Corporate tax registration gives you a number. The obligation that follows is the return, and it is due within nine months of the end of your tax period under Article 53(1) of Federal Decree-Law 47 of 2022. Between those two points sits the work that decides what you actually pay: whether your free zone income qualifies, whether Small Business Relief applies, what your accounts have to show, and which of your costs are deductible. Small Business Relief is the one to move on. It is available where revenue is AED 3,000,000 or less in the current and every previous tax period, and Ministerial Decision 131 of 2026 extended it to tax periods ending on or before 31 December 2029, three years beyond the old cut off of 31 December 2026. If your year end falls after that, the relief is not there and the return changes shape.
