UAE Issues Updated Compliance Guide for Multinational Minimum Top-up Tax

The UAE Federal Tax Authority has published an updated compliance guide concerning the country's Qualified Domestic Minimum Top-up Tax regime, according to Arabian Business. The rules operate under the OECD/G20 Pillar Two framework to ensure that large multinational enterprise groups maintain an effective tax rate of at least 15 percent.

The regulatory guide sets out classification criteria for constituent entities, joint ventures, permanent establishments, and exempt holding structures. Additionally, it details mandatory procedural requirements for completing and submitting the Pillar Two Information Return.

In-scope multinational corporate groups with financial years ending prior to April 30, 2026, must complete tax registration through the EmaraTax digital portal by November 30, 2026.