Policy & Legal Updates
UAE Extends Corporate Tax Small Business Relief Through December 2029
The UAE Ministry of Finance has extended Corporate Tax Small Business Relief to tax periods ending on or before December 31, 2029. Under Ministerial Decision No. 131 of 2026, resident entities with annual revenue up to AED 3 million can continue electing 0% taxable income status with simplified compliance. Qualifying Free Zone Persons and large multinational groups remain excluded from the scheme.
