Small Business Relief
Tax reliefUAEReviewed November 2026
A UAE corporate tax election that lets a resident person whose revenue stays under a set ceiling be treated as having no taxable income for a tax period. The business must still register and file a return, and the relief is open only for tax periods ending before a fixed end date.
It is set by Ministerial Decision No. 73 of 2023, and Ministerial Decision No. 131 of 2026 extended it to tax periods ending on or before 31 December 2029. It is not available to a qualifying free zone person.
Legal basis
- Ministerial Decision No. 73 of 2023
- Ministerial Decision No. 131 of 2026
How it connects
- Related
- UAE Corporate Tax
- Qualifying Free Zone Person (QFZP): which cannot claim it
Dated changes
- Small Business Relief: the last tax periods that can claim it · United Arab Emirates
Analysis that discusses it
- A Dubai freelancer meets UAE corporate tax at a million dirhamsTaxation Strategy · 12 Oct 2026
- The 30 September Illusion: UAE Corporate Tax Books Must Close in JuneRegulatory Intelligence · 17 Jun 2026
- The Property SPV Trap: A 9% UAE Corporate Tax the Owner Would Not PayTaxation Strategy · 11 Jun 2026
- A UAE free zone licence is not a 0% tax rateTaxation Strategy · 11 Jul 2026
- The first year after a UAE company is registered: what you must fileRegulatory Intelligence · 14 Sept 2026
- What a UAE company actually costs: the drivers behind the quoteCorporate Structuring · 14 Sept 2026
A definition of an established legal or tax concept for general information. It is not advice on any individual situation.
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- Controlled Foreign Company
- Corporate Tax Residence
- Double Taxation Agreement
- Transfer Pricing
- Withholding Tax
- Non-Domiciled Status
- Qualifying Free Zone Person
- Central Management and Control
- UAE Corporate Tax
- Exempt Person
- Qualifying Investment Fund
- Value Added Tax
- Place of Effective Management
- Transfer of Assets Abroad
- Pillar Two
- DEMPE
- UAE Tax Residency Certificate
- Arm’s Length Principle
- Intercompany Loan
- Statutory Residence Test
- Temporary Non-Residence
- Exit Tax
- Substantial Shareholding Exemption
- Participation Exemption
- General Anti-Abuse Rule
- Sham
- Active Income Test
- Deemed Disposal
- Disregarded Income
- Permanent Place of Abode
- Dividend Imputation
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