{"version":"1","article":{"id":"uae-top-up-tax-scope-registration-guide-2026","slug":"uae-top-up-tax-scope-registration-guide-2026","language":"en","url":"https://haberpaper.com/en/news/uae-top-up-tax-scope-registration-guide-2026","api_url":"https://haberpaper.com/api/v1/articles/uae-top-up-tax-scope-registration-guide-2026?lang=en","title":"UAE Pillar Two guide explains scope for multinational groups","summary":"The Federal Tax Authority’s August guide sets out the group revenue test, exclusions and registration timetable for the 15% domestic minimum top-up tax.","category":"fiscal","region":"world","topics":[],"published_at":"2026-10-08T18:08:38+03:00","modified_at":"2026-10-08T18:08:38+03:00","publication_basis":"publication-record","event_period":"2026-08","event_period_basis":"event-or-reference-period","sources":[{"name":"Federal Tax Authority, Scope and Registration Top-up Tax Guide TTGREG1","url":"https://tax.gov.ae//Datafolder/Files/Guides/Top-Up-Taxes/TTGREG1%20-%20Scope%20and%20Registration%20guide%20-%2008%202026.pdf","publishedAt":"2026-08-26","checkedAt":"2026-10-08"},{"name":"Emirates News Agency (WAM), report on Federal Tax Authority guide","url":"https://www.wam.ae/en/article/c2mg2ei-federal-tax-authority-issues-new-guide-scope-and","publishedAt":"2026-10-07","checkedAt":"2026-10-08"}],"translations":[{"language":"tr","url":"https://haberpaper.com/tr/news/uae-top-up-tax-scope-registration-guide-2026","api_url":"https://haberpaper.com/api/v1/articles/uae-top-up-tax-scope-registration-guide-2026?lang=tr"},{"language":"en","url":"https://haberpaper.com/en/news/uae-top-up-tax-scope-registration-guide-2026","api_url":"https://haberpaper.com/api/v1/articles/uae-top-up-tax-scope-registration-guide-2026?lang=en"},{"language":"ar","url":"https://haberpaper.com/ar/news/uae-top-up-tax-scope-registration-guide-2026","api_url":"https://haberpaper.com/api/v1/articles/uae-top-up-tax-scope-registration-guide-2026?lang=ar"},{"language":"fr","url":"https://haberpaper.com/fr/news/uae-top-up-tax-scope-registration-guide-2026","api_url":"https://haberpaper.com/api/v1/articles/uae-top-up-tax-scope-registration-guide-2026?lang=fr"},{"language":"es","url":"https://haberpaper.com/es/news/uae-top-up-tax-scope-registration-guide-2026","api_url":"https://haberpaper.com/api/v1/articles/uae-top-up-tax-scope-registration-guide-2026?lang=es"}],"data_types":["events"],"data":{"version":1,"blocks":[{"id":"uae-qdmtt-compliance-timeline","type":"events","title":{"tr":"BAE QDMTT kapsamı ve kayıt çerçevesi","en":"UAE QDMTT scope and registration framework","ar":"نطاق ومتطلبات تسجيل الضريبة التكميلية في الإمارات","fr":"Champ et enregistrement QDMTT aux Émirats","es":"Ámbito y registro del QDMTT en Emiratos"},"description":{"tr":"FTA’nın kapsam ve kayıt rehberinden seçilmiş koşullar ve takvim.","en":"Selected conditions and timing from the FTA scope and registration guide.","ar":"شروط ومواعيد مختارة من دليل الهيئة الاتحادية للضرائب للنطاق والتسجيل.","fr":"Conditions et calendrier sélectionnés du guide de portée et d’enregistrement de l’autorité.","es":"Condiciones y calendario seleccionados de la guía de alcance y registro de la autoridad."},"methodology":{"tr":"Kılavuz, konsolide geliri en az 750 milyon avro olan çok uluslu gruplar için önceki dört mali yılın en az ikisinde eşiğin aşılmasını şart koşar; yalnız BAE içindeki gruplar kapsam dışıdır. Mali yılı 30 Nisan 2026’dan önce biten kapsamdaki kuruluşlar için kayıt son tarihi 30 Kasım 2026’dır; diğerleri ilk kapsamdaki yılın bitiminden sonra yedi ay içinde kayıt olur. Geç kayıt cezası kuruluş başına 10.000 AED’dir.","en":"The guide requires a multinational group with consolidated revenue of at least EUR750 million to meet the threshold in at least two of the prior four fiscal years; groups operating only in the UAE are excluded. In-scope entities whose fiscal year ends before 30 April 2026 must register by 30 November 2026; others register within seven months after the first in-scope year ends. Late registration carries a AED10,000 penalty per entity.","ar":"يشترط الدليل على المجموعة متعددة الجنسيات التي تبلغ إيراداتها الموحدة 750 مليون يورو أو أكثر تجاوز الحد في سنتين على الأقل من السنوات المالية الأربع السابقة؛ وتُستثنى المجموعات العاملة داخل الإمارات فقط. ويجب على الكيانات المشمولة التي تنتهي سنتها المالية قبل 30 أبريل 2026 التسجيل بحلول 30 نوفمبر 2026؛ أما غيرها فيسجل خلال سبعة أشهر بعد نهاية أول سنة مالية مشمولة. وتبلغ غرامة التأخر 10,000 درهم لكل كيان.","fr":"Le guide exige qu’un groupe multinational ayant au moins 750 millions