UAE Small Business Relief (SBR) Guide: AED 3 Million Threshold & Election Rules (Ministerial Decision No. 73 of 2023)
Under Article 21 of Federal Decree-Law No. 47 of 2022 and Ministerial Decision No. 73 of 2023, resident UAE businesses and self-employed persons whose gross revenue does not exceed AED 3,000,000 in the current and all previous tax periods can elect for Small Business Relief (SBR) — paying 0% UAE Corporate Tax with simplified EmaraTax filing.