Policy & Legal Updates
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.
