{"id":22522,"date":"2026-09-17T15:53:32","date_gmt":"2026-09-17T11:53:32","guid":{"rendered":"https:\/\/beaufort.ae\/?p=22522"},"modified":"2026-09-17T16:47:35","modified_gmt":"2026-09-17T12:47:35","slug":"small-business-relief-eligibility-uae","status":"publish","type":"post","link":"https:\/\/beaufort.ae\/ru\/small-business-relief-eligibility-uae\/","title":{"rendered":"How to Check If You Are Eligible for Small Business Relief in the UAE"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-post\" data-elementor-id=\"22522\" class=\"elementor elementor-22522\" data-elementor-settings=\"{&quot;ha_cmc_init_switcher&quot;:&quot;no&quot;}\" data-elementor-post-type=\"post\">\n\t\t\t\t<div class=\"elementor-element elementor-element-20be5c2 blog-content e-con-full e-flex e-con e-parent\" data-id=\"20be5c2\" data-element_type=\"container\" data-e-type=\"container\" id=\"blog-paragraph\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6206c83 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"6206c83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A person that is a resident person for UAE Corporate Tax purposes (for example, a UAE company or an individual carrying on a taxable UAE business) can generally elect for Small Business Relief if its revenue is AED 3 million or less in the current tax period and every previous relevant tax period, subject to the statutory exclusions. The AED 3 million threshold applies to tax periods starting on or after 1 June 2023 and, following Ministerial Decision No. 131 of 2026, to subsequent tax periods ending on or before 31 December 2029.<\/p><p>\u00a0<\/p><p>Small Business Relief is not automatic. An eligible business or individual must elect for it in its Corporate Tax return for each relevant tax period. It must still register for Corporate Tax where registration is required, file the required return and maintain records supporting its eligibility.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e43c37c elementor-toc--minimized-on-tablet exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-table-of-contents\" data-id=\"e43c37c\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;headings_by_tags&quot;:[&quot;h2&quot;],&quot;exclude_headings_by_selector&quot;:[],&quot;no_headings_message&quot;:&quot;No headings were found on this page.&quot;,&quot;container&quot;:&quot;.blog-content&quot;,&quot;marker_view&quot;:&quot;numbers&quot;,&quot;minimize_box&quot;:&quot;yes&quot;,&quot;minimized_on&quot;:&quot;tablet&quot;,&quot;hierarchical_view&quot;:&quot;yes&quot;,&quot;min_height&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_tablet&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]},&quot;min_height_mobile&quot;:{&quot;unit&quot;:&quot;px&quot;,&quot;size&quot;:&quot;&quot;,&quot;sizes&quot;:[]}}\" data-widget_type=\"table-of-contents.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__header\">\r\n\t\t\t\t\t\t<h2 class=\"elementor-toc__header-title\">\r\n\t\t\t\tTable of Contents\t\t\t<\/h2>\r\n\t\t\t\t\t\t\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--expand\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__e43c37c\" aria-expanded=\"true\" aria-label=\"Open table of contents\"><i aria-hidden=\"true\" class=\"fas fa-chevron-down\"><\/i><\/div>\r\n\t\t\t\t<div class=\"elementor-toc__toggle-button elementor-toc__toggle-button--collapse\" role=\"button\" tabindex=\"0\" aria-controls=\"elementor-toc__e43c37c\" aria-expanded=\"true\" aria-label=\"Close table of contents\"><i aria-hidden=\"true\" class=\"fas fa-chevron-up\"><\/i><\/div>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t<div id=\"elementor-toc__e43c37c\" class=\"elementor-toc__body\">\r\n\t\t\t<div class=\"elementor-toc__spinner-container\">\r\n\t\t\t\t<i class=\"elementor-toc__spinner eicon-animation-spin eicon-loading\" aria-hidden=\"true\"><\/i>\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3c3f709 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"3c3f709\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Quick Eligibility Checklist<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-9345e15 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"9345e15\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>You can use the following checklist as a first screening test. A detailed review may still be needed where the business has unusual ownership, free zone status, multiple activities or significant changes in revenue.