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UAE Top-Up Tax: Large Multinational Groups Must Register by 30 November 2026
FTA Decision No. 12 of 2026 sets the Domestic Minimum Top-up Tax registration deadline: 30 November 2026 for most December year-end groups.
The UAE's Domestic Minimum Top-up Tax (DMTT) makes sure large multinational groups pay an effective tax rate of at least 15 per cent on their UAE profits. It applies to fiscal years starting on or after 1 January 2025.
The Federal Tax Authority has now set out when in-scope entities must register. For most groups with a 31 December year-end, the date to work to is 30 November 2026.
The Registration Rule
FTA Decision No. 12 of 2026, issued on 16 July 2026, sets registration and deregistration timelines under Cabinet Decision No. 142 of 2024, which introduced the DMTT.
The standard rule is that an entity must register no later than seven months after the end of the first fiscal year in which it falls within scope. A transitional rule gives entities whose fiscal year ended before 30 April 2026 until 30 November 2026.
Who Is in Scope
The DMTT follows the OECD Pillar Two rules and targets constituent entities of multinational groups with consolidated revenue of at least EUR 750 million in two of the four preceding years.
Free zone entities are not excluded from the assessment. A free zone company that belongs to an in-scope group needs to look at its position like any other group entity.
How Registration Works
Registration is made through the FTA's EmaraTax portal. It is not a one-off step: entities must keep monitoring their position and notify the FTA when the group moves into or out of scope.
- Confirm whether the group crosses the revenue threshold
- List every UAE entity in the group, including free zone entities
- Register each in-scope entity on EmaraTax by 30 November 2026
- Set a process to notify the FTA of future changes in scope
Frequently Asked Questions
What is the deadline to register for the UAE Domestic Minimum Top-up Tax?
For entities whose fiscal year ended before 30 April 2026, including most groups with a 31 December 2025 year-end, the deadline is 30 November 2026. Otherwise it is seven months after the end of the first fiscal year in scope.
Are free zone companies exempt from the top-up tax?
No. Free zone entities that belong to an in-scope multinational group must assess their position like any other group entity.
Sources
- KPMG: UAE releases registration requirements for Domestic Minimum Top-up Tax
- Crowe: UAE Top-up Tax scope and registration
This article is general information, not advice for your situation. Rules change; check the current position or speak to an advisor before acting.
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