This Federal Tax Authority information bulletin explains the basic Corporate Tax obligations of a small business in the UAE. It covers registration with the FTA on EmaraTax within the prescribed timelines, and the AED 1 million Turnover threshold that triggers registration for a natural person. It confirms the standard rates of 0% on Taxable Income up to AED 375,000 and 9% above that, and sets out Small Business Relief: the AED 3 million Revenue condition, Resident Person requirement, exclusions, and the election made in the Tax Return. Filing within nine months, seven-year record keeping and Administrative Penalties are also addressed.