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-323f0ac e-con-full e-flex e-con e-child\" data-id=\"323f0ac\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t<div class=\"elementor-element elementor-element-89ceeb3 e-con-full e-flex e-con e-child\" data-id=\"89ceeb3\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t<div class=\"elementor-element elementor-element-cdb54f5 e-con-full e-flex e-con e-child\" data-id=\"cdb54f5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t<div class=\"elementor-element elementor-element-a3d2170 e-con-full e-flex e-con e-child\" data-id=\"a3d2170\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a2e1dd6 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"a2e1dd6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Eligibility question<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b642a5c e-con-full e-flex e-con e-child\" data-id=\"b642a5c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-c50bf85 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"c50bf85\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p><strong>Result<\/strong><\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b18d43e e-con-full e-flex e-con e-child\" data-id=\"b18d43e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t<div class=\"elementor-element elementor-element-dfbc566 e-con-full e-flex e-con e-child\" data-id=\"dfbc566\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-7c9a89c exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"7c9a89c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Are you a UAE resident person for Corporate Tax purposes?<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6e3b398 e-con-full e-flex e-con e-child\" data-id=\"6e3b398\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1082b95 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"1082b95\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Must be Yes<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-5d94e3e e-con-full e-flex e-con e-child\" data-id=\"5d94e3e\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t<div class=\"elementor-element elementor-element-5da1b87 e-con-full e-flex e-con e-child\" data-id=\"5da1b87\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d444712 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"d444712\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Is revenue AED 3 million or less?<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-2561494 e-con-full e-flex e-con e-child\" data-id=\"2561494\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-b904545 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"b904545\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Must be Yes<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-ff37086 e-con-full e-flex e-con e-child\" data-id=\"ff37086\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t<div class=\"elementor-element elementor-element-1dcd7f9 e-con-full e-flex e-con e-child\" data-id=\"1dcd7f9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d095dea exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"d095dea\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Does the tax period start on or after 1 June 2023 and end on or before 31 December 2029?<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-8764080 e-con-full e-flex e-con e-child\" data-id=\"8764080\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9339ff1 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"9339ff1\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Must be Yes<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-950067c e-con-full e-flex e-con e-child\" data-id=\"950067c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t<div class=\"elementor-element elementor-element-a8e30c9 e-con-full e-flex e-con e-child\" data-id=\"a8e30c9\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-bc0cc9b exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"bc0cc9b\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Are you a qualifying free zone person?<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-3f05c5f e-con-full e-flex e-con e-child\" data-id=\"3f05c5f\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-a878031 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"a878031\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Must be No<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-598f51b e-con-full e-flex e-con e-child\" data-id=\"598f51b\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t<div class=\"elementor-element elementor-element-0b95dec e-con-full e-flex e-con e-child\" data-id=\"0b95dec\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-9313a9f exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"9313a9f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Are you part of a large multinational enterprise group?<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-e705cf7 e-con-full e-flex e-con e-child\" data-id=\"e705cf7\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-4f5ab7f exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"4f5ab7f\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Must be No<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-1b7eaaa e-con-full e-flex e-con e-child\" data-id=\"1b7eaaa\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t<div class=\"elementor-element elementor-element-f7d91e5 e-con-full e-flex e-con e-child\" data-id=\"f7d91e5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-8bc27c3 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"8bc27c3\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Has the business been artificially split to remain below the threshold?