Corporation tax UAE. Small Business Relief

This relief is available for Resident Person (natural persons and juridical persons)

conditions

• Election for each Tax Period.
• Revenue equal to or less than AED 3,000,000 in both the current and all previous Tax Periods

Relief

• Treated as not having derived any Taxable Income in the Tax Period
• Other exemptions, reliefs and deductions are not available
• No transfer pricing documentation required, however, still needs to comply with the arm's length principle

This relief is not available for Qualifying Free Zone Person and a member of a multinational group with consolidated group revenue of more than AED 3.15 billion

Contact us for Corporation tax UAE accounting and registration

Contact by whatsapp 05052744200 for corporation tax registration.