim UAE Small Business Relief Before It Sunsets
Revenue under AED 3M? You qualify for 0% Corporate Tax until Dec 31, 2026. Most SMEs don't realise they need to elect SBR on EmaraTax — and after the sunset, the relief is gone. Xrero auto-flags eligibility and prepares your nil-tax return.
Small Business Relief, in plain terms
- What it is: Cabinet Decision 73/2023 — UAE businesses with revenue ≤ AED 3M get treated as having zero CT liability.
- Who qualifies: UAE-resident juridical persons with revenue under AED 3M for all relevant tax periods.
- Deadline: Applies to tax periods ending on or before 31 December 2026. After that — sunset.
- How to claim: You must elect SBR in your CT return on EmaraTax. Not automatic.
- Penalty for missing: If revenue creeps above AED 3M and you didn't track it, you owe 9% on profit above AED 375K + fines.
Eligibility tracker
Xrero monitors your YTD revenue and flags when you cross AED 2.5M (early warning) and AED 3M (out of SBR).
Nil-tax CT return prep
Generates the exact CT return shape EmaraTax expects, with SBR election pre-checked.
Owner-friendly explanation
Copilot explains SBR in EN or AR. Most UAE SME owners don't know they need to elect — we walk you through it.
Why this matters in the next 6 months
SBR is the single biggest tax break for UAE SMEs — and it disappears December 31, 2026. After that, every dirham of profit above AED 375K is taxed at 9%. Owners who file 2025 returns without SBR election (because nobody told them) get an avoidable bill.
Xrero's CT module (xrero_l10n_ae_corporate_tax) was specifically built to handle SBR election + auto-flag eligibility thresholds. Most generic accounting tools don't have this UAE-specific feature.
Book a 20-min SBR demo + free eligibility check
We'll plug your last 12 months of revenue and tell you: are you SBR-eligible, when do you cross AED 3M, and what your CT return looks like if you elect SBR vs don't.
Xrero is not a UAE-registered tax advisor. This page summarises FTA Cabinet Decision 73/2023 and EmaraTax filing instructions; always confirm specifics with a UAE tax advisor or directly with the FTA before filing.