1. Corporate Tax Registration Guide
2. Guide for calculating corporate tax in Mainland
3. Small Business Relief Benefit Guide
4. Guide for calculating corporate tax in free zones
5. Guide on the tax period for corporate tax purposes
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Definition |
Small Business Relief (SBR) — a relief provided to small businesses, specifically to taxpayer-residents of the UAE meeting certain conditions regarding revenue amount, aimed at easing the tax regime by exempting them from calculating and paying corporate tax.
Taxpayers applying this relief are required to submit a simplified tax return within the established deadlines. According to the Federal Tax Authority Decision No. 7 of 2024, for taxpayers whose tax periods ended before February 29, 2024, the deadline for submitting the return and paying tax is December 31, 2024. If the tax period ends after February 29, 2024, the taxpayer must submit the simplified tax return within 9 months after the end of each tax period, as prescribed by the general rules for all taxpayers. |
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Who is eligible for the relief? |
1. Individuals — residents of the UAE conducting e... |