Possibly, if resident person, not QFZP, and all prior period revenue also ≤ AED 3M — confirm with advisor.
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Small Business Relief UAE: Who Can Claim It?
Quick answer
Small Business Relief may apply to UAE resident persons with revenue equal to or less than AED 3,000,000 in the current and all previous tax periods, subject to exclusions such as Qualifying Free Zone Persons and certain multinational group members.
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Open toolCommon disqualifiers
QFZP entities, members of large MNE groups, and those with foreign permanent establishment income may not elect SBR. Revenue in all prior periods must be under AED 3M.
Full service page: small business relief uae →
Last verified: June 2026
Fees and rules traced to official UAE authorities. KPM Global review cadence: monthly or on FTA/GDRFA updates.
Official source basis
Federal Tax Authority (tax.gov.ae) public guidance. KPM Global simplified this for business owners — not a substitute for official FTA advice or EmaraTax records.
Fees & rules last reviewed: June 2026
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