FAQ – Article 21 Small Business Relief
Source: https://mof.gov.ae/corporate-tax-faq/
- Will small businesses be given any UAE CT relief?
In addition to a 0% CT rate for taxable income up to and including AED 375,000, small businesses with revenue below a certain threshold can claim ‘small business relief’ and be treated as having no taxable income during the relevant Tax Period and may be subject to simplified compliance obligations. To claim small business relief, an election must be made to the FTA.
