Compliance
Small Business Relief Extended in UAE: What Start-Ups & SMEs Need to Know
The UAE has extended its Small Business Relief program for corporate tax until December 31, 2029, offering simplified compliance for businesses under AED 3 million revenue—making now a good time to assess eligibility and plan ahead.
By NomadicTax Research Team • 5-8 min read • August 27, 2026
## What is UAE’s Small Business Relief (SBR)?
The UAE introduced **Ministerial Decision No. 73 of 2023** to provide **relief** for smaller taxable persons—businesses whose annual revenue does not exceed **AED 3 million**—offering simplified compliance under the Federal Decree-Law No. 47 of 2022 on Corporate Tax.([mof.gov.ae](https://mof.gov.ae/en/news/ministry-of-finance-announces-extension-of-small-business-relief-for-corporate-tax-purposes-until-31-december-2029/?utm_source=openai))
On **August 7, 2026**, the UAE issued **Ministerial Decision No. 131 of 2026** extending the period during which Small Business Relief can be claimed to include tax periods **ending on or before December 31, 2029**.([mof.gov.ae](https://mof.gov.ae/en/news/ministry-of-finance-announces-extension-of-small-business-relief-for-corporate-tax-purposes-until-31-december-2029/?utm_source=openai))
## Who Benefits and Under What Conditions?
- **Eligibility**: Taxable persons—corporations or businesses—with **revenue ≤ AED 3 million**, subject to regular corporate tax rules in UAE.
- **Duration**: Relief applies to periods ending before or on **December 31, 2029**; earlier decision set relief after June 1, 2023.([mof.gov.ae](https://mof.gov.ae/en/news/ministry-of-finance-announces-extension-of-small-business-relief-for-corporate-tax-purposes-until-31-december-2029/?utm_source=openai))
- **Relief type**: Simplified compliance obligations—ease of filing, reporting, potentially lower administrative burden (not a rate reduction per se, but compliance relief).