UAE Federal Tax Authority Issues Decision on Pillar 2 Top-up Tax Registration, Deregistration, and Notification Requirements

The UAE Federal Tax Authority (FTA) published FTA Decision No. 12 of 2026 on Registration and Deregistration Timelines on 4 August 2026, which concerns the registration, deregistration, and notification requirements for the UAE's Pillar 2 domestic minimum top-up tax. The top-up tax rules apply to fiscal years starting on or after 1 January 2025. The decision provides that entities subject to the top-up tax in the UAE are required to register within 7 months following the end of the fiscal ye…