Small Business Relief (SBR ≤ AED 3M): Eligibility & Tax Election Guide
Editorial responsibility: Valusage Business Advisors Technical Practice (Organization)
Direct answer
How resident entities with revenue ≤ AED 3M qualify for 0% tax under Ministerial Decision 73.
Under Ministerial Decision No. 73 of 2023, eligible resident taxable persons whose gross revenue does not exceed AED 3,000,000 in a tax period can elect for Small Business Relief (SBR). When elected, the business is treated as having no taxable income for that period.
Professional boundary
This article is general information. It is not a filing opinion, legal advice, audit conclusion, investment recommendation or guarantee of authority acceptance or commercial outcome.
What is the practical purpose of this guidance?+
It helps management understand the issue described in “Small Business Relief (SBR ≤ AED 3M): Eligibility & Tax Election Guide”, identify the information that matters and decide whether a fact-specific review is needed.
Does this guidance determine the treatment for a specific UAE business?+
No. The appropriate accounting, tax or commercial treatment depends on the entity’s facts, evidence and current rules. A written scope is required for entity-specific work.
Apply the guidance to a defined requirement
Describe the entity, question, deadline and information available. Submitting an enquiry does not create an engagement.