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UAE: The Small Business Relief (SBR)

Content updates

The Small Business Relief (SBR) introduced by the Ministry of Finance aims to support SMEs and Start-ups by reducing their Corporate Tax (CT) burden and compliance costs.

The UAE Minister of Finance issued, a couple of days ago, a new resolution (Ministerial Resolution No. 73 of 2023) concerning the relief that SMEs and Start-ups (small businesses) can benefit from in relation to their corporate tax. The aim is to support these businesses by reducing their tax burden and compliance costs.


Scope of Application

  • Applies to taxable persons where revenue is below AED 3,000,000 for each tax period.
  • Applies between 01 June 2023 and 31 December 2026. This means that:
    • If your tax cycle starts in January, you'll be able to claim tax relief as of Jan 2024 until 31 Dec 2026.
    • If your tax cycle starts in June, you'll be able to claim tax relief as of June 2023 until 31 Dec 2026.



  • SBR is not applicable to Qualifying Free Zones Entities or Multi National Corporations.
  • Splitting the business into 2 or more entities to be able to benefit from the SBR may be considered an example of the "anti-abuse rule" stipulated in the CT Law (Art 50).



The Resolution is yet to be published in the Official Gazette. It comes in force (15) days after it's publication.

Nadim Al Jisr
By Nadim Al Jisr
Editorial Lead

Nadim Al Jisr joined Thomson Reuters in 2014 as a Content Specialist, then moved to oversee the Westlaw Middle East platform and manage its growth. Nadim holds a Bachelor’s Degree in Law and has more than 10 years of experience as a legal consultant and litigator in Lebanon, Saudi Arabia and UAE. Nadim is native Arabic speaker and proficient in English and French. Nadim is currently completing his Master’s Degree in Law. Nadim is currently the Editorial Lead heading the MENA Content Team.

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