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Can a new mainland company use Small Business Relief?

Last updated: Nov 11, 2026, 13:30 (UTC+08:00)

Yes, if revenue is AED 3,000,000 or less and the other conditions are met. Ministerial Decision No. 131 of 2026 (announced 7 August 2026) extended it to tax periods ending on or before 31 December 2029. You elect it in the tax return.

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