UAE Domestic Minimum Top up Tax (DMTT) Services
Part of a multinational group with EUR 750 million or more in revenue? Your UAE entities may owe a 15% Domestic Minimum Top up Tax, even if they pay 0% or 9% Corporate Tax. Fintra Global checks whether you are in scope, what it means for free zone entities, and supports DMTT registration and filing alongside your group tax team.
WHICH DESCRIBES YOU?
FREE ยท NO OBLIGATION
Check your DMTT position
A tax specialist replies within 2 business hours.
๐ Confidential. Used only to reply to your enquiry.
ARE YOU IN SCOPE?
The test looks at your group, not your UAE company.
What is your situation?
Group revenue EUR 750M or more.
If the group crossed the threshold in two of the last four years, your UAE entities are likely in scope. We confirm it and map what each entity needs.
Confirm our scopeUAE entities on 0% in a free zone.
A free zone entity paying 0% Corporate Tax can still have a top-up tax under the DMTT. We assess the impact on your free zone entities.
Assess free zone impactAlready in scope, need filing support.
Registration, data collection and returns need coordinating across UAE entities. We work alongside your group tax team.
Get filing supportGroup revenue under EUR 750M.
You are likely outside the DMTT, but Corporate Tax still applies. We can confirm and focus on your regular filings.
See Corporate Tax services
TRUSTED BY UAE BUSINESSES
UAE entities of global groups, supported
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WHAT’S INCLUDED
What our Domestic Minimum Top up Tax service covers
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Scope assessment
Group revenue tested against the EUR 750M threshold.
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Entity mapping
Each UAE entity and branch identified and classified.
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Free zone impact
How 0% free zone entities are affected by the top-up.
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Data collection
UAE financial data gathered in the format the rules need.
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Calculation support
UAE effective tax rate worked through with your group team.
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Registration & filing
DMTT registration and returns coordinated for UAE entities.
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Group team liaison
We work with head office tax and auditors, not around them.
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Deadline tracking
Filing dates tracked so nothing is missed.
DMTT situations we handle
UAE subsidiary of a global group
Check whether your entity is caught by the group revenue test.
Free zone entities in the group
Understand the top-up impact on entities paying 0%.
UAE branch of a foreign company
Branches and permanent establishments can also be in scope.
Head office needs UAE data
Local data prepared for the group’s Pillar Two calculations.
Group near the threshold
Revenue close to EUR 750M? Plan ahead for the years you may cross it.
Corporate Tax return too
Your regular UAE Corporate Tax return still has to be filed.
HOW IT WORKS
How our DMTT support works
1
Scope call
Share your group structure and revenue.
2
Fixed Quote
One fee in writing, plus what we need.
3
Entity mapping
UAE entities and free zone impact assessed.
4
Data & calculations
UAE data prepared with your group team.
5
Register & file
DMTT compliance coordinated for each entity.
We work alongside your group tax team and auditors.
What we need from your group
- Group structure chart
- Consolidated group revenue for the last four years
- UAE entity trade licences
- Latest UAE financial statements
- Current UAE Corporate Tax filings
- Contact for the group tax team
Missing something? Send what you have โ we will tell you exactly what is left.
WHY BUSINESSES USE US
Why choose Fintra for DMTT support in Dubai
UAE expertise on the ground
Local knowledge your head office can rely on.
Plain English
Clear answers on what the rules mean for your UAE entities.
One point of contact
The same specialist across every UAE entity.
Replies within 2 business hours
On WhatsApp, phone or email.
DMTT and Corporate Tax together
Your top-up and regular Corporate Tax handled side by side.
Questions
DMTT FAQs
What is the UAE Domestic Minimum Top-up Tax (DMTT)?
It is the UAE’s version of the OECD Pillar Two global minimum tax. It checks whether an in-scope group’s effective tax rate on its UAE profits is below 15% and, if so, charges a top-up tax in the UAE.
Who does the DMTT apply to?
UAE entities of multinational groups with consolidated global revenue of EUR 750 million or more in at least two of the four preceding financial years. Standalone UAE businesses and smaller groups are generally outside it.
When did the DMTT start?
It applies to financial years starting on or after 1 January 2025, under Cabinet Decision No. 142 of 2024.
Does the DMTT replace UAE Corporate Tax?
No. Corporate Tax still applies at 0% and 9%. The DMTT is a separate calculation that only tops up the UAE effective rate to 15% where it falls below that level.
Does the DMTT affect free zone companies on 0%?
Yes, if they belong to an in-scope group. A free zone entity paying 0% Corporate Tax can still have a top-up tax liability under the DMTT.
Is a small UAE subsidiary of a large group in scope?
It can be. The test looks at the whole group’s revenue, not the UAE entity’s size, so a small UAE subsidiary or branch of a large group may still be in scope.
Do you help UAE entities of large groups in Dubai and other emirates?
Yes. We support UAE subsidiaries and branches in Dubai, Abu Dhabi, Sharjah and the other emirates, working alongside the group’s tax team.
Still have questions?
Talk to a CA-led specialist โ no obligation, no sales pressure.
OFFICIAL UAE CORPORATE TAX RESOURCES
Verify the rules directly with the Federal Tax Authority. We keep you compliant โ these are the official sources.
Know your DMTT position before you file.
Tell us about your group and we’ll confirm your scope and a fixed fee.