Rate
—
Duration
—
expires Dec 31, 2026
Prior non-residency
—
required before applying
Standard top income tax
0.0%
United Arab Emirates, without the regime
Overview
- Regime
- Small Business Relief
- Country
- United Arab Emirates
- Type
- Exemption
- Status
- Active
- Effective from
- Jun 1, 2023
- Expires on
- Dec 31, 2026
Details
- Summary
- Elective relief for tax-resident persons with revenue not exceeding AED 3 million per tax period (temporary measure).
- Eligibility
- UAE tax-resident taxable persons that elect the relief and meet the revenue threshold
- Benefits
- Treated as having no taxable income for the period if elected and eligible
- Requirements
- Revenue in the current and prior tax periods must not exceed AED 3 million each; election required
- Limitations
- Certain CT reliefs, exemptions, loss relief and transfer pricing rules do not apply while relief is elected; relief lost if threshold exceeded
- Income types covered
- Business revenue of electing tax-resident persons
- Duration details
- Temporary relief available through 31 December 2026
Other regimes in United Arab Emirates
| Name | Type | Rate |
|---|---|---|
| Free Zone Regime | Free zone | 0.0% |
View source PwC UAE 2026