Does Small Business Relief remove corporate tax for my small property company?
Possibly. A UAE-resident company with revenue under AED 3 million can elect Small Business Relief and be treated as having no taxable income, effectively 0% corporate tax, for tax periods ending on or before 31 December 2026. It's not open to Qualifying Free Zone Persons or multinational-group members. Individuals holding property in their personal name are already out of scope and don't need it.
Rules and eligibility criteria change — confirm the current position with the relevant authority before acting. This is general information, not legal advice.
Figures here are indicative as of July 2026 and set by third parties (government, banks, developers) — confirm the current amount before relying on it.