d’euros de chiffre d’affaires consolidé atteigne le seuil pendant au moins deux des quatre exercices précédents ; les groupes opérant uniquement aux Émirats sont exclus. Les entités concernées dont l’exercice se termine avant le 30 avril 2026 doivent s’enregistrer avant le 30 novembre 2026 ; les autres disposent de sept mois après la clôture du premier exercice concerné. Le retard entraîne une pénalité de 10 000 AED par entité.","es":"La guía exige que un grupo multinacional con ingresos consolidados de al menos 750 millones de euros alcance el umbral en al menos dos de los cuatro ejercicios anteriores; quedan excluidos los grupos que operan solo en Emiratos. Las entidades afectadas cuyo ejercicio termine antes del 30 de abril de 2026 deben registrarse antes del 30 de noviembre de 2026; las demás disponen de siete meses desde el cierre del primer ejercicio afectado. El retraso conlleva una sanción de 10.000 AED por entidad."},"sourceUrls":["https://tax.gov.ae//Datafolder/Files/Guides/Top-Up-Taxes/TTGREG1%20-%20Scope%20and%20Registration%20guide%20-%2008%202026.pdf","https://www.wam.ae/en/article/c2mg2ei-federal-tax-authority-issues-new-guide-scope-and"],"updatedAt":"2026-10-07T23:47:23Z","items":[{"date":"2026-11-30","label":{"tr":"Belirli kapsamdaki kuruluşlar için kayıt son tarihi","en":"Registration deadline for specified in-scope entities","ar":"الموعد النهائي للتسجيل للكيانات المشمولة المحددة","fr":"Date limite d’enregistrement pour certaines entités concernées","es":"Plazo de registro para determinadas entidades incluidas"},"description":{"tr":"Mali yılı 30 Nisan 2026’dan önce sona eren QDMTT kapsamındaki kuruluşlar için FTA’ya başvuru tarihi.","en":"FTA registration date for QDMTT in-scope entities whose fiscal year ends before 30 April 2026.","ar":"موعد تقديم طلب التسجيل للكيانات الخاضعة للضريبة التي تنتهي سنتها المالية قبل 30 أبريل 2026.","fr":"Date de demande auprès de l’autorité pour les entités QDMTT dont l’exercice se termine avant le 30 avril 2026.","es":"Fecha de solicitud ante la autoridad para entidades sujetas al QDMTT cuyo ejercicio termina antes del 30 de abril de 2026."},"status":"scheduled"}]}]},"data_compilations":[{"id":"uae-qdmtt-compliance-timeline","creator":{"@type":"Organization","@id":"https://haberpaper.com/#organization","name":"Haber Paper","url":"https://haberpaper.com/"},"license":{"@type":"CreativeWork","@id":"https://haberpaper.com/en/data-terms/v1#license","name":"Haber Paper Original Data Compilation License 1.0","url":"https://haberpaper.com/en/data-terms/v1"},"rights_scope":"Haber Paper original data arrangement, labels and methodology notes only; underlying source rights and permissions remain separate.","source_license_url":null}],"data_downloads":[{"id":"uae-qdmtt-compliance-timeline","formats":{"json":"https://haberpaper.com/api/v1/articles/uae-top-up-tax-scope-registration-guide-2026/data/uae-qdmtt-compliance-timeline?lang=en&format=json","csv":"https://haberpaper.com/api/v1/articles/uae-top-up-tax-scope-registration-guide-2026/data/uae-qdmtt-compliance-timeline?lang=en&format=csv"}}],"content":{"paragraphs":["The UAE Federal Tax Authority’s August 2026 Scope and Registration guide explains which multinational groups may fall under the country’s qualified domestic minimum top-up tax (QDMTT), part of the OECD/G20 Pillar Two framework. Emirates News Agency reported on the guide’s scope and registration provisions on 7 October; the FTA’s official PDF itself is dated August 2026. Under the rule, a group’s consolidated annual revenue must be at least EUR750 million in at least two of the four fiscal years immediately before the fiscal year being tested. The threshold is based on revenue in consolidated financial statements at group level.","The guide says groups operating exclusively within the UAE do not fall within the QDMTT legislation even if their revenue exceeds the threshold. The rules apply to in-scope constituent entities located in the UAE that belong to a qualifying multinational group; an entity’s location and role in the group also affect the analysis. Crossing the revenue test does not by itself mean every subsidiary owes top-up tax. The guide provides detailed explanations and examples for structures including parent entities, permanent establishments, joint ventures, hybrid entities and flow-through entities.","The first fiscal years covered begin on or after 1 January 2025. Under the FTA guide, an entity whose fiscal year ends before 30 April 2026 should apply to register by 30 November 2026; in other