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Pillar Two - UAE Domestic Minimum Top-up Tax
14/05/2026The UAE Federal Tax Authority (FTA) has opened registration for Pillar Two Domestic Minimum Top-up Tax (DMTT) through the EmaraTax portal for financial years commencing on or after 1 January 2025.
In-scope MNE Groups should assess their registration obligations, determine the appropriate registration approach, and ensure they are prepared for the registration process.
Read more about the UAE Pillar Two DMTT registration process and compliance requirements.