Money
UAE corporate tax at 0% up to AED 375,000 and 9% above that, with a Small Business Relief note.
Federal Decree-Law No. 47 of 2022 charges 0% on taxable income up to AED 375,000 and 9% above that. Small Business Relief, Ministerial Decision No. 73 of 2023 as extended by Ministerial Decision No. 131 of 2026, can treat a resident person with revenue of AED 3,000,000 or below as having no taxable income for tax periods ending on or before 31 December 2029. You still have to elect it. A Qualifying Free Zone Person cannot use that relief. The free-zone switch here does not test qualifying income. It shows zero only if you say the whole amount qualifies. The return date is nine months after the tax period ends. Last checked 22 October 2026. This is not an FTA filing.
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Only if you are an eligible resident person and you elect Small Business Relief for that period. This page applies the election when you tick it and the revenue you type is at or under the cap. It does not check groups, previous periods, or free-zone status for you.
It treats the taxable income you typed as qualifying income at 0%. Mixed income, the de minimis test, and substance are not calculated. Untick it to see 0% and 9% on the ordinary bands.