Small Business Relief ends in 2026 — what happens after?

Small Business Relief lets a company with revenue of AED 3 million or less (in the current period and all prior periods) elect to treat its taxable income as zero, while still keeping registration, bookkeeping, and filing obligations in place. Under the current text, this relief is available only for tax periods ending on or before 31 December 2026.

If your company relies on this relief, the real question now isn't just using it — it's planning for what comes after: will projected revenue genuinely stay under AED 3 million? Does the company's structure warrant thinking about restructuring, or about a Qualifying Free Zone regime, before the relief window closes? RASEEKH builds that transition plan now, not after the relief has already ended.