Article 1 - Definitions
Words and expressions in this Decision shall have the same meanings specified in Federal Decree-Law No. 47 of 2022 referred to above (“Corporate Tax Law”).
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May 15, 2026
This is not an Official Translation:
Small Business Relief for the Purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses
Ministerial Decision No. 73 of 2023
Issued 3 Apr 2023 – (Effective 15 days after publishing in the Official Gazette)
[GTL Notes]
The Minister of State for Financial Affairs has decided
Having reviewed the Constitution,
Federal Law No. 1 of 1972 on the Competencies of Ministries and Powers of the Ministers, and its amendments,
Federal Law No. 2 of 2014 on Small and Medium Enterprises,
Federal Decree-Law No. 13 of 2016 on the Establishment of the Federal Tax Authority, and its amendments,
Federal Decree-Law No. 28 of 2022 on Tax Procedures,
Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses,
Cabinet Decision No. 22 of 2016 on the Unified Definition for Small and Medium Enterprises,
Cabinet Decision No. 44 of 2020 on Organising Reports Submitted by Multinational Companies,
Article 2 - Taxable Person’s Revenue Threshold
For the purposes of the Small Business Relief referred to in Article 21 of the Corporate Tax Law (“Small Business Relief”), the Taxable Person’s Revenue threshold for the relevant Tax Period and previous Tax Periods shall be AED 3,000,000 (three million dirhams) for each Tax Period.
The threshold set out in Clause 1 of the Article shall apply to Tax Periods commencing on or after 1 June 2023 and such threshold shall only continue to apply to subsequent Tax Periods that end before or on 31 December 2026.
A Taxable Person shall not be able to elect to apply the Small Business Relief if their Revenue in any relevant or previous Tax Period has exceeded the threshold set out in Clause 1 of this Article.
The Revenue for the purpose of this Article shall be determined in accordance with the applicable accounting standards accepted in the State.
Article 3 - Additional Conditions for Small Business Relief
A Resident Person that elects to apply the Small Business Relief must not be any of the following:
A Constituent Company of a Multinational Enterprises Group as defined in Cabinet Decision No. 44 referred to.
A Qualifying Free Zone Person.