Can I still select Small Business Relief in the current Tax Period even if I didn't choose it in previous periods?

Can I still select Small Business Relief in the current Tax Period even if I didn’t choose it in previous periods?

Yes, you can. If your Revenue remained below AED 3 million in the previous Tax Periods, you remain eligible to opt for Small Business Relief for the current Tax Period, provided you meet all the necessary criteria (refer to question 66 for eligibility details regarding Small Business Relief for UAE Corporate Tax purposes).

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