Small Business Relief runs to 2029 now — but MNE members still never qualified
Updated
Ministerial Decision No. 131 of 2026 (issued 29 July 2026) extends Art. 21 relief to tax periods ending on or before 31 Dec 2029, three years past the original sunset, with the AED 3,000,000 revenue threshold unchanged. What did not move: constituent companies of multinational groups with consolidated revenue of AED 3.15B or more are excluded regardless of their own size, and a loss made in a year you elect SBR cannot be carried forward (Ministerial Decision 73 of 2023, Art. 4). Losses from earlier years wait for a year you don’t elect.
Takeaway — If you planned an exit to standard rates for FY2027, re-run it. The cliff moved; the exclusions did not.
A general briefing on the law as it stood on 28 September 2026. It is not advice on your facts: the position for a given entity depends on its figures, which is what the engine computes.