UAE Corporate Tax Return Filing with Small Business Relief Election

UAE CORPORATE TAX

Filing Your Small Business Corporate Tax

Return on the FTA EmaraTax Portal

A step-by-step guide for small businesses electing Small Business Relief 2026 EDITION

Covers the AED 3 million Small Business Relief threshold (extended through tax periods ending on or before 31

December 2029)

Contents:

● Chapter 1 — What Small Business Relief is, and the AED 3 million revenue test (now extended to tax periods ending on or before 31 Dec 2029)

● Chapter 2 — An eligibility checklist you can tick through

● Chapter 3 — Documents to gather before logging in

● Chapter 4 — Deadlines table + penalty note

● Chapter 5 — A 9-step EmaraTax walkthrough, from login to submission, with the Small Business Relief election flagged as the step most often skipped

● Chapter 6-8 — Payment/GIBAN, record-keeping, common mistakes, and an FAQ

General guidance only — not a substitute for advice from a licensed UAE tax agent. Always confirm current requirements on tax.gov.ae.