How does Ministerial Decision No. 73 Small Business Relief (SBR) work?

Resident taxable persons with annual revenue of AED 3,000,000 or less in the relevant tax period can elect Small Business Relief, allowing them to be treated as having no taxable income and paying 0% Corporate Tax.

Are all UAE companies required to register for Corporate Tax?

YES! All UAE mainland companies, free zone companies, and foreign entities having a Permanent Establishment (PE) in the UAE must register with the Federal Tax Authority (FTA) and obtain a Tax Registration Number (TRN).

UAE Calculators/UAE Corporate Tax & SBR Relief

UAE 9% Corporate Tax & Small Business Relief Calculator (2026/2027)

Calculate your exact UAE Corporate Tax liability, 0% threshold (under AED 375,000 profit), and AED 3M Small Business Relief (SBR) tax savings.

🎉 Eligible for 0% Corporate Tax via Small Business Relief (SBR)!

Your revenue (AED 1.50M) is below AED 3 Million limit. By electing Small Business Relief, your UAE Corporate Tax is AED 0!

Annual Revenue (AED):AED 1,500,000

SBR Exemption Limit: AED 3,000,000.

Annual Net Taxable Profit (AED):AED 450,000

0% Threshold: AED 375,000 profit.

Standard Corporate Tax (Without SBR)

AED 6,750

Calculated as 9% on profit above AED 375k.

Net Corporate Tax Payable (With SBR Election)

AED 0

🎉 Small Business Relief saves you AED 6,750!

Need FTA Corporate Tax Registration & SBR Election?

Official FTA TRN registration & Small Business Relief filing.

Real-Time Mathematical Audit

Live Step-by-Step UAE Corporate Tax Audit

Line-by-line proof of Federal Decree-Law No. 47 of 2022 corporate tax brackets and SBR election.

Step 1: Revenue & SBR Threshold AuditSBR Eligible ✅

Annual Gross Revenue: AED 1,500,000

Ministerial Decision 73 SBR Cap: AED 3,000,000

Step 2: Net Profit & 0% Bracket AssessmentAED 375k Exemption

Net Taxable Profit: AED 450,000

0% Exemption Profit Threshold: AED 375,000

Taxable Base Above 375k: AED 75,000

Step 3: Standard 9% Corporate Tax9% Statutory Rate

Statutory 9% Tax Rate: 9% on Profit > AED 375k

Unadjusted Standard Tax: AED 6,750

Step 4: Net Corporate Tax PayableAED 0 Owed

Net FTA Tax Payable: AED 0

Small Business Relief Savings: AED 6,750

UAE Corporate Tax Rate & Exemption Threshold Matrix

Business Tax Category	Net Profit Bracket	Corporate Tax Rate	Statutory Reference
Small Business Relief (SBR)	Revenue ≤ AED 3,000,000	0% Corporate Tax ✅	Ministerial Decision No. 73
0% Profit Threshold	Net Profit ≤ AED 375,000	0% Corporate Tax ✅	Decree-Law No. 47 (Art. 3)
Standard Corporate Tax	Net Profit > AED 375,000	9% on excess profit	Decree-Law No. 47 (Art. 3)

Knowledge Base

Frequently Asked Questions (UAE Corporate Tax)

Under Federal Decree-Law No. 47 of 2022, taxable net profit up to AED 375,000 is subject to 0% Corporate Tax. Taxable profit exceeding AED 375,000 is taxed at a flat rate of 9%.

ADVAQ FTA Registered Tax Agency

Register Corporate Tax & Elect SBR Relief with ADVAQ

Our FTA Registered Tax Agents register your company with the FTA, obtain your TRN, and file your Small Business Relief elections to secure 0% corporate tax status.