Small Business Relief extended until the end of 2029
The revenue threshold remains unchanged at AED 3 million. Meanwhile, the Cabinet has set a minimum excise duty rate for tobacco and vapes: between AED 0.1 and AED 1, depending on the product. Documents on the licensing of training centres in Abu Dhabi and health insurance fines in Dubai have also been added to realLaw AI — and three legal reviews have been updated.
Ministerial Decision No. 131 of 2026, amending Ministerial Decision No. 73 of 2023
The revenue threshold remains unchanged at AED 3 million for the relevant and preceding tax periods.
• The relief now applies to tax periods ending no later than December 31, 2029 — previously, the deadline was December 31, 2026
Cabinet Decision No. 137 of 2026, abrogates Cabinet Decision No. 55 of 2019
Comes into force on September 1, 2026.
• AED 0.4 per cigarette
• AED 0.1 per 1 gram of shisha tobacco and similar products
• AED 1 per 1 ml of e-liquid