UAE Outlines Pillar Two Top-Up Tax Registration Deadline for Multinational Groups

The UAE Federal Tax Authority has clarified mandatory registration deadlines under the Domestic Minimum Top-up Tax framework. In-scope multinational entities must complete Top-up Tax registration by 30 November 2026 via the EmaraTax portal. Failure to comply can result in an administrative penalty of AED 10,000 per entity.

Published November 4, 2026 Source: Hallmark Auditors

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Issuing authority: Federal Tax Authority
Jurisdiction: United Arab Emirates
Publication date: November 3, 2026
Stage: Final rule
Official document: UAE Domestic Minimum Top-up Tax (DMTT)
Official source: hallmarkauditors.com

Photo: Hallmark Auditors

During a webinar on 3 November 2026, the UAE Federal Tax Authority (FTA) outlined mandatory registration requirements under the UAE Domestic Minimum Top-up Tax (DMTT) framework, according to Hallmark Auditors.

Under the rules, all UAE constituent entities of multinational enterprise groups whose initial in-scope fiscal year ended before 30 April 2026 must complete Top-up Tax registration by 30 November 2026. The regime covers corporate groups reporting consolidated annual global revenues of at least EUR 750 million to ensure an effective minimum tax rate of 15%.

The FTA noted that failure to meet the registration deadline may result in an administrative penalty of AED 10,000 per entity. The session also provided operational guidance on submitting individual or group registrations through the EmaraTax digital portal.