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)
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)
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)
- Relief type: Simplified compliance obligations—ease of filing, reporting, potentially lower administrative burden (not a rate reduction per se, but compliance relief).