UAE / Corporate Tax
The UAE’s 15% top-up tax: what in-scope multinationals must prepare
Groups with consolidated revenue of €750 million or more in at least two of the last four years face a Domestic Minimum Top-up Tax from 2025 financial years.
Sample article: written for this prototype. Check the official source before relying on it.
The Domestic Minimum Top-up Tax aligns the UAE with the OECD’s Pillar Two rules, so large groups pay an effective rate of at least 15% on UAE profits.
Threshold: €750m consolidated revenue
What it means
Most groups will need data that sits outside standard Corporate Tax workpapers, including covered taxes and GloBE income by jurisdiction. Mapping data sources early is the most common advice.
Official sourceUAE Federal Tax Authority
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