What is “Small Business Relief” ?
Small Business Relief exempts certain businesses from the obligation to calculate and pay Corporate Tax and relieves them from regular Corporate Tax reporting requirements. Eligible Taxable Persons with Revenues of AED 3 million or less in the current Tax Period and those ending on or before December 31, 2026, can elect to be treated as having no Taxable Income for that Tax Period and are not required to calculate their Taxable Income or file a complete Corporate Tax Return. Refer to question 66 for eligibility details. If a Taxable Person’s Revenue exceeds AED 3 million in any Tax Period, they will no longer be eligible for Small Business Relief for that Tax Period and subsequent periods
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