Valusage Business Advisors
Corporate Tax5 min read

Small Business Relief (SBR ≤ AED 3M): Eligibility & Tax Election Guide

Published by Valusage Business Advisors Technical Practice

Under Ministerial Decision No. 73 of 2023, eligible resident taxable persons whose gross revenue does not exceed AED 3,000,000 in a tax period can elect for Small Business Relief (SBR). When elected, the business is treated as having no taxable income for that period.

Need advisory guidance for your enterprise?

Speak with a Valusage partner to review your accounting and tax compliance roadmap.