Policy & Legal Updates
UAE Sets 30 November 2026 Deadline for Pillar Two Tax Registration
The UAE Federal Tax Authority has issued updated guidance outlining registration rules for the Pillar Two Top-up Tax on multinational enterprise groups. Qualifying entities whose first in-scope financial year ended prior to 30 April 2026 must complete registration by 30 November 2026. The regime covers groups with consolidated annual global revenues of at least EUR 750 million.