cases, registration is due within seven months after the end of the first fiscal year in which the entity is in scope. The guide states that late registration carries an administrative penalty of AED10,000 per entity. The applicable deadline depends on an entity’s fiscal-year calendar and specific group circumstances, so the date is not a single filing obligation for every company.","The guide operationalises scope and compliance obligations rather than announcing a change to the tax rate. The global minimum rate under Pillar Two does not guarantee the same tax calculation in every country or a 15% top-up payment for every company. Scope and effective-tax-rate calculations depend on details such as exclusions, credits and entity structure; the guide points readers to the governing legislation and implementing decisions. A practical first step for companies is to test consolidated revenue over the four-year window, identify UAE constituent entities and align registration dates with fiscal-year ends. This report summarises the general framework and does not determine any particular group’s liability."],"key_points":[],"sections":[]},"text":"The Federal Tax Authority’s August guide sets out the group revenue test, exclusions and registration timetable for the 15% domestic minimum top-up tax.\n\nThe UAE Federal Tax Authority’s August 2026 Scope and Registration guide explains which multinational groups may fall under the country’s qualified domestic minimum top-up tax (QDMTT), part of the OECD/G20 Pillar Two framework. Emirates News Agency reported on the guide’s scope and registration provisions on 7 October; the FTA’s official PDF itself is dated August 2026. Under the rule, a group’s consolidated annual revenue must be at least EUR750 million in at least two of the four fiscal years immediately before the fiscal year being tested. The threshold is based on revenue in consolidated financial statements at group level.\n\nThe guide says groups operating exclusively within the UAE do not fall within the QDMTT legislation even if their revenue exceeds the threshold. The rules apply to in-scope constituent entities located in the UAE that belong to a qualifying multinational group; an entity’s location and role in the group also affect the analysis. Crossing the revenue test does not by itself mean every subsidiary owes top-up tax. The guide provides detailed explanations and examples for structures including parent entities, permanent establishments, joint ventures, hybrid entities and flow-through entities.\n\nThe first fiscal years covered begin on or after 1 January 2025. Under the FTA guide, an entity whose fiscal year ends before 30 April 2026 should apply to register by 30 November 2026; in other cases, registration is due within seven months after the end of the first fiscal year in which the entity is in scope. The guide states that late registration carries an administrative penalty of AED10,000 per entity. The applicable deadline depends on an entity’s fiscal-year calendar and specific group circumstances, so the date is not a single filing obligation for every company.\n\nThe guide operationalises scope and compliance obligations rather than announcing a change to the tax rate. The global minimum rate under Pillar Two does not guarantee the same tax calculation in every country or a 15% top-up payment for every company. Scope and effective-tax-rate calculations depend on details such as exclusions, credits and entity structure; the guide points readers to the governing legislation and implementing decisions. A practical first step for companies is to test consolidated revenue over the four-year window, identify UAE constituent entities and align registration dates with fiscal-year ends. This report summarises the general framework and does not determine any particular group’s liability.","corrections":[],"editorial_illustration":{"kind":"symbolic-editorial-illustration","documentary":false,"scope":"section","asset_id":"fiscal","url":"https://haberpaper.com/assets/illustrations/fiscal-1536.webp","width":1536,"height":1024,"alt":"Symbolic public finance illustration with a civic building, balanced scale and closed books.","language":"en"},"section_illustration":{"kind":"symbolic-editorial-illustration","documentary":false,"scope":"section","asset_id":"fiscal","url":"https://haberpaper.com/assets/illustrations/fiscal-1536.webp","width":1536,"height":1024,"alt":"Symbolic public finance illustration with a civic building, balanced scale and closed books.","language":"en"}}}