Small business relief eligibility check, run all year round

You ask in plain English, the AI does the bookkeeping work, and you or your accountant approve the result.

• You ask: “Am I still under the small business relief limit this year, and what happens if I win the Marina tender?”
• The AI agent: The agent totals revenue for the current tax period from posted invoices, compares it with AED 3 million, and runs the what-if by adding the tender value to the projection for the rest of the year.
• You review: You and your tax agent confirm the business meets every condition, including that it is not a qualifying free zone person or part of a large multinational group, and decide whether to elect in the return.

Resident businesses whose revenue does not exceed AED 3 million can elect for small business relief. Ministerial Decision 131 of 2026 extended it to tax periods ending on or before 31 December 2029. Qualifying free zone persons and members of large multinational groups cannot use it. The FTA's guide on the relief sets out the full conditions, and a qualified tax agent should confirm them for your case.

Because the relief is all or nothing for the period, the revenue figure matters to the dirham. A business at AED 2.95 million that issues one more invoice before year end can lose the election entirely.

Revenue is read from the sales ledger, not from bank receipts, so invoices raised but not yet paid still count. Credit notes reduce it. Income booked to non-operating accounts, such as a gain on selling a vehicle, is shown separately so your tax agent can decide how it is treated.

• Year-to-date revenue against AED 3 million on the dashboard
• Projection to year end from the last three months
• What-if for quotes and tenders before you sign
• Warning at a level you set, for example AED 2.6 million

An interior design studio in Ajman has invoiced AED 2.41 million by the end of September in a calendar-year tax period. Its usual run rate would take it to about AED 2.9 million. The owner is quoting a AED 380,000 villa project due to be invoiced in December.

The agent shows that winning the project at that timing would take revenue to roughly AED 3.28 million. The owner talks to her tax agent before signing. Whether to proceed, and how, is her commercial decision with professional advice; HelloBooks makes sure she has the numbers before the year ends, not after.