FTA Article 21 Relief
UAE Small Business Relief (SBR) Filing & Election Services
For UAE Resident Taxable Persons with Gross Revenue ≤ AED 3,000,000
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.
Key SBR Conditions & Duration
- Applies to tax periods starting on or after 1 June 2023 and ending on or before 31 December 2026.
- Revenue threshold is evaluated on an aggregate gross revenue basis (cash or accrual accounting).
- Members of Multinational Enterprises (MNC groups with consolidated revenue ≥ AED 3.15B) and Qualifying Free Zone Persons (QFZPs) cannot elect SBR.
Accounting Record Requirements
Although taxable income is treated as zero under SBR, businesses are still legally required to maintain simplified financial records and submit an annual simplified tax return via EmaraTax.
File Your SBR Election with Valusage
Ensure your small business relief election is filed accurately without compliance errors.