EUR 750 million
Consolidated revenue of the ultimate parent entity in at least two of the four preceding fiscal years. The decision states the threshold in euros.
UAE Corporate Tax · Pillar Two
Is your group within the Top-up Tax at 15%?
Three questions show whether the UAE entity sits inside the Domestic Minimum Top-up Tax perimeter and when registration is due.
3 questionsEUR 750m thresholdCabinet Decision 142/2024
What the UAE actually introduced
The DMTT is a top-up to 15%, not a new headline rate
Cabinet Decision No. 142 of 2024 applies to fiscal years starting on or after 1 January 2025.
15% − ETR
The charge equals the gap between the 15% minimum rate and the group effective tax rate, applied to excess profit after the substance-based exclusion.
7 months
The application is due within seven months of the fiscal year end; fiscal years ending on or before 30 April 2026 follow the transition deadline of 30 November 2026.
DMTT only
The UAE introduced the domestic top-up tax. The Income Inclusion Rule is not in force at this stage, and Qualified status is granted through the OECD Inclusive Framework peer review.
Disclaimer. This tool answers scope and registration timing only: it does not compute the effective tax rate, excess profit or the amount due, does not apply de minimis exclusions or safe harbours, and does not replace a review of the group structure. Ordinary Corporate Tax obligations continue to apply regardless of the outcome.