UAE Extends Small Business Relief for Corporate Tax Until 2029
October 12, 2026
The Ministry of Finance has issued Ministerial Decision No. 131 of 2026, amending Ministerial Decision No. 73 of 2023 on Small Business Relief.
Under the amendment, Small Business Relief now continues to apply to tax periods ending on or before 31 December 2029, instead of the earlier 2026 end date.
Small Business Relief allows eligible resident businesses whose revenue does not exceed AED 3 million in a tax period to be treated as having no taxable income for that period. This simplifies their Corporate Tax obligations.
What this means for your business:
- Eligible SMEs can keep electing for relief in their Corporate Tax returns for longer.
- Revenue must still be monitored each tax period against the AED 3 million threshold.
- Registration and return filing obligations still apply.
KBM can help you assess eligibility and handle your Corporate Tax filings. Contact us at info@kbmfirm.com.