Multinational enterprises in the UAE whose fiscal years ended on or before 30 April 2026 face a 30 November 2026 deadline to register for Domestic Minimum Top-Up Tax under FTA Decision No. 12 of 2026. Non-compliant entities face a penalty of AED 10,000. The rules apply to corporate groups with annual consolidated revenues of at least EUR 750 million.
Multinational enterprises in the UAE with consolidated revenues of €750 million or more must register for the OECD Pillar Two top-up tax by November 30, 2026. The Federal Tax Authority announced that qualifying groups must complete registration via EmaraTax, while domestic UAE firms remain exempt.
The seventh Arab Competition Forum opened in Dubai on October 28, 2026, focusing on competition policy and consumer protection in the digital economy. Co-organized by the UAE Ministry of Economy and Tourism and international bodies, the forum highlighted the modernization of UAE competition law. Discussions focused on managing the commercial impact of digital platforms and artificial intelligence.
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.
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