Who does the UAE DMTT apply to?
MNEs with €750M+ revenue
Applies to multinational groups operating in the UAE with annual global revenue of EUR 750 million or more in at least two of the four preceding years. Effective for financial years starting on/after 1 January 2025.
More on Corporate Tax
When did UAE corporate tax start?FYs on/after 1 June 2023Penalty for late corporate tax registration?AED 10,000What is the UAE corporate tax rate?9%What income is taxed at 0% corporate tax?AED 375,000What is the UAE minimum top-up tax (DMTT)?15%Corporate tax rate for free zone businesses?0% on Qualifying IncomeSmall Business Relief revenue cap?AED 3,000,000When does Small Business Relief end?Periods ending ≤ 31 Dec 2026