G20

Policy & Legal Updates

UAE Tax Authority Issues Scope and Registration Guide for Multinational Top-Up Tax

The UAE Federal Tax Authority has issued a comprehensive guide detailing the scope and registration rules for the Qualified Domestic Minimum Top-up Tax. The regime applies to multinational enterprise groups with annual consolidated revenues of at least 750 million euros to ensure an effective tax rate of 15 percent. Businesses operating exclusively within the UAE are explicitly excluded regardless of turnover.

Policy & Legal Updates

UAE Issues Tax Rules for Multinationals Under Global Minimum Tax Regime

The UAE Federal Tax Authority has issued a guide on its Qualified Domestic Minimum Top-up Tax regime under the OECD/G20 Pillar Two framework. The rules mandate a minimum corporate tax rate of 15% for multinational enterprise groups with annual global revenues of at least €750 million. In-scope entities with fiscal periods ending prior to April 30, 2026, must register via EmaraTax by November 30, 2026.

Policy & Legal Updates

UAE Federal Tax Authority Issues Guide on Scope and Registration for Top-Up Tax

The UAE Federal Tax Authority has issued a new guide regarding scope and registration for the Top-up Tax on multinational enterprises. The document supports multinational enterprise groups in understanding obligations under the Qualified Domestic Minimum Top-up Tax regime and OECD/G20 Pillar Two framework. It details in-scope criteria, registration timelines, and reporting requirements ensuring an effective tax rate of at least 15%.

Policy & Legal Updates

UAE Issues Updated Compliance Guide for Multinational Minimum Top-up Tax

The UAE Federal Tax Authority has issued an updated compliance guide for its Qualified Domestic Minimum Top-up Tax regime under the OECD/G20 Pillar Two framework. Large multinational enterprise groups are required to maintain an effective tax rate of at least 15 percent. Groups with financial years ending before April 30, 2026, must register via the EmaraTax portal by November 30, 2026.