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UAE Sets 30 November 2026 Deadline for Pillar Two Tax Registration

The UAE Federal Tax Authority has issued updated guidance outlining registration rules for the Pillar Two Top-up Tax on multinational enterprise groups. Qualifying entities whose first in-scope financial year ended prior to 30 April 2026 must complete registration by 30 November 2026. The regime covers groups with consolidated annual global revenues of at least EUR 750 million.

Published Source: DLA Piper
Issuing authority
UAE Federal Tax Authority
Jurisdiction
United Arab Emirates
Publication date
October 30, 2026
Stage
Final rule
Official source
www.dlapiper.com
Illustration: Financial and corporate office buildings in Abu Dhabi Global Market on Al Maryah Island during daylight, modern glass architecture, prof
Illustration

The UAE Federal Tax Authority (FTA) has released updated guidance clarifying the scope and registration rules for the Pillar Two Top-up Tax applied to multinational enterprise (MNE) groups, according to law firm DLA Piper.

All UAE Constituent Entities belonging to in-scope MNE groups whose initial in-scope financial year concluded before 30 April 2026 are required to complete Top-up Tax registration by 30 November 2026.

The Pillar Two rules apply to MNE groups that generate consolidated global revenues of at least EUR 750 million in at least two of the four preceding fiscal years. DLA Piper noted that groups are advised to review their internal filing structures, consider appointing a Designated Domestic Filing Entity, and assess the ongoing tax benefits associated with Qualifying Free Zone Person status.

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