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.