{"id":1764,"date":"2025-08-27T12:11:43","date_gmt":"2025-08-27T12:11:43","guid":{"rendered":"https:\/\/tme-legal.com\/uae-domestic-minimum-top-up-tax-dmtt-is-an-oecd-qualified-transitional-status\/"},"modified":"2025-10-02T13:05:08","modified_gmt":"2025-10-02T13:05:08","slug":"uae-domestic-minimum-top-up-tax-dmtt-is-an-oecd-qualified-transitional-status","status":"publish","type":"post","link":"https:\/\/tme-legal.com\/en\/uae-domestic-minimum-top-up-tax-dmtt-is-an-oecd-qualified-transitional-status\/","title":{"rendered":"UAE Domestic Minimum Top up Tax (DMTT) is an OECD Qualified Transitional Status"},"content":{"rendered":"[vc_row type=”full_width_background” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” class=”blog-image” overlay_strength=”0.3″ 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animation=”None” animation_movement_type=”transform_y” hover_animation=”none” alignment=”center” border_radius=”none” box_shadow=”none” image_loading=”default”][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”50px” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” top_padding=”60″ top_padding_tablet=”50″ top_padding_phone=”40″ text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” 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desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color=”#E06E101A” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”5\/6″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”advanced” border_left_desktop=”2″ column_border_color=”#E06E10″ column_border_style=”solid” column_padding_type=”advanced” gradient_type=”default”][vc_column_text css=”” text_direction=”default”]\n

The recognition reduces the compliance burden for multinational companies and strengthens the UAE’s position in the OECD’s global tax framework.<\/h4>\n[\/vc_column_text][\/vc_column_inner][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/6″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][\/vc_column_inner][\/vc_row_inner][vc_row_inner column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” top_padding=”0″ text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” overflow=”visible” pointer_events=”all” class=”block-letters” css=”.vc_custom_1758656802348{margin-bottom: 5px !important;}”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text css=”” text_direction=”default”]On August 25, 2025<\/strong>, the Ministry of Finance of the United Arab Emirates (UAE) announced that the Organisation for Economic Co-operation and Development (OECD)<\/strong> has granted the UAE’s Domestic Minimum Top-up Tax (DMTT)<\/strong> the \u201cQualified\u201d transitional status<\/strong>. The measure was included in the OECD’s Central Record of Legislation with Transitional Qualified Status<\/em>. <\/p>\n

For multinational enterprise groups (MNEs), this means:<\/p>\n

    \n
  • Exemption from foreign top-up taxes:<\/strong> No additional tax is due in other countries on profits generated in the UAE.<\/li>\n
  • OECD Safe Harbour Advantage:<\/strong> No recalculation of top-up taxes required in other jurisdictions.<\/li>\n
  • Reduced audit risk:<\/strong> Recognition by the OECD reduces the risk of double taxation and complex audit procedures.<\/li>\n
  • Administrative relief:<\/strong> Safe Harbour rules reduce reporting obligations and burdens for companies and tax authorities.<\/li>\n<\/ul>\n

    The DMTT applies from January 1, 2025<\/strong> to corporate groups with a consolidated annual turnover of at least EUR 750 million<\/strong> in two of the four previous financial years. It is based on the OECD-GloBE Model Rules<\/strong> and ensures that an effective minimum tax rate of 15%<\/strong> is achieved in the UAE.[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” top_padding=”25″ text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” max_width_desktop=”1000″ overflow=”visible” pointer_events=”all” class=”block-letters” css=”.vc_custom_1758667530455{margin-bottom: 0px !important;}”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][split_line_heading animation_type=”line-reveal-by-space” font_style=”h2″ line_reveal_by_space_text_effect=”none” content_alignment=”default” mobile_content_alignment=”inherit” link_target=”_self” text_content=”I. OECD-Pillar Two” text_direction=”default” font_size=”22″ font_line_height=”1.4″ font_size_tablet=”22″ font_size_phone=”20″][\/split_line_heading][\/vc_column_inner][\/vc_row_inner][vc_row_inner column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” top_padding=”0″ text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” overflow=”visible” pointer_events=”all” class=”block-letters” css=”.vc_custom_1758656802348{margin-bottom: 5px !important;}”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text css=”” text_direction=”default”]Pillar Two is part of the OECD\/G20 project to combat Base Erosion and Profit Shifting (BEPS)<\/strong>. The aim is to introduce a global minimum tax of 15%<\/strong> for large multinational corporations. Key instruments include: <\/p>\n