<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b8c9b5c e-con-full e-flex e-con e-child\" data-id=\"b8c9b5c\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-07ecc4c exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"07ecc4c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Must be No<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d7ef1ee exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"d7ef1ee\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">What is the AED 3 Million Revenue Test?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-836755c exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"836755c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The main eligibility test is based on revenue, not profit or taxable income. Revenue must be AED 3 million or less in the relevant tax period and in all previous relevant tax periods. If revenue exceeded AED 3 million in an earlier tax period, the business cannot return to Small Business Relief simply because revenue falls below the threshold later.<\/p><p>\u00a0<\/p><p>Revenue is determined using accounting standards accepted in the UAE, so records should clearly support the amount used for the election.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-215bf4d exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"215bf4d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Who Cannot Claim Small Business Relief?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-18e2875 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"18e2875\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The relief is not available to every small company. Ministerial Decision No. 73 of 2023 excludes a qualifying free zone person (a free zone business that meets the conditions for the special Corporate Tax regime) and a constituent company (a company or business unit treated as part of the multinational group under the reporting rules) of a multinational enterprise group with consolidated group revenue of AED 3.15 billion or more. The relief also cannot be obtained by artificially separating a business to keep revenue below AED 3 million.<\/p><p>\u00a0<\/p><p>A free zone company is not automatically excluded. The exclusion applies where it is a qualifying free zone person. Businesses unsure about their status may benefit from <a href=\"https:\/\/beaufort.ae\/uae-corporate-tax\/\"><strong>Corporate Tax consultancy in the UAE<\/strong><\/a> before making an election.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-d3dabbe exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"d3dabbe\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Can Individuals Qualify for Small Business Relief?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-db126ac exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"db126ac\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A resident natural person (an individual carrying on a business or business activity in the UAE for Corporate Tax purposes) can potentially elect if they are already within the Corporate Tax regime and meet the relief conditions. A natural person is generally within the regime where turnover from UAE business or business activities exceeds AED 1 million in a Gregorian calendar year. Wages, personal investment income and real estate investment income are excluded from this turnover test.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-df1456d exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"df1456d\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Do you Still Have to File a Corporate Tax Return?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-bb67339 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"bb67339\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Yes. Eligibility for Small Business Relief does not remove the Corporate Tax filing obligation. The Federal Tax Authority confirmed in 2026 that eligible businesses must register where required, submit a simplified Corporate Tax return within the statutory deadline and retain supporting records. The standard Corporate Tax return deadline is no later than nine months from the end of the relevant tax period, and supporting records must generally be retained for seven years after the end of that tax period. The election is made through the return for the relevant tax period.<\/p><p>\u00a0<\/p><p>Businesses that need support preparing the election and filing can use Beaufort Associates\u2019 <a href=\"https:\/\/beaufort.ae\/corporate-tax-return\/\"><strong>UAE Corporate Tax return filing services<\/strong><\/a>.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-3a3fafd exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"3a3fafd\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Is Small Business Relief Always the Best Option?