Small Business Relief & 2027 Transition

SBR allows a resident person with revenue at or below AED 3 million per tax period to elect a zero-tax position. The relief is available through tax periods ending 31 December 2026 and has not been extended. We assess current eligibility, model the cash-tax effect of the 2027 transition into the 9% regime, and put the books in shape so the first taxable year does not surprise the income statement.