FTA Decision No. 12 of 2026 sets the registration, deregistration and notification deadlines for the UAE's Domestic Minimum Top-up Tax (DMTT / Pillar Two). In-scope multinational groups get 7 months from the end of their first in-scope fiscal year to register, and 6 months to deregister after leaving scope. A transitional deadline of 30 November 2026 applies to entities whose first in-scope fiscal year ended before 30 April 2026, and deregistration is not granted until every Top-up Tax liability is settled and all required returns are filed.
Full breakdown of the registration deadlines, deregistration rules, transitional dates, notification requirements, and how it differs from standard Corporate Tax registration:
https://qasproglobal.com/uae-top-up-tax-registration-deregistration-2026/
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