The UAE's Domestic Minimum Top-up Tax (DMTT) applies a 15% minimum effective tax rate to UAE entities of multinational groups with consolidated global revenue of EUR 750 million or more, on top of the standard 9% Corporate Tax.
This guide covers who is in scope, how the top-up is calculated, the current FTA private clarification timeline (registration-only for now, full-scope guidance expected Q4 2026), and the transitional penalty relief window running through periods beginning on or before 31 December 2026.
Read the full guide: https://qasproglobal.com/uae-domestic-minimum-top-up-tax-dmtt-2026/
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