UAE Small Business Relief Eligibility Review

UAE Small Business Relief can treat an eligible resident person as having no taxable income for an elected period. It is not an automatic exemption from registration, return filing or keeping records.

Assess relief before making the election

We coordinate the review with a UAE tax professional. Revenue must not exceed AED 3 million in the relevant and previous tax periods, with exclusions including qualifying free-zone persons and specified multinational groups. The current relief applies to qualifying periods beginning on or after 1 June 2023 and ending on or before 31 December 2026; that is not a universal return deadline.

Information and documents

Provide accounts, revenue history, entity and group details, free-zone status and prior elections. The deliverable identifies eligibility, evidence and filing instructions where included. Returns, restructuring and specialist advice are separately scoped; an election is not recommended until the facts are checked.

Scope, fees and completion

Coutts Consultants coordinates the records and the appropriate accounting professional, with unresolved items referred for management approval. The quotation specifies periods, transaction volumes, outputs and any included submissions. Audit, additional tax advice and reconstruction of incomplete records are separately scoped where needed; management remains responsible for the information, approvals and payments.