UAE DMTT Gains OECD Transitional Qualified Status

UAE, 26 August, 2025 : The UAE Ministry of Finance announced that the Organisation for Economic Co-operation and Development (OECD) has granted the UAE’s Domestic Minimum Top-up Tax (DMTT) Transitional Qualified Status, listing it on the OECD’s central record of legislation.

This recognition ensures that top-up tax liabilities paid in the UAE will be accepted internationally, preventing foreign tax on UAE profits and reducing the risk of disputes. It also confirms that the UAE’s DMTT qualifies for the OECD Pillar 2 safe harbour, easing compliance for multinational enterprises (MNEs) and tax authorities by avoiding duplicate calculations in other jurisdictions.

The Ministry highlighted that the move reinforces the UAE’s commitment to international tax standards, bolsters its position as a global business hub, and provides clarity and certainty to MNEs operating in the country.

All related Cabinet and Ministerial Decisions are available at www.mof.gov.ae