{"id":6748,"date":"2026-08-07T13:06:20","date_gmt":"2026-08-07T12:06:20","guid":{"rendered":"https:\/\/well-tax.com\/?p=6748"},"modified":"2026-08-07T13:06:20","modified_gmt":"2026-08-07T12:06:20","slug":"%d0%bf%d1%80%d0%be%d0%b4%d0%bb%d0%b5%d0%bd%d0%b8%d0%b5-%d0%b4%d0%be-2029-%d0%b3%d0%be%d0%b4%d0%b0-%d0%bb%d1%8c%d0%b3%d0%be%d1%82-%d0%bf%d0%be-%d0%ba%d0%be%d1%80%d0%bf%d0%be%d1%80%d0%b0%d1%82%d0%b8","status":"publish","type":"post","link":"https:\/\/well-tax.com\/ru\/uae-corporate-tax-small-business-relief-2029-extension\/","title":{"rendered":"\u041b\u044c\u0433\u043e\u0442\u044b \u043f\u043e \u043a\u043e\u0440\u043f\u043e\u0440\u0430\u0442\u0438\u0432\u043d\u043e\u043c\u0443 \u043d\u0430\u043b\u043e\u0433\u0443 \u0434\u043b\u044f \u043c\u0430\u043b\u044b\u0445 \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u0439 \u0432 \u041e\u0410\u042d: \u043f\u0440\u043e\u0434\u043b\u0435\u043d\u0438\u0435 \u0434\u043e 2029 \u0433\u043e\u0434\u0430"},"content":{"rendered":"\n
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UAE Corporate Tax Small Business Relief has been extended by three years, from the previous expiry of 31 December 2026 to tax periods ending on or before 31 December 2029. The extension gives eligible start-ups, freelancers and SMEs additional time to benefit from the relief while the AED 3 million revenue threshold remains unchanged.<\/p>\n\n\n\n

The development reflects the UAE\u2019s continued focus on supporting small and growing businesses and reducing the Corporate Tax compliance burden during the early years of the regime. Eligible Taxable Persons will, however, still need to meet the relevant conditions and elect for the relief for each applicable tax period.<\/p>\n\n\n\n

What the UAE Corporate Tax Small Business Relief extension means<\/h2>\n\n\n\n

Under the previous rules, Small Business Relief was available for eligible tax periods ending on or before 31 December 2026. The extension to 31 December 2029 therefore provides eligible UAE businesses with a further three years during which the relief may potentially be claimed.<\/p>\n\n\n\n

The AED 3 million revenue threshold has not changed. To qualify, a Taxable Person\u2019s Revenue must be equal to or less than AED 3 million for the relevant tax period and all previous tax periods, subject to the other conditions and exclusions under the Corporate Tax legislation.<\/p>\n\n\n\n

Small Business Relief is not automatic. An eligible Taxable Person must elect for the relief in its Corporate Tax return for each relevant tax period.<\/p>\n\n\n\n

Point<\/td>Previous position<\/td>New position<\/td><\/tr>
Relief period<\/td>Tax periods ending on or before 31 December 2026<\/td>Tax periods ending on or before 31 December 2029<\/td><\/tr>
Revenue threshold<\/td>AED 3 million<\/td>AED 3 million \u2013 unchanged<\/td><\/tr>
Election<\/td>Required for each eligible tax period<\/td>Required for each eligible tax period<\/td><\/tr>
Main benefit<\/td>Treatment as having no Taxable Income for the relevant Tax Period, together with simplified compliance<\/td>Unchanged<\/td><\/tr>
Practical impact<\/td>Relief approaching expiry<\/td>Three additional years of potential relief<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n

For a wider practical guide, you may read WellTax\u2019s article on Small Business Relief UAE explained: benefits, drawbacks and tips<\/a>.<\/p>\n\n\n\t\t

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