The UAE Ministry of Finance has issued Ministerial Decision No. 131 of 2026, extending the period during which eligible businesses can benefit from Small Business Relief (“SBR”) under the UAE Corporate Tax Law.
Previously, eligible Taxable Persons could elect to apply SBR for Tax Periods ending on or before 31 December 2026. This has now been extended to Tax Periods ending on or before 31 December 2029.
This means that eligible businesses will have an additional three (3) years to benefit from SBR, subject to meeting the applicable eligibility criteria and compliance requirements prescribed under the UAE Corporate Tax Law.
The AED 3 million revenue threshold and other existing eligibility conditions remain unchanged.