Several of our clients are part of international groups with consolidated revenue of more than EUR 750 million. For these groups, the UAE has introduced a new registration, and the first deadline is 30 November 2026.
We have already reviewed their position, entity by entity.
What has the UAE introduced?
The UAE has introduced Pillar Two through a Domestic Minimum Top up Tax (DMTT). It applies to fiscal years starting on or after 1 January 2025.
The rules aim for an effective tax rate of 15% on profits.
Who is in scope?
Multinational groups with consolidated revenue of EUR 750 million or more in at least 2 of the 4 fiscal years before the year being tested. This is the threshold set in the law.
Does your Corporate Tax registration cover it?
No. In scope UAE entities must register separately for Pillar Two. Registration may be needed even if no top up tax is ultimately payable.
When is the deadline?
For fiscal years that ended before 30 April 2026, including calendar year 2025, the deadline is 30 November 2026.
What to do now
Check your group revenue against the threshold, list every UAE entity, and confirm who will register with the Federal Tax Authority.
Pillar Two work sits outside standard accounting and Corporate Tax engagements, so confirm who covers it for your group. If you would like a briefing on how these rules apply to you, or support with the scope assessment and registration, our tax team can prepare a proposal.
FAQ
Who must register for the UAE Top Up Tax?
UAE entities of multinational groups with consolidated revenue of EUR 750 million or more in at least 2 of the 4 fiscal years before the year being tested.
What is the Pillar Two registration deadline in the UAE?
For fiscal years that ended before 30 April 2026, including calendar year 2025, the deadline is 30 November 2026.
Does a UAE Corporate Tax registration cover Pillar Two?
No. In scope UAE entities must register separately for Pillar Two, even if no top up tax is ultimately payable.
What is the minimum tax rate under the UAE DMTT?
The rules aim for an effective tax rate of 15% on profits, for fiscal years starting on or after 1 January 2025.
About InBusiness
InBusiness is a Dubai-based accounting, tax, and corporate services firm, founded in 2021, that acts as the UAE finance and compliance arm for international businesses. The team provides outsourced accounting, tax advisory, company formation, admin services, and immigration across all Free Zones and Mainland. The team speaks English and Russian.
