Ministerial Decision
No. 131 of 2026
In Force
Amendment
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
What changed in MD 73/2023
- Art. 2(2) — Small Business Relief revenue threshold sunset extended: the AED 3,000,000 threshold now continues to apply to Tax Periods ending on or before 31 December 2029 (previously 31 December 2026)
Preamble
The Minister of State for Financial Affairs:
- Having reviewed the Constitution,
- Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses, and its amendments,
- 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,
Has decided:
Article One — Amendment to Clause 2 of Article 2 of MD 73/2023 #sec-1
Clause (2) of Article (2) of Ministerial Decision No. 73 of 2023 referred to above shall be replaced with the following text:
“2. The threshold set out in Clause (1) of this Article shall apply to Tax Periods commencing on or after 1 June 2023 and such threshold shall continue to apply to subsequent Tax Periods that end on or before 31 December 2029.”
Article Two — Publication and Entry into Force #sec-2
This Decision shall be published and shall come into effect the day following the date of its publication.
Mohamed bin Hadi Al Hussaini
Minister of State for Financial Affairs
Issued on 15 Safar 1448 H, corresponding to 29 July 2026.