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-e449809 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"e449809\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>Not necessarily. Eligibility and suitability are different questions. During a tax period for which Small Business Relief is elected, the Corporate Tax rules on exempt income, certain reliefs, deductions and tax loss relief do not apply. Tax losses and net interest expenditure (net interest costs subject to the Corporate Tax interest limitation rules) arising in that period cannot be carried forward from that period.<\/p><p>A business with losses, group transactions or expected growth may therefore want a technical review before electing. Beaufort Associates\u2019 <a href=\"https:\/\/beaufort.ae\/corporate-tax-services\/\">UAE Corporate Tax services<\/a> cover filing, registration and wider Corporate Tax compliance requirements.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-09b99a6 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"09b99a6\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">How do you Claim Small Business Relief?<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-ebcd94c exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"ebcd94c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>The relief is claimed through an election in the Corporate Tax return. A practical process is:<\/p><p>\u00a0<\/p><ol><li>Confirm that the business or individual is a resident person for Corporate Tax purposes (for example, a UAE company or an individual carrying on a taxable UAE business).<\/li><li>Check revenue for the current and every previous relevant tax period.<\/li><li>Confirm that the tax period starts on or after 1 June 2023 and ends on or before 31 December 2029.<\/li><li>Check that no statutory exclusion applies, including qualifying free zone person status or being a constituent company of a multinational enterprise group with consolidated group revenue of AED 3.15 billion or more.<\/li><li>Keep accounting records and supporting documents that prove the revenue threshold is met. Corporate Tax records supporting the return must generally be retained for seven years after the end of the relevant tax period.<\/li><li>Make the Small Business Relief election in the Corporate Tax return for the relevant tax period.<\/li><\/ol><p>A business that has not yet completed its Corporate Tax setup should also review its <a href=\"https:\/\/beaufort.ae\/corporate-tax-registration\/\"><strong>Corporate Tax registration requirements<\/strong><\/a> because Small Business Relief does not remove the requirement to register where registration is required.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-5a9140c exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"5a9140c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h2 class=\"elementor-heading-title elementor-size-default\">Frequently Asked Questions<\/h2>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-a3883ab exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-n-accordion\" data-id=\"a3883ab\" data-element_type=\"widget\" data-e-type=\"widget\" data-settings=\"{&quot;default_state&quot;:&quot;expanded&quot;,&quot;max_items_expended&quot;:&quot;one&quot;,&quot;n_accordion_animation_duration&quot;:{&quot;unit&quot;:&quot;ms&quot;,&quot;size&quot;:400,&quot;sizes&quot;:[]}}\" data-widget_type=\"nested-accordion.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"e-n-accordion\" aria-label=\"Accordion. Open links with Enter or Space, close with Escape, and navigate with Arrow Keys\">\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1710\" class=\"e-n-accordion-item\" open>\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"1\" tabindex=\"0\" aria-expanded=\"true\" aria-controls=\"e-n-accordion-item-1710\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Is Small Business Relief automatic if my revenue is below AED 3 million? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1710\" class=\"elementor-element elementor-element-01c4448 e-con-full e-flex e-con e-child\" data-id=\"01c4448\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-32a13d4 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"32a13d4\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>No. Small Business Relief is an election. An eligible resident business must elect for the relief in its Corporate Tax return for each relevant tax period and continue to meet the applicable conditions.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1711\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"2\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1711\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> What happens if my revenue exceeded AED 3 million in an earlier tax period? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1711\" class=\"elementor-element elementor-element-9f8eeb8 e-con-full e-flex e-con e-child\" data-id=\"9f8eeb8\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-6923a3c exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"6923a3c\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>If revenue exceeded AED 3 million in a previous relevant tax period, the business cannot elect for Small Business Relief in a later period merely because its revenue subsequently falls below AED 3 million.