      \n
    • Income Inclusion Rule (IIR):<\/strong> Post-taxation at the parent company level.<\/li>\n
    • Undertaxed Profits Rule (UTPR):<\/strong> Taxation rights are transferred to other countries if income is not taxed sufficiently.<\/li>\n
    • Domestic Minimum Top-up Tax (DMTT):<\/strong> Allows states to collect the minimum tax in their own country so that tax revenue does not flow abroad.<\/li>\n<\/ul>\n

      Over 140 jurisdictions, including the UAE, are part of the Inclusive Framework. Transitional arrangements (\u201cSafe Harbours\u201d) of the OECD are designed to facilitate the start and create legal certainty.[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][vc_row_inner column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” top_padding=”25″ text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” max_width_desktop=”1000″ overflow=”visible” pointer_events=”all” class=”block-letters” css=”.vc_custom_1758667530455{margin-bottom: 0px !important;}”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][split_line_heading animation_type=”line-reveal-by-space” font_style=”h2″ line_reveal_by_space_text_effect=”none” content_alignment=”default” mobile_content_alignment=”inherit” link_target=”_self” text_content=”II. DMTT in the UAE” text_direction=”default” font_size=”22″ font_line_height=”1.4″ font_size_tablet=”22″ font_size_phone=”20″][\/split_line_heading][\/vc_column_inner][\/vc_row_inner][vc_row_inner column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” top_padding=”0″ text_align=”left” row_position=”default” row_position_tablet=”inherit” row_position_phone=”inherit” overflow=”visible” pointer_events=”all” class=”block-letters” css=”.vc_custom_1758656802348{margin-bottom: 5px !important;}”][vc_column_inner column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” overflow=”visible” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][vc_column_text css=”” text_direction=”default”]\n

        \n
      • Basis: Cabinet Resolution No. 142\/2024<\/strong>, valid from financial year 2025<\/strong>.<\/li>\n
      • Only applies to MNEs above the turnover threshold of EUR 750 million.<\/li>\n
      • Exemptions: Government agencies, international organizations, pension funds and certain investment funds.<\/li>\n
      • Contains Safe Harbour rules and de minimis thresholds.<\/li>\n
      • Filing deadlines: 15 months after the end of the financial year<\/strong> (18 months in the transitional year).<\/li>\n<\/ul>\n

        By introducing the DMTT, the UAE ensures that the minimum tax is levied domestically and does not flow to other countries.<\/p>\n

        III. Legal assessment<\/strong><\/p>\n

        Profits from the UAE are recognized internationally and are not taxed twice. At the same time, there are less complex reporting obligations thanks to Safe Harbour. <\/p>\n

          \n
        • Recommended immediate actions for MNEs:<\/strong>\n
            \n
          • Check whether the corporate group falls under the DMTT (turnover thresholds, exemptions).<\/li>\n
          • Take into account disclosure requirements in the 2024 annual financial statements and prepare interim reports for 2025.<\/li>\n
          • Ensure that Country-by-Country Reporting (CbCR) meets OECD requirements.<\/li>\n
          • Adjustment of transfer pricing guidelines and internal tax allocations.<\/li>\n<\/ul>\n<\/li>\n<\/ul>\n[\/vc_column_text][\/vc_column_inner][\/vc_row_inner][\/vc_column][\/vc_row][vc_row type=”in_container” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none”][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][nectar_global_section id=”979″][\/vc_column][\/vc_row][vc_row type=”full_width_content” full_screen_row_position=”middle” column_margin=”default” column_direction=”default” column_direction_tablet=”default” column_direction_phone=”default” scene_position=”center” text_color=”dark” text_align=”left” row_border_radius=”none” row_border_radius_applies=”bg” overflow=”visible” overlay_strength=”0.3″ gradient_direction=”left_to_right” shape_divider_position=”bottom” bg_image_animation=”none” gradient_type=”default” shape_type=””][vc_column column_padding=”no-extra-padding” column_padding_tablet=”inherit” column_padding_phone=”inherit” column_padding_position=”all” column_element_direction_desktop=”default” column_element_spacing=”default” desktop_text_alignment=”default” tablet_text_alignment=”default” phone_text_alignment=”default” background_color_opacity=”1″ background_hover_color_opacity=”1″ column_backdrop_filter=”none” column_shadow=”none” column_border_radius=”none” column_link_target=”_self” column_position=”default” gradient_direction=”left_to_right” overlay_strength=”0.3″ width=”1\/1″ tablet_width_inherit=”default” animation_type=”default” bg_image_animation=”none” border_type=”simple” column_border_width=”none” column_border_style=”solid”][nectar_global_section id=”887″][\/vc_column][\/vc_row]\n","protected":false},"excerpt":{"rendered":"

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