The EmaraTax portal is accepting registrations for the 15% domestic minimum top-up tax. It concerns UAE entities belonging to groups above EUR 750 million in consolidated revenue: few in number, but with a transitional deadline three months away.
What happened
The EmaraTax portal, the Federal Tax Authority's online filing platform, now accepts registrations for the Domestic Minimum Top-up Tax (DMTT), the 15% minimum tax introduced by Cabinet Decision No. 142 of 2024 and effective for financial years beginning on or after 1 January 2025. Every UAE-based entity forming part of a group with consolidated revenue above EUR 750 million must register.
What changes in practice
Registration moves from announced obligation to executable one. The application must be filed within seven months of the end of the first in-scope financial year; for groups whose first in-scope year ended before 30 April 2026 the transitional deadline is 30 November 2026, a little over three months away. The first return, for financial years ended 31 December 2025, generally falls due on 30 June 2027.
Who it applies to
UAE entities belonging to groups with consolidated revenue above EUR 750 million. The threshold excludes the large majority of owner-managed businesses in the Emirates: it concerns UAE subsidiaries of substantial multinational groups.
The exposure
The full penalty framework has not yet been published, which creates the impression that there is no hurry. A penalty relief window exists for returns covering periods beginning on or before 31 December 2026, but it is conditional on having taken reasonable measures to apply the rules correctly: an entity that fails to register on time is not inside that window.
What to do now
Where the UAE entity has a foreign parent, verify the group's consolidated revenue and the end date of the first in-scope financial year. Both figures sit in the parent's consolidated accounts and can be obtained in a single phone call.
Sources
- https://tax.gov.ae/en/emaratax/news.aspx
- https://www.middleeastbriefing.com/news/uae-opens-pillar-two-top-up-tax-registration/
Published 19 August 2026 on the basis of public sources and official United Arab Emirates instruments. This is not legal or tax advice. Verify your position with a qualified professional before acting.