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1712\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"3\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1712\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Can a free zone company claim Small Business Relief? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1712\" class=\"elementor-element elementor-element-57bb779 e-con-full e-flex e-con e-child\" data-id=\"57bb779\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<div class=\"elementor-element elementor-element-262f2ec exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"262f2ec\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>A free zone company may need to assess its status carefully. A qualifying free zone person cannot elect for Small Business Relief. A free zone company that is not a qualifying free zone person may potentially qualify if the other conditions are satisfied.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t\t<details id=\"e-n-accordion-item-1713\" class=\"e-n-accordion-item\" >\n\t\t\t\t<summary class=\"e-n-accordion-item-title\" data-accordion-index=\"4\" tabindex=\"-1\" aria-expanded=\"false\" aria-controls=\"e-n-accordion-item-1713\" >\n\t\t\t\t\t<span class='e-n-accordion-item-title-header'><div class=\"e-n-accordion-item-title-text\"> Does Small Business Relief mean I do not need to file a Corporate Tax return? <\/div><\/span>\n\t\t\t\t\t\t\t<span class='e-n-accordion-item-title-icon'>\n\t\t\t<span class='e-opened' ><i aria-hidden=\"true\" class=\"fas fa-minus\"><\/i><\/span>\n\t\t\t<span class='e-closed'><i aria-hidden=\"true\" class=\"fas fa-plus\"><\/i><\/span>\n\t\t<\/span>\n\n\t\t\t\t\t\t<\/summary>\n\t\t\t\t<div role=\"region\" aria-labelledby=\"e-n-accordion-item-1713\" class=\"elementor-element elementor-element-a816e55 e-flex e-con-boxed e-con e-child\" data-id=\"a816e55\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-d37ba83 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"d37ba83\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>No. Eligible businesses must still file a Corporate Tax return. The FTA has confirmed that businesses electing for Small Business Relief submit a simplified return and retain records supporting their eligibility.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/details>\n\t\t\t\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-7dfafbb exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-spacer\" data-id=\"7dfafbb\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"spacer.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-spacer\">\n\t\t\t<div class=\"elementor-spacer-inner\"><\/div>\n\t\t<\/div>\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"exad-link-anything-wrapper elementor-element elementor-element-596b950 elementor-author-box--avatar-yes elementor-author-box--name-yes elementor-author-box--biography-yes elementor-author-box--link-no exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-author-box\" data-exad-element-link=\"{&quot;url&quot;:&quot;https:\\\/\\\/beaufort.ae\\\/ru\\\/author\\\/beaufort\\\/&quot;,&quot;is_external&quot;:&quot;&quot;,&quot;nofollow&quot;:&quot;&quot;,&quot;custom_attributes&quot;:&quot;&quot;}\" style=\"cursor: pointer\" data-id=\"596b950\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"author-box.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t<div class=\"elementor-author-box\">\r\n\t\t\t\t\t\t\t<div  class=\"elementor-author-box__avatar\">\r\n\t\t\t\t\t<img decoding=\"async\" src=\"https:\/\/secure.gravatar.com\/avatar\/07dae8ddbad4fd8bf3c1ac3dd9dc52ac55f624074c9f90d7c01e4a29991d9a37?s=300&#038;d=mm&#038;r=g\" alt=\"Picture of beaufort\" loading=\"lazy\">\r\n\t\t\t\t<\/div>\r\n\t\t\t\r\n\t\t\t<div class=\"elementor-author-box__text\">\r\n\t\t\t\t\t\t\t\t\t<div >\r\n\t\t\t\t\t\t<h4 class=\"elementor-author-box__name\">\r\n\t\t\t\t\t\t\tbeaufort\t\t\t\t\t\t<\/h4>\r\n\t\t\t\t\t<\/div>\r\n\t\t\t\t\r\n\t\t\t\t\t\t\t\t\t<div class=\"elementor-author-box__bio\">\r\n\t\t\t\t\t\t\t\t\t\t\t<\/div>\r\n\t\t\t\t\r\n\t\t\t\t\t\t\t<\/div>\r\n\t\t<\/div>\r\n\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<div class=\"elementor-element elementor-element-0876822 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-heading\" data-id=\"0876822\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"heading.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<h4 class=\"elementor-heading-title elementor-size-default\">Last Reviewed on 8th September, 2026<\/h4>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-c6f6eb5 e-con-full e-flex e-con e-child\" data-id=\"c6f6eb5\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6608c39 e-flex e-con-boxed e-con e-parent\" data-id=\"6608c39\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-1fc2d99 exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-text-editor\" data-id=\"1fc2d99\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"text-editor.