Small Business Relief extended in 2026 to the end of 2029

What has changed?

Ministerial Decision No. 131 extends Small Business Relief to tax periods ending on or before 31 December 2029. The Ministry announced this on 7 August 2026. The AED 3 million revenue ceiling and other conditions apply. Qualifying Free Zone Persons are excluded.

What does this mean for your business?

This gives businesses more time to plan. A free-zone licence alone does not establish eligibility. KCM recommends reviewing status, revenue and records with authorised tax professionals.

Next steps

• Compile revenue for relevant tax periods.
• Have eligibility and the election reviewed.
• Keep accounting and filing deadlines organised.