This Decision implements Article 21 of the Corporate Tax Law, establishing Small Business Relief for taxable persons with revenue not exceeding AED 3,000,000 in the relevant and previous tax periods. The relief applies to tax periods commencing on or after 1 June 2023 and ending on or before 31 December 2026. However, Qualifying Free Zone Persons and Constituent Companies of a Multinational Enterprises (MNE) Group are ineligible. A key consequence of electing for this relief is that any tax losses and net interest expenditure incurred during the period cannot be carried forward. Furthermore, anti-abuse provisions under Article 50 of the Corporate Tax Law apply, specifically targeting the artificial separation of businesses to meet the revenue threshold.