Small Business Relief: 0% corporate tax, if elected
Revenue up to AED 3 million can pay no corporate tax for periods ending by 31 December 2029. You must elect it.
Free · Xrero prepares return figures; it is not a registered tax agent, so confirm your case with a tax adviser or the FTA
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WhatsApp usDoes the relief apply to your period?
Answer five questions. The result updates as you type.
This is an estimate, not legal or tax advice. Confirm your own case with a UAE tax adviser or the FTA before you file.
| FY 2026 · to 31 Oct | Under AED 3M | AED 2,184,600 |
| FY 2025 · filed | Relief elected | AED 2,415,800 |
| FY 2024 · filed | Relief elected | AED 1,920,400 |
Most assume 0% is automatic. It isn't.
The ceiling is watched for you
Without the election, 9% applies above AED 375,000. Xrero tracks revenue and marks the election for you.
- Revenue against AED 3 million, every day
- A warning at AED 2.5 million
- The election marked for you to confirm
What it is, who qualifies, how to claim
Revenue of AED 3 million or less is treated as no taxable income.
UAE residents under the ceiling; not qualifying free zone persons or large groups.
Tax periods ending on or before 31 December 2029, after the extension.
Elect it in the return on EmaraTax, every period. Never automatic.
Losses in a relief period cannot be carried forward. Compare first.
Registration and the annual return are still required.
Your position against AED 3 million, daily
Measured from posted documents: the number you see is the number the return uses.
| Source | Documents | AED |
|---|---|---|
| Sales invoices posted | INV/2026/0001–0938 | 2,241,350.00 |
| Credit notes | RINV/2026/0001–0027 | −63,900.00 |
| Other operating income | MISC/2026/0014 | 7,150.00 |
| Revenue counted for the relief | 2,184,600.00 |
A cash book can't tell you where December lands.
Posted invoices can.
Post the invoices. The return figures follow.
Every invoice posted during the year feeds the return, so it is read, not rebuilt.
- ✓Revenue tracked against AED 3 million
- ✓Warning at AED 2.5 million
- ✓Return prepared with the election marked
From the first call to the first return
Bring twelve months of revenue. We show your position against the ceiling.
Invoices, bills and bank lines loaded and reconciled, so revenue is a ledger figure.
Figures ready with the election marked; you or your adviser file on EmaraTax.
One price per user; set-up optional
AED 83 per user a month on the annual plan.
- Accounting, invoicing, VAT and corporate tax
- Revenue tracker with a warning at AED 2.5M
- Your own workspace and database, backed up twice a day
- Arabic and English for every user
Our team configures the system, moves in your data and trains your staff. Paid once.
See pricing in detail →Common questions
Who can use Small Business Relief?
A UAE resident business with revenue of AED 3 million or less in the current period and all earlier ones, except qualifying free zone persons and large multinational groups.
Is the relief automatic?
No. You elect it in the corporate tax return on EmaraTax for each tax period. Without the election the normal rules apply.
What if revenue passes AED 3 million?
The relief does not apply for that period, and 9% applies above AED 375,000. Because the test covers earlier periods, it is not available again. Xrero warns at AED 2.5 million.
Does Xrero file the return for me?
No. Xrero prepares the figures with the election marked; you or your tax adviser file on EmaraTax. AED 99 per user a month, set-up from AED 2,999.