UAE, 1 July, 2025 : The UAE Ministry of Finance has issued Ministerial Decision No. (88) of 2025, officially adopting all OECD guidance and commentary on the Global Anti-Base Erosion (GloBE) Rules under Pillar Two. This move aligns with the earlier Cabinet Decision No. (142) of 2024, which introduced a Top-up Tax on large multinational enterprises.
The decision underscores the UAE’s commitment to international tax standards and its active participation in the OECD’s Inclusive Framework on BEPS. It confirms that the UAE’s Domestic Minimum Top-up Tax (DMTT) regime will reflect OECD guidance issued up to January 2025, supporting consistent application and reducing the compliance burden for affected multinationals.
For full details, guidance documents and FAQs, visit the Ministry of Finance website.
Source : mof.gov.ae
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