Is my small business actually exempt from corporate tax?

No — Small Business Relief has to be actively elected in the tax return; it is not applied automatically. It also carries a core condition: total annual revenue (in the current period and every prior period) must be AED 3,000,000 or less, and certain cases (such as entities belonging to larger groups, or specific activities) can block eligibility even when revenue is small.

Importantly, the relief is time-limited and has an expiry date — so eligibility needs to be re-checked every tax period, not assumed to continue indefinitely. At RASEEKH, we review your eligibility for this relief every period before filing, not after you're surprised by an assessment.