The UAE's domestic minimum top-up tax has been in place since last year. Antonie Robertson / The NationalShow caption: The UAE's domestic minimum top-up tax has been in place sinc…Decision aimed at enhancing international tax transparency, ministry says The NationalAugust 26, 2026
The UAE has announced a new decision regarding its domestic minimum top-up tax.
Qualifying entities must file a Pillar Two information return with the Federal Tax Authority, either directly or through a designated local entity.
The DMTT applies to multinationals with consolidated global revenue of €750 million ($793 million) or more.
The tax, in effect since January 1, 2024, ensures large multinationals pay a minimum 15 per cent tax on profits in each operating country.
