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.
The UAE Federal Tax Authority published Tax Public Clarification TAXP010 explaining how businesses must assess whether facilities qualify as Free Zones or Designated Zones. The guidance emphasizes that zone definitions differ across Corporate Tax, Value Added Tax, and Excise Tax laws. Qualifying for a 0% Corporate Tax rate requires meeting specific statutory criteria, including separate evaluation from VAT Designated Zone status.
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%.
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.
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