Corporate Tax5 min read
Small Business Relief (SBR ≤ AED 3M): Eligibility & Tax Election Guide
Published by Valusage Business Advisors Technical Practice
Under Ministerial Decision No. 73 of 2023, eligible resident taxable persons whose gross revenue does not exceed AED 3,000,000 in a tax period can elect for Small Business Relief (SBR). When elected, the business is treated as having no taxable income for that period.
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