UAE Sets November 30 DMTT Registration Deadline for Qualifying Multinationals

Multinational enterprises operating in the United Arab Emirates must complete their Domestic Minimum Top-Up Tax (DMTT) registration by 30 November 2026 if their fiscal year ended on or before 30 April 2026, according to guidance highlighted by advisory firm Excellence Auditing, Accounting and Tax Consultants regarding Federal Tax Authority (FTA) Decision No. 12 of 2026.

Under the FTA decision, which was issued on 16 July 2026 and published on 4 August 2026, failure to register within the stipulated timeframe carries a financial penalty of AED 10,000. The regulation forms part of the UAE's implementation of the OECD Pillar Two framework, introducing a 15% domestic minimum tax benchmark.

The DMTT framework applies to multinational enterprise groups with consolidated global revenues of EUR 750 million or more in at least two of the four fiscal years preceding the tested fiscal year. Meeting the revenue threshold places groups within the scope of the rules, though final tax obligations depend on applicable statutory exclusions and relief provisions.

FTA Decision No. 12 of 2026 also details procedural rules concerning deregistration, in-scope and out-of-scope notifications, and the role of a Designated Domestic Filing Entity (DDFE), which is a single local entity appointed to manage tax filings on behalf of all UAE constituent group members.