{"id":3468,"date":"2026-11-13T09:22:19","date_gmt":"2026-11-13T09:22:19","guid":{"rendered":"https:\/\/e-startup.ae\/blogs\/?p=3468"},"modified":"2026-11-13T09:22:19","modified_gmt":"2026-11-13T09:22:19","slug":"domestic-minimum-top-up-tax-in-uae","status":"publish","type":"post","link":"https:\/\/e-startup.ae\/blogs\/domestic-minimum-top-up-tax-in-uae\/","title":{"rendered":"Domestic Minimum Top-up Tax in UAE: Which Companies Are Affected?"},"content":{"rendered":"

The implementation of the 15% Domestic Minimum Top-up Tax (DMTT) has marked an essential change in terms of corporate taxation in the United Arab Emirates (UAE). Multinational groups functioning within the territory of the state are required to evaluate the applicability of the global minimum tax system and whether any extra tax responsibilities arise.<\/span><\/p>\n

Domestic Minimum Top-up Tax in UAE<\/b> is a tool that guarantees the payment by multinational enterprise groups of the minimum effective tax rate, amounting to 15% on their income in each jurisdiction where the rule applies. It is consistent with the<\/span> OECD Pillar Two framework.<\/span><\/a><\/p>\n

Not all companies functioning in the UAE will have to pay a tax under the new ruling. The applicability of the tax largely depends on the annual consolidated revenue, ownership and effective tax rate of the business.<\/span><\/p>\n

This article explains how the 15% tax works, what companies it affects, the way the tax is calculated and how businesses can prepare themselves for compliance.<\/span><\/p>\n

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