DMTT

2 posts
UAE corporate tax

UAE Domestic Minimum Top-Up Tax (DMTT) 2026: Is Your Group in Scope?

Complete guide to UAE 15% Domestic Minimum Top-Up Tax (DMTT) 2026: EUR 750M Pillar Two threshold, Cabinet Decision 142/2024, Ministerial Decision 88/2025, Transitional CbCR Safe Harbour (expires June 2028), penalty relief window (before December 31, 2026), QFZP impact, and worked calculation example

m mahmoud hussein
· 22 min read