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.
The UAE Ministry of Finance has issued ministerial decisions detailing reporting and compliance procedures under the OECD/G20 Pillar Two minimum 15 percent tax framework. The rules apply to multinational groups with consolidated revenue of at least EUR 750 million in at least two of the four preceding fiscal years. Guidelines define GloBE Information Return submissions, Federal Tax Authority notifications, and the appointment of local filing entities.
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