Tools / Tax & VAT
Small Business Relief eligibility
Free UAE calculator. Resident persons with revenue ≤ AED 3,000,000 may elect Small Business Relief and be treated as having no taxable income for the period.
SBR eligibility
Eligible
Eligible to elect Small Business Relief — taxable income treated as nil for the period.
- Election must be made on the tax return; once elected, SBR-period taxable income = 0.
- Audited accounts and transfer-pricing documentation are not required during SBR-elected periods, but normal record-keeping still applies.
How this calculator works
- Enter the inputs above. Provide the figures the calculator asks for — wages, dates, contract type, etc. We use only the values you enter; nothing leaves your browser.
- We apply the UAE-law rule. Small Business Relief eligibility runs the formula defined by FDL-47-2022 Article 21. The math follows the official text, not a third-party shortcut.
- Read the result and the breakdown. The headline number is shown alongside any caps, eligibility flags, and step-by-step working so you can verify the figure against your contract or the law.
- Take next steps. If the result confirms a right or obligation you want to act on, talk to a UAE-licensed lawyer through the link below or browse the Q&A library for follow-up questions.
UAE law sources
This calculator follows the rules in the UAE laws below — every figure traces back to a specific article.
- FDL-47-2022 Article 21— Article 21 — SBR
Related questions answered on uaelaw.ai
Information, not legal advice. This calculator is for orientation only. Specific situations vary — consult a UAE-licensed lawyer for advice on your matter.