DubiTax

Small Business Relief
Businesses with Revenues of AED 3 million or below in a relevant Tax Period and previous Tax Periods can elect for ‘Small Business Relief’ for Tax Periods that end on or before 31 December 2026.
Electing for Small Business Relief means that a Taxable Person will be treated as having no Taxable Income during the relevant Tax Period and that they can benefit from simplified compliance obligations. To claim Small Business Relief, an election must be made in the Taxable Person’s Corporate Tax Return in the relevant Tax Period.

Personal Investment income is income earned by a natural person from investment activities conducted in their personal capacity including interest or dividends. It excludes income from a commercial business, or from activity conducted, or required to be conducted through a Licence from a Licensing Authority in the UAE.

Natural Persons:

UAE Corporate Tax does not apply on the salary and wages derived by employees in consideration for their services under an employment contract, including all allowances and bonuses.

Interest and other Personal Investment and savings income earned by a natural person in their personal capacity will not be subject to UAE Corporate Tax.

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