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Eintrag vom: 02.12.2013.

The United Arab Emirates (UAE) is aligning its corporate tax framework with global standards by adopting the OECD/G20 Pillar Two framework introducing the Domestic Minimum Top-up Tax (DMTT) effective for financial years starting on or after January 1 2025.

 

Explore the impactful amendment in UAE CT Law with "Top Up Tax" ? a game-changer in the tax landscape. Stay informed with Tax Gian.

 

If your UAE operations currently pay less than 15% effective corporate tax the new law will require a ?top-up? to meet the 15% minimum. This prevents foreign jurisdictions from imposing their own top-up taxes on UAE profits.

 

The Decree Law introduced a Domestic Minimum Top-Up Tax (DMTT) at 15% for Multinational Enterprises (MNEs) aligning the UAE with the OECD/G20?s global minimum tax framework under Pillar Two 1.

 

On December 9 2024 the UAE announced the introduction of a domestic minimum top-up tax (DMTT) effective from January 1 2025 and proposed tax incentives to support innovation and creation of high-value employment.

 

Everything about UAE Domestic Minimum Top-Up Tax (DMTT): applicability calculation compliance and planning for multinationals.