---
title: "Small Business Relief"
url: https://www.boruconsulting.com/glossary/small-business-relief
type: DefinedTerm
role: relief
jurisdiction: [UAE]
reviewed: 2026-11-10
modified: 2026-11-10
---

# Small Business Relief

Role: Tax relief | Jurisdiction: UAE

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

## Related concepts
- Related: [UAE Corporate Tax](https://www.boruconsulting.com/glossary/uae-corporate-tax)
- Related: [Qualifying Free Zone Person (QFZP)](https://www.boruconsulting.com/glossary/qualifying-free-zone-person) (which cannot claim it)

## Dated changes
- 31 December 2029 (UAE): [Small Business Relief: the last tax periods that can claim it](https://www.boruconsulting.com/rule-changes#2029-12-31-uae-small-business-relief-ends)

## Analysis that discusses it
- [A Dubai freelancer meets UAE corporate tax at a million dirhams](https://www.boruconsulting.com/blog/uae-corporate-tax-freelancers-sole-traders) (Taxation Strategy, 2026-10-12)
- [The 30 September Illusion: UAE Corporate Tax Books Must Close in June](https://www.boruconsulting.com/blog/uae-corporate-tax-close-books-june-2026) (Regulatory Intelligence, 2026-06-17)
- [The Property SPV Trap: A 9% UAE Corporate Tax the Owner Would Not Pay](https://www.boruconsulting.com/blog/uae-property-spv-corporate-tax-9-percent) (Taxation Strategy, 2026-06-11)
- [A UAE free zone licence is not a 0% tax rate](https://www.boruconsulting.com/blog/uae-freezone-vs-mainland-corporate-tax-2026) (Taxation Strategy, 2026-07-11)
- [The first year after a UAE company is registered: what you must file](https://www.boruconsulting.com/blog/uae-company-first-year-compliance) (Regulatory Intelligence, 2026-09-14)
- [What a UAE company actually costs: the drivers behind the quote](https://www.boruconsulting.com/blog/uae-company-setup-cost-structure) (Corporate Structuring, 2026-09-14)

Canonical: https://www.boruconsulting.com/glossary/small-business-relief

---
Source: https://www.boruconsulting.com/glossary/small-business-relief