UAE DMTT: Tax exposure of up to 15% from 2025 onwards
Effective from 1 January 2025, the UAE has introduced a 15% minimum tax framework for multinational enterprise (MNE) groups operating in the UAE with consolidated revenue of more than Euro 750 million in 2 out of 4 previous years. Such entities will require additional Tax compliance obligations, including:
- DMTT registration;
- Annual DMTT return filings, and
- Pillar Two information return and/or notification requirements, where applicable;
UAE DMTT: Scope, Compliance, and Next Steps
Our attached factsheet provides a practical overview of the UAE DMTT regime, including:
- The UAE entities within scope;
- Key compliance and reporting requirements;
- Important filing deadlines; and
- Potential consequences of non-compliance.
The factsheet also outlines the actions businesses should be considering now, including assessing whether they fall within the scope of the rules, evaluating the potential tax and financial reporting implications, and preparing for upcoming compliance and reporting obligations.
How can we help?
Our team can assist with DMTT impact assessments, eligibility reviews, registration requirements, and ongoing compliance support to help your organization manage its obligations and mitigate potential compliance risks.
For assistance, please contact us at coretax@rethink-hq.com.
For detailed insights, please access our DMTT Factsheet using the link below.
Meet the Experts
Who we are
Re/think is an award-winning regional multi-service business advisory and outsourced services firm providing accounting, regulatory and compliance, tax and VAT advisory, audit, HR consultancy and recruitment services to regulated firms, multi- and single-family offices, and other operating businesses.
Established in the UAE in 2013, the firm has 80+ staff across three offices in Dubai and Abu Dhabi providing clients with timely, proactive and customized business solutions – from set-up and early development to the latest stages of a business lifecycle.
