Two Annual Packages — Pick Your Tier
SBR Annual Package
- For companies with revenue ≤ AED 3M
- Annual CT return filing on EmaraTax
- Small Business Relief election
- Zero tax payable confirmation
- FTA submission acknowledgement
- Deadline reminders + handling
- Email support included
Non-SBR Annual Package
- For companies with revenue > AED 3M
- Full CT return preparation & filing
- Taxable income calculation
- Tax computation & deductions review
- EmaraTax submission
- FTA acknowledgement & follow-up
- Email support included
Which Package Is Right for You?
The choice between the two packages comes down to one simple question: does your company qualify for Small Business Relief (SBR)?
You Qualify for the AED 249 SBR Package If…
Annual revenue is AED 3 million or less. This is the core SBR eligibility threshold. Most small companies, dormant entities, freelance consultancies, and early-stage startups qualify.
You're a UAE resident taxable person. All UAE-incorporated companies (mainland and free zone) qualify.
You haven't elected QFZP (Qualifying Free Zone Person) status. SBR and QFZP can't be combined — you pick one regime.
Under SBR, your taxable income is deemed zero and no corporate tax is payable. The filing process is simpler — no full financial statements needed, no detailed taxable income calculation. The AED 249 package reflects this lighter workload.
✅ Most dormant companies and small businesses fall into the SBR tier. If your company had AED 0 revenue or less than AED 3M in revenue last year, the AED 249 package covers your CT compliance for the year.
You Need the AED 499 Non-SBR Package If…
Annual revenue exceeds AED 3 million. SBR isn't available — a full CT return must be filed.
You've elected QFZP and want to maintain that status. Free zone companies on the Qualifying Free Zone Person regime file full returns even with low revenue.
You have complex tax positions. Multiple business activities, related-party transactions, foreign income, or other complexities that require careful return preparation.
The AED 499 package covers the full preparation work — taxable income calculation, applying the 9% rate above AED 375,000, reviewing eligible deductions, and submitting the complete return on EmaraTax.
💡 Note on financial statements: For non-SBR filers, financial statement preparation (IFRS or IFRS for SMEs) is typically a separate add-on, not included in the AED 499 package. If you maintain books year-round (e.g., through Fastlane's monthly accounting), you already have the financials needed for the return.
Why Annual Packages Beat Pay-Per-Filing
You could file your CT return ad-hoc each year. But here's why the annual package model works better:
Fixed budget. No surprise charges. You know exactly what your CT compliance costs each year.
Proactive deadline management. We track your tax period and contact you well before the 9-month deadline. No last-minute panic.
Lower per-return cost. Annual subscription pricing is lower than walk-in rates.
Continuity. The same team handles your CT year after year — knows your business, your previous returns, your structure.
Penalty prevention. The AED 500/month late filing penalty doesn't apply when filings happen on time — every time.
If your CT return is late, the FTA auto-applies AED 500 per month. After 12 months unfiled, that's AED 6,000 in penalties — for a return that would have cost AED 249 to file under SBR. Multiple unfiled periods accumulate independently. The annual package costs less than a single month's late penalty.
What's Included — Detailed Breakdown
| Service Element | SBR Package (AED 249) | Non-SBR Package (AED 499) |
|---|---|---|
| Annual CT return preparation | ✅ Included (SBR election) | ✅ Included (full return) |
| EmaraTax submission | ✅ Included | ✅ Included |
| FTA acknowledgement handling | ✅ Included | ✅ Included |
| Deadline tracking & reminders | ✅ Included | ✅ Included |
| Email support during filing | ✅ Included | ✅ Included |
| Taxable income calculation | N/A (deemed zero) | ✅ Included |
| Tax deductions review | N/A | ✅ Included |
| Financial statement preparation | Not needed for SBR | Separate add-on |
| CT registration (one-time) | Separate (AED 199) | Separate (AED 199) |
| Bookkeeping/accounting | Separate add-on | Separate add-on |
Subscribe to the Annual CT Package
AED 249 SBR or AED 499 Non-SBR. Yearly subscription. Filing handled on time, every time. Zero penalty risk.
Add-Ons You Might Need
The annual CT package is a focused service. Most clients combine it with other Fastlane services:
CT Registration (AED 199): One-time. Required if you haven't already registered. CT registration service →
VAT Filing Annual Package (AED 199/quarter): Quarterly VAT returns. See: Annual VAT + CT bundle →
Monthly Accounting (AED 499/month): Year-round bookkeeping. Generates the financial data needed for your CT return. Accounting service →
Annual Accounting Package (AED 5,488/year): AED 500 saving vs monthly. Includes accounting + VAT filing + CT filing. See: Annual accounting package →
Don't Forget: CT Filing Is Mandatory — Even with Zero Activity
One of the most common misunderstandings about UAE corporate tax: dormant companies still must file. If you registered for CT (which is mandatory for most UAE companies), you must file a return for every tax period — even if your company had no activity, no revenue, and no transactions.
The AED 249 SBR package is specifically designed for these companies. Elect SBR, file zeros, submit. Done. No tax payable, no penalty risk. Read more: CT filing for no-activity companies →
Written & Reviewed by Nithin — FTA-Registered Tax Agent (TRN: 104218042400003)
Fastlane has filed hundreds of CT returns for UAE companies — from dormant SBR cases to multi-million-dirham businesses. The annual package model is designed to make compliance predictable and affordable.