Ministerial Decision Ministerial Decision No. 131 of 2026 Ministry of Finance
MD 131/2026 — SBR extended to 2029
Ministerial Decision No. 131 of 2026 Amending Certain Provisions of Ministerial Decision No. 73 of 2023 on Small Business Relief for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Official Arabic text (opens in a new tab) English text (opens in a new tab)
- Official Arabic title
- قرار وزاري رقم (131) لسنة 2026 بتعديل بعض أحكام القرار الوزاري رقم (73) لسنة 2023 في شأن تسهيلات الأعمال الصغيرة لأغراض المرسوم بقانون اتحادي رقم (47) لسنة 2022 في شأن الضريبة على الشركات والأعمال
- Document type
- Ministerial Decision
- Number
- 131
- Issued by
- Ministry of Finance
- Administered by
- Federal Tax Authority
- Issued
- 29 July 2026
- Announced
- 7 August 2026
- Entry into force
- The day after its publication (Art. Two).
- Applies to
- Tax periods commencing on or after 1 June 2023 and subsequent periods ending on or before 31 December 2029.
- Current position
- In force (announced by MoF on 7 August 2026). It amends Article 2(2) of Ministerial Decision No. 73 of 2023 only.
- Topics
- Corporate Tax · Small Business Relief
- Official text
- Official Arabic text · English text
Factual summary
Replaces Article 2(2) of Ministerial Decision No. 73 of 2023 so that Small Business Relief continues for tax periods ending on or before 31 December 2029 (previously 31 December 2026). The AED 3,000,000 revenue threshold and the other conditions of the 2023 decision are not changed.
What it means in practice Professional insight
Who: resident businesses that already meet the AED 3,000,000 revenue test in every tax period. What changes: they can keep electing the relief for three more years of tax periods, up to periods ending on or before 31 December 2029. Nothing else in the conditions changes, so the revenue history still has to be evidenced each year.
Key provisions
- Art. One New Art. 2(2) of MD 73/2023: threshold applies from periods commencing on or after 1 June 2023 to periods ending on or before 31 December 2029.
- Art. Two Published and effective from the day after publication.
What changed
- 29 July 2026 Issued
- Entry into force: The day after its publication (Art. Two).
- Amends MD 73/2023 — Small Business Relief — Art. 2(2): Window extended to tax periods ending on or before 31 December 2029.
- 7 August 2026 Announced MoF news 7 Aug 2026 — SBR to 2029
Relationship chain
Law → decisions made under it → amendments → guidance and announcements; oldest first within each level.
- 3 October 2022 Federal Decree-Law FDL 47/2022 — Corporate Tax Law In force — amended
- 30 December 2022 Cabinet Decision CD 116/2022 — AED 375,000 rate band — Made under Art. 3(1) In force
- 3 April 2023 Ministerial Decision MD 73/2023 — Small Business Relief — Made under Art. 21 In force — amended
- August 2023 Official guide FTA guide CTGSBR1 — Small Business Relief — Official guide Current version
- 29 July 2026 Ministerial Decision MD 131/2026 — SBR extended to 2029 — Amends Art. 2(2) In force
- 7 August 2026 Official announcement MoF news 7 Aug 2026 — SBR to 2029 — Announcement Current version
- 1 March 2024 FTA Decision FTA Decision 3/2024 — CT registration deadlines — Made under Art. 51(1) In force
- 13 August 2024 Public Clarification CTP003 — first Corporate Tax period — Clarifies Arts. 57–58 Current version
Official sources
Official Arabic text (opens in a new tab) English text (opens in a new tab) Official announcement (opens in a new tab)
Related services: Small Business Relief Review · Corporate Tax
Last verified against official sources: 5 October 2026 · اقرأ بالعربية
General information, not tax advice. Each record is checked against the official source; where they differ, the official Arabic text prevails.