Ministerial Decision No. 131 of 2026 amends Ministerial Decision No. 73 of 2023 on Small Business Relief for the purposes of Federal Decree-Law No. 47 of 2022 on the Taxation of Corporations and Businesses. Article One replaces Clause (2) of Article (2) of that Decision, extending the period over which the AED 3,000,000 Taxable Person Revenue threshold applies. The threshold continues to apply to Tax Periods commencing on or after 1 June 2023 and to subsequent Tax Periods that end on or before 31 December 2029, in place of the previous cut-off of 31 December 2026. Article Two provides that the Decision shall be published and shall come into effect the day following the date of its publication.