Previous experienceBusinesses subject to Value Added Tax
Tax Agency registration No. 30001887 — registered to act and correspond on your behalf before the FTA.
Verify on the FTA registerOpens the FTA's official register filtered to this entry (20043873).
Small Business Relief: a decision, not a default
Ministerial Decision No. 73 of 2023 lets an eligible resident business elect to be treated as having no taxable income for tax periods ending on or before 31 December 2029 (the original 2026 end date was extended by Ministerial Decision No. 131 of 2026). Electing has conditions and trade-offs. A review tests the revenue test against your closed books and sets out, in writing, what electing — or not electing — would mean for you.
BookTestDecideWritten comparisonBook a relief review
Tell us your revenue band. A Corporate Tax specialist responds promptly with the questions we need answered.
A written quote before any work. We use your details only to respond to your request.
Three businesses near the threshold
If one of these describes you, this is the right next step.
Revenue near the threshold
Some years above AED 3,000,000, some below — and the test looks at every previous tax period, not just this one.
Revenue test · previous periodsA loss year ahead
Electing means the loss of that period cannot be carried forward — a trade-off that deserves a number, not a guess.
Losses · comparisonTold to elect, never told why
Somebody said 'just elect'. Nobody set out what it gives up for your business.
Written comparison · decisionElect or do not elect — on the numbers
What a relief review settles
Five questions and one written comparison.
Elect
- No taxable income computed for the period
- Lower compliance load for the period
- Registration, records and a return still required
Do not elect
- Losses of the period can be carried forward
- Other reliefs and deductions remain available
- Normal rules apply — taxable income computed
Which side you land on depends on revenue in this tax period and in every earlier one — the review sets it out in writing.
Send your revenue band; the election is decided on your numbers, and recorded.
Send my revenue bandFrom booking to a recorded decision
What to have ready
Nothing needs to be perfect — the review exists to find what is missing.
- Closed financial statements for the last periodOr the trial balance if the close is in progress
- Corporate Tax registration certificateOr your EmaraTax reference
- Your financial year endIt fixes which tax periods fall inside the relief's window
- A note of your structureGroup membership and free-zone status affect eligibility
Elect or do not elect — a written conclusion, tested against your figures.
Prepared by a specialist and reviewed by a senior. Tax-related work is reviewed by a Registered Tax Agent where relevant. Nothing is filed before you approve it.
This page describes a scoped review. Deadlines, thresholds and reliefs are as published by the Ministry of Finance and the Federal Tax Authority; what applies to you is confirmed against your own facts. A written scope and quote precede any work.
Three questions we hear about the relief
Short, factual answers. Your own position is what the review settles.
No. It is an election made in the Corporate Tax return for the relevant tax period. A business that qualifies but does not elect is taxed in the normal way.
No. A return is still filed; the election is made in it. Registration and record-keeping obligations continue.
Scope first. After a short consultation you receive a written scope and quote for the review itself, before any work begins.
Decide the election on your numbers
Send the form with your revenue band; a Corporate Tax specialist responds promptly.
