7Aug
Ministerial DecisionPosted by the Ministry of Finance 7 August 2026Issued 29 July 2026

Ministerial Decision No. 131 of 2026: Small Business Relief runs to 2029

What it is
It amends Article 2(2) of Ministerial Decision No. 73 of 2023, which sets how long Small Business Relief lasts.
Who it affects
Resident businesses whose Revenue stays at AED 3 million or less in the Tax Period and every one before it.
From when
The day after it was published. It reaches Tax Periods that end on or before 31 December 2029.
What changes
Three more years of relief. The end moves from 2026 to 2029.
Article 2(2) said
…such threshold shall only continue to apply to subsequent Tax Periods that end before or on 31 December 2026.
It now says
…such threshold shall continue to apply to subsequent Tax Periods that end on or before 31 December 2029.

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