01
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.
02
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.
03
Document text
This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.
An independent four-language editorial overview is published; the full instrument is not yet reproduced on-site.. This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.
04
Publication status
Source and translation status
The official Arabic text controls; the English version on the official portal is for reference. This page contains an independent SGC editorial overview.
Legal review
Number, date, scope, principal exclusions, effective status and official URL were checked; the overview is not advice on a specific matter. · September 13, 2026
Republication status
Only instrument metadata, an official deep link and an original editorial explanation are used. The FTA/MoF PDF, layout and compilation are not copied; full-text reproduction requires a separate source and rights review.
Change history
- 29 July 2026 — MD 131/2026 extended the relief through the end of 2029.
- Reviewed 13 September 2026
06
Official primary source
Ministerial Decision No. 73 of 2023 · amended by No. 131 of 2026
Only instrument metadata, an official deep link and an original editorial explanation are used. The FTA/MoF PDF, layout and compilation are not copied; full-text reproduction requires a separate source and rights review.
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