Shaykh Bin Baaz رحمه الله said:

“… The most prevalent opinion is that it is permissible to establish Jumu`ah Prayers with at least three Muslims. As far as I know, there is no reliable evidence to support the view that establishing Jumu`ah Prayer is conditional upon the existence of twelve, forty persons, more, or less. It is obligatory to be performed in congregation of at least three persons. This is the opinion of a group of scholars and Sheikh Al-Islam Ibn Taymiyyah (may Allah have mercy upon him) and is the correct view as stated previously.” End quote. [Reference]

Mentioned by

AbdulFattaah Bin Uthman
Abu Fajr