The UAE Domestic Minimum Top-Up Tax (DMTT) applies to in-scope Multinational groups for fiscal years beginning on or after 1 January 2025 under Cabinet Decision No. 142 of 2024. Registration, reporting, and payment obligations are governed by the UAE Pillar Two framework and related FTA Decision No. 12 of 2026. The UAE has established specific registration and filing timelines for entities within the DMTT regime.

  • DMTT Registration Deadline - Register with the UAE Federal Tax Authority by 30 November 2026 if your first in-scope financial year ended before 30 April 2026.

  • GLoBE Information Return / Notification as applicable & Top up Tax Return - Generally required to be filed within 18 months from the end of the first reporting financial year (transition year) for in-scope multinational groups. In the subsequent years the filing is required to be completed within 15 months for the end of the financial year.

How We Can Help

At CLA Emirates, our team of International tax experts assists you for end to end compliance needs including:

  • DMTT registration support
  • GIR preparation and filing
  • Top-Up Tax Return preparation and filing