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Document overview
A consolidated editorial overview of Small Business Relief: the AED 3 million revenue threshold now continues for periods ending on or before 31 December 2029.
- Revenue threshold: AED 3 million.
- New end date: 31 December 2029.
- QFZPs and MNE-group members are excluded.
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Scope and exclusions
Applies to
UAE resident persons with revenue not exceeding AED 3 million for the relevant and prior periods, subject to the conditions; the extension covers periods ending through 31 December 2029.
Limitations and exclusions
QFZPs and members of MNE groups cannot claim the relief. Anti-fragmentation rules and special loss and interest carry-forward consequences apply.
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Official primary source
Ministerial Decision No. 73 of 2023 · amended by No. 131 of 2026
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