UAE Domestic Minimum Top-Up Tax (DMTT): Which Businesses Fall Under the EUR 750 Million Pillar Two Threshold?
The UAE Domestic Minimum Top-Up Tax (DMTT) introduces a 15 percent minimum taxation framework for large multinational enterprise (MNE) groups operating in the UAE. The regime applies to groups with consolidated global revenue of at least EUR 750 million and aligns the UAE with the OECD Pillar Two global tax framework. Effective from financial years beginning on or after 1 January 2025, the rules create new compliance, reporting, and tax calculation obligations for affected businesses. This guide explains who falls within scope, how the DMTT is calculated, available relief mechanisms, filing timelines, and the implications for UAE free zone entities.

