Official guide Official guide CTGSBR1 Federal Tax Authority

FTA guide CTGSBR1 — Small Business Relief

Small Business Relief — Corporate Tax Guide (CTGSBR1)

Current version Issued August 2023

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This guide predates MD 131/2026 — SBR extended to 2029 (issued 29 July 2026). Check the current rule in that decision. MD 131/2026 — SBR extended to 2029

Document type
Official guide
Number
CTGSBR1
Issued by
Federal Tax Authority
Issued
August 2023
Current position
Current FTA version dated August 2023. It predates Ministerial Decision No. 131 of 2026 and still describes the window as ending 31 December 2026.
Topics
Corporate Tax · Small Business Relief
Official text
English text

Factual summary

The FTA's explanatory guide to Small Business Relief: what the election does (the person is treated as having no taxable income), who cannot elect (members of multinational groups and Qualifying Free Zone Persons), how revenue is tested against the AED 3,000,000 threshold for the current and previous tax periods, the effect on tax losses and interest, the artificial-separation rule, and how to elect in the tax return, with worked examples.

What it means in practice Professional insight

Useful for the mechanics of the election and the examples, but read it together with Ministerial Decision No. 131 of 2026: the guide's statement that the relief ends with periods ending on 31 December 2026 is out of date. The FTA's Small Business Relief topic page showed the same 2026 date when checked on 5 October 2026.

What changed

  1. August 2023 Issued

Relationship chain

Law → decisions made under it → amendments → guidance and announcements; oldest first within each level.

  1. 3 October 2022 Federal Decree-Law FDL 47/2022 — Corporate Tax Law In force — amended
    1. 30 December 2022 Cabinet Decision CD 116/2022 — AED 375,000 rate band — Made under Art. 3(1) In force
    2. 3 April 2023 Ministerial Decision MD 73/2023 — Small Business Relief — Made under Art. 21 In force — amended
      1. August 2023 Official guide FTA guide CTGSBR1 — Small Business Relief — Official guide Current version
      2. 29 July 2026 Ministerial Decision MD 131/2026 — SBR extended to 2029 — Amends Art. 2(2) In force
        1. 7 August 2026 Official announcement MoF news 7 Aug 2026 — SBR to 2029 — Announcement Current version
    3. 1 March 2024 FTA Decision FTA Decision 3/2024 — CT registration deadlines — Made under Art. 51(1) In force
    4. 13 August 2024 Public Clarification CTP003 — first Corporate Tax period — Clarifies Arts. 57–58 Current version

Official sources

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Related services: Small Business Relief Review

Last verified against official sources: 5 October 2026 · اقرأ بالعربية

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General information, not tax advice. Each record is checked against the official source; where they differ, the official Arabic text prevails.