Policy & Legal Updates
UAE Issues Ministerial Decision on Pillar Two Information Return Filing Rules
The UAE has issued Ministerial Decision No. 133 of 2026, establishing procedural filing rules for the Pillar Two Information Return under its Domestic Minimum Top-up Tax regime. The requirements apply to multinational groups with annual consolidated revenues of at least 750 million euros, covering fiscal years starting on or after 1 January 2025. In-scope entities must submit returns within 15 months following the fiscal year-end, with provisions allowing local centralised filings or exemptions tied to international exchange agreements.
