Website Last updated:

July 30, 2026

This Guide, CTGSBR1, provides official guidance on the Small Business Relief under Article 21 of the UAE Corporate Tax Law (Federal Decree-Law No. 47 of 2022). It details the eligibility criteria for Resident Persons whose Revenue does not exceed AED 3 million in the relevant and previous tax periods. An eligible person can elect to be treated as having no Taxable Income, providing significant tax and administrative relief. The guide clarifies that members of MNE groups and Qualifying Free Zone Persons are ineligible. It also outlines compliance obligations and the FTA's anti-abuse powers concerning artificial separation.

Small Business Relief

Corporate Tax Guide | CTGSBR1

August 2023

1. Glossary

2. Introduction

2.1. Overview
1. 2.1.1. Short brief
  2.1.2. Purpose of the guide
  2.1.3. Who should read this guide?
  2.1.4. How to use this guide
  2.1.5. Legislative references
  2.1.6. Status of this guide

3. What is Small Business Relief?

Contents