FTA Issues New Guide on UAE Top-Up Tax Scope and Registration

UAE, 26 October, 2026: The UAE Federal Tax Authority (FTA) has issued a new guide outlining the scope, registration requirements, and compliance obligations under the Qualified Domestic Minimum Top-up Tax (QDMTT) legislation.

The guide explains which entities fall within the scope of the legislation, registration procedures and deadlines, and the treatment of Permanent Establishments, Joint Ventures, Flow-through Entities, and Hybrid Entities. It also provides guidance on filing the Pillar Two Information Return.

The UAE Top-Up Tax applies to UAE entities belonging to multinational enterprise (MNE) groups with annual consolidated revenue of €750 million or more in at least two of the four preceding fiscal years. It applies to fiscal years beginning on or after 1 January 2025. Groups operating exclusively within the UAE are outside its scope.

The QDMTT forms part of the OECD/G20 Pillar Two framework, which aims to ensure a minimum effective tax rate of 15% for in-scope multinational groups in each jurisdiction where they operate.

The FTA encourages relevant entities and tax agents to review the guide to understand their scope and registration obligations.

Read the official guide: https://www.tax.gov.ae/en/default.aspx