The UAE Ministry of Finance has published guidance and FAQs on the Domestic Minimum Top-up Tax, which applies from 1 January 2025.

---

Top-up Tax

Applying Top-up Tax in the UAE

Domestic Minimum Top-up Tax in the UAE (the "UAE DMTT") is applied to Constituent Entities that are members of Multinational Enterprises ("MNEs") operating in the UAE with annual global revenues of €750 million o…

Continue Reading