Scope and Registration
This guide (TTGREG1 of 2026) designed to provide guidance to determine whether an MNE Group is within scope of the QDMTT Legislation. The guide also explains the registration process for Entities that are members of an in-scope MNE Group and are subject to Top-up Tax under the QDMTT Legislation. The guide provides readers with an overview of the following aspects:
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- the conditions to be in scope of the QDMTT Legislation,
- types of Entities that are subject to Top-up Tax and Entities that are not subject to Top-up Tax, and
- the registration process and timelines for Entities that are members of an in-scope MNE Group and that are subject to Top-up Tax under the QDMTT Legislation.
View the Document: Top-up Tax Guide | TTGREG1 of 2026
Important Notice
The above extract has been provided for reference only and is based on information available in the public domain at the time of publication, which is subject to change. This does not constitute any form of advice or recommendation and therefore cannot be relied on to cover specific situations. We highly recommend that you consult with a qualified tax advisor in the UAE for personalized guidance based on your specific business circumstances. We accept no duty of care or liability for any loss occasioned to any person acting or refraining from action as a result of any material in this publication. Please refer to the following resources for the official and up-to-date information on the UAE Corporate Tax legal framework:- UAE Ministry of Finance: https://mof.gov.ae/tax-legislation/; and
- UAE Federal Tax Authority: https://tax.gov.ae/en/Legislation.aspx