UAE: Guidance on registration requirements and notification timelines for domestic minimum top-up tax
Guidance clarifies when in scope UAE entities must register, deregister, and notify the FTA of changes in their status under the UAE DMTT rules.
The UAE Federal Tax Authority (FTA) issued Decision No. 12 of 2026 setting out registration, deregistration, and notification timelines for UAE entities within the scope of the domestic minimum top-up tax (DMTT) introduced under Cabinet Decision No. 142 of 2024.
The decision clarifies when in‑scope UAE entities must register, deregister and notify the FTA of changes in their status under the UAE DMTT rules.
Read an August 2026 report prepared by the KPMG member firm in the UAE