Obligations check
Which registrations and returns apply to you.
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Small UAE businesses and freelancers still have corporate tax obligations, even when little or no tax is payable. We help small businesses register on time, claim Small Business Relief where they qualify, file simple corporate tax returns, decide on VAT registration and keep records that satisfy the FTA, all for a straightforward fixed fee.
Many small UAE businesses and freelancers assume corporate tax does not apply to them. In fact most must register, file returns and keep records. The good news is that Small Business Relief can reduce taxable income to nil for eligible businesses, if it is claimed correctly.
Under the UAE corporate tax law and the related Ministerial Decision, a resident person whose revenue does not exceed AED 3 million in the relevant tax period and each previous tax period can elect for Small Business Relief, which treats the business as having no taxable income for that period. The relief is available for tax periods ending on or before 31 December 2026. It is not available to Qualifying Free Zone Persons or members of large multinational groups, and losses arising in periods where relief is claimed cannot be carried forward. Electing for relief also simplifies some requirements, but the business must still register, file a return and keep records.
Natural persons, such as freelancers and sole traders, must register for corporate tax when their business turnover in the UAE exceeds AED 1 million in a calendar year. For VAT, registration is mandatory above AED 375,000 of taxable supplies and voluntary above AED 187,500, and small businesses should consider whether voluntary registration would let them recover VAT on costs. Splitting a business artificially to stay under the thresholds is specifically targeted by the rules and can lead to penalties.
Our small business package is designed to keep things simple. We confirm which registrations you need, register you on EmaraTax, set up basic records that meet FTA requirements, prepare your annual corporate tax return with the relief election where it applies, and remind you of every deadline. As your business grows past the relief limits or the period in which relief is available ends, we plan the move to full corporate tax in good time.
For full services, see corporate tax registration, corporate tax return filing and VAT registration. Simple bookkeeping is available through our bookkeeping service.
A simple fixed annual fee.
Which registrations and returns apply to you.
Registered on EmaraTax on time.
Eligibility checked and elected in the return.
Simple corporate tax return prepared and filed.
Mandatory or voluntary registration reviewed.
Records kept to FTA requirements.
Every date tracked for you.
Moving beyond relief when the time comes.
These are the issues small businesses and freelancers face most.
Late registration costs AED 10,000, even with no tax due.
We register you.Small Business Relief must be elected in the return.
We elect it.Revenue above AED 3 million removes the relief.
We monitor revenue.Dividing a business to stay under thresholds is penalised.
We advise properly.Individuals above AED 1 million turnover must register.
We check turnover.Returns without supporting records are hard to defend.
We set up records.Simple, fixed and on time.
We confirm your obligations.
One annual fee agreed.
Registrations completed and records set up.
Deadlines tracked and questions answered.
Return filed with the relief election.
Freelance permit holders and consultants.
Mainland small businesses.
Not claiming free zone status.
First-year registrations and returns.
Individuals trading under a licence.
Support from a team that knows both countries.
Simple, affordable support from qualified professionals.
Registration, records and return in one package.
ACCA and ICAP Chartered Accountant qualifications.
Eligibility checked and elected properly.
Pakistani tax considered for owners from Pakistan.
Easy contact whenever you need us.
Full services when your business expands.
Have a question that is not here? Send it to us on WhatsApp and we will reply the same day.
Tell us about your licence and turnover. We will confirm your obligations and quote one fixed annual fee.
Book your free consultationThis page is general information about our services, not tax, legal or financial advice for your specific situation. Laws, rates and deadlines change with each Finance Act and official notification.