UAE Sets Top-Up Tax Registration Deadline for Large Multinational Enterprises

Multinational enterprises operating in the UAE that generate annual consolidated revenues of €750 million or more in at least two of the four preceding fiscal years face an approaching deadline to register for the OECD Pillar Two top-up tax, Arabian Business reported.

According to the Federal Tax Authority, qualifying companies must complete their tax registration through the EmaraTax digital portal by November 30, 2026. In-scope corporate groups may submit the mandatory Pillar Two Information Return directly or appoint a local filing entity to handle the filing.

The authority clarified that domestic UAE businesses remain excluded from the top-up tax framework regardless of their revenue levels. The measure formalizes compliance steps under the country's international corporate tax obligations.