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t\t\t\t\t<p>This page sets out our understanding of corporate tax filing based on the legislation and guidance in force at the date of last review. The position may change, and the application to a particular set of facts may require further analysis. Nothing on this page constitutes professional, legal or tax advice. Beaufort Associates accepts no liability for action taken or not taken in reliance on this page. Please contact us for advice tailored to your circumstances.<\/p>\t\t\t\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-b013090 e-flex e-con-boxed e-con e-parent\" data-id=\"b013090\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t<div class=\"elementor-element elementor-element-419eb6e exad-sticky-section-no exad-glass-effect-no elementor-widget elementor-widget-html\" data-id=\"419eb6e\" data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t<div class=\"elementor-widget-container\">\n\t\t\t\t\t<div class=\"sources-block\" style=\"border-top:1px solid #e5e7eb; padding-top:16px; margin-top:32px; font-size:14px; color:#4b5563;\">\r\n  <h4 style=\"margin:0 0 8px 0; color:#1f3a5f;\">Sources<\/h4>\r\n  <p style=\"margin:0 0 8px 0;\">Primary sources referenced on this page:<\/p>\r\n  <ul style=\"margin:0 0 12px 20px; padding:0;\">\r\n \r\n \r\n  <li>Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses and its amendments - Article 21, Small Business Relief<\/li>\r\n  <li>Ministerial Decision No. 73 of 2023 on Small Business Relief for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses<\/li>\r\n  <li>Ministerial Decision No. 131 of 2026 Amending Certain Provisions of Ministerial Decision No. 73 of 2023 on Small Business Relief<\/li>\r\n  <li>Ministry of Finance announcement: Small Business Relief extended until 31 December 2029 - 7 August 2026<\/li>\r\n  <li>Federal Tax Authority - Corporate Tax topics: Small Business Relief<\/li>\r\n  <li>Federal Tax Authority - Small Business Relief Guide CTGSBR1<\/li>\r\n  <li>Federal Tax Authority - filing reminder confirming simplified returns and record keeping for Small Business Relief - 2 September 2026<\/li>\r\n\r\n  <\/ul>\r\n  <p style=\"margin:0; font-style:italic; font-size:13px;\">\r\n    We have referenced the legislation in force as at the last review date.\r\n    The UAE tax framework is evolving; later changes may affect the position.\r\n    Speak with us for advice on your specific circumstances.\r\n  <\/p>\r\n<\/div>\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-fdac58a e-flex e-con-boxed e-con e-parent\" data-id=\"fdac58a\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t<div class=\"elementor-element elementor-element-6eedb093 e-flex e-con-boxed e-con e-parent\" data-id=\"6eedb093\" data-element_type=\"container\" data-e-type=\"container\" data-settings=\"{&quot;_ha_eqh_enable&quot;:false}\">\n\t\t\t\t\t<div class=\"e-con-inner\">\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>Not sure if your business qualifies for UAE Small Business Relief? Use this practical eligibility checklist covering the AED 3 million threshold, exclusions and 2029 extension.<\/p>","protected":false},"author":1,"featured_media":22529,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"default","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"set","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":""},"categories":[23],"tags":[89,72,95,88,96,30],"class_list":["post-22522","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-corporate-tax","tag-aed-3-million-threshold","tag-corporate-tax-filing","tag-corporate-tax-relief","tag-small-business-relief","tag-smes","tag-uae-corporate-tax"],"_links":{"self":[{"href":"https:\/\/beaufort.ae\/ru\/wp-json\/wp\/v2\/posts\/22522","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/beaufort.ae\/ru\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/beaufort.ae\/ru\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/beaufort.ae\/ru\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/beaufort.ae\/ru\/wp-json\/wp\/v2\/comments?post=22522"}],"version-history":[{"count":9,"href":"https:\/\/beaufort.ae\/ru\/wp-json\/wp\/v2\/posts\/22522\/revisions"}],"predecessor-version":[{"id":22534,"href":"https:\/\/beaufort.ae\/ru\/wp-json\/wp\/v2\/posts\/22522\/revisions\/22534"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/beaufort.ae\/ru\/wp-json\/wp\/v2\/media\/22529"}],"wp:attachment":[{"href":"https:\/\/beaufort.ae\/ru\/wp-json\/wp\/v2\/media?parent=22522"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/beaufort.ae\/ru\/wp-json\/wp\/v2\/categories?post=22522"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/beaufort.ae\/ru\/wp-json\/wp\/v2\/tags?post=22522"}],"curies":[{"name":"WP","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}