UAE Pillar 2 Top-up Tax Guides on Scope and Registration and Excluded Entities and Investment Entities

The UAE Federal Tax Authority has published two guidelines dated 26 August 2026 concerning the Pillar 2 Qualified Domestic Minimum Top-up Tax (QDMTT), which applies to fiscal years starting on or after 1 January 2025. The purposes of the guides are summarized as follows:

Top-up Tax Guide | TTGREG1 - Scope and Registration

This guide is designed to provide guidance to determine whether an MNE Group is within scope of the QDMTT Legislation. The guide also explains the registration process f…