Small Business Relief now runs to 2029
I heard Small Business Relief ends in 2026. Is that still true?
The situation
Ministerial Decision 131 of 2026 extended Small Business Relief to tax periods ending on or before 31 December 2029. The AED 3 million revenue threshold did not change.
The law
- Ministerial Decision 73 of 2023 as amended by Ministerial Decision 131 of 2026: Small Business Relief for revenue up to AED 3 million, tax periods ending on or before 31 December 2029
- Art 21, Federal Decree-Law 47 of 2022: Legal basis for Small Business Relief
What it means for you
The extension was announced by the Ministry of Finance in August 2026. Example: a calendar-year business with AED 1.9 million revenue can elect the relief for 2026, 2027, 2028 and 2029, as long as revenue never passes AED 3 million in any period. You still register, file and keep records each year.
What to do
- Check revenue in every period so far.
- Keep tracking revenue monthly.
- Elect SBR in each return.
- Plan for 2030 when the relief may end.
Read the decision text on the MoF website when available; this answer relies on reports of the decision.
We can do this for youCorporate Tax return with Small Business Relief for SMEs and freelancers with revenue up to AED 3 million: AED 2,250