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UAE Small Business Relief Calculator

Check if your UAE business qualifies for the 3M Small Business Relief on Corporate Tax. Walks the Federal Decree-Law 47/2022 Article 21 + Ministerial Decision 73/2023 decision tree in 6 questions.

Six questions — under 60 seconds

Article 11 of Federal Decree-Law 47/2022 defines Resident Person. Most UAE-based LLCs, sole establishments, Free Zone entities are Resident Persons.
Gross revenue — not profit. Includes sales of goods/services, investment income, capital gains, foreign-source income. SBR threshold is 3,000,000.
Once you exceed 3M in any period, SBR is permanently disqualified (Ministerial Decision 73/2023 Article 3). One year over the threshold = no SBR forever.
SBR is mutually exclusive with QFZP election. You can't take both in the same period.
If yes, you're subject to Pillar 2 rules and excluded from SBR.
Specific Article 4 exemptions: government entities, government-controlled entities, extractive businesses, qualifying investment funds, REITs, qualifying public benefit entities.

What this calculator does

Walks the official decision tree for UAE Corporate Tax Small Business Relief, exactly as set out in Federal Decree-Law 47/2022 Article 21 and Ministerial Decision 73 of 2023.

What "Small Business Relief" actually is

A Resident Person with gross revenue ≤ 3,000,000 can elect to be treated as having no taxable income for the period — owing zero Corporate Tax. The relief is available for tax periods ending on or before 31 December 2029 (Ministerial Decision 131/2026 extended the original 2026 cut-off).

Key constraints to remember

When NOT to elect, even if eligible

If you have significant tax losses in the period that could shelter future profits, electing SBR throws those losses away. Run the math both ways: 0% under SBR with losses lost, vs 0% under the 375k bracket with losses preserved. The right answer depends on your forecast.

📜 Law reference: Federal Decree-Law 47/2022 Article 21 (Small Business Relief) · Ministerial Decision 73 of 2023 (implementation rules) · Cabinet Decision 100/2023 (Qualifying Free Zone Person rules) · Federal Decree-Law 47/2022 Article 4 (excluded categories) · Article 34 (transfer pricing).
⚠ Not tax advice. This is a structured walkthrough of the published rules. For your specific filing — especially around transfer pricing, intercompany structures, or multi-entity setups — consult an FTA-registered tax agent or a Big 4 advisor.

Want the full Decision Tree?

We published a comprehensive 8-section guide covering this same logic plus a worked calculation and the 7 most common mistakes SMBs make. Free, no signup required.

HIBR ERP elects Small Business Relief automatically

HIBR's CT engine runs this decision tree on every customer at year-end and flags whether SBR is the optimal election — taking your tax losses into account.

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