UAE Issues Tax Rules for Multinationals Under Global Minimum Tax Regime

The UAE Federal Tax Authority has published a comprehensive guide detailing the scope and registration procedures for its Qualified Domestic Minimum Top-up Tax regime, Arabian Business reported.

Formulated under the OECD/G20 Pillar Two framework, the regulations mandate an effective corporate tax rate of at least 15% on large multinational enterprise groups. The regime applies specifically to multinationals that generate annual consolidated global revenues of €750 million or more in at least two of the four preceding fiscal years.

Domestic businesses that operate exclusively within the UAE are excluded from the regime irrespective of their revenue levels. Entities subject to the rules with fiscal periods ending before April 30, 2026, are required to complete registration on the EmaraTax platform by November 30, 2026.