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FTA Sets Registration & Deregistration Timelines for the UAE DMTT
13/08/2026The FTA has issued firm registration and deregistration timelines for the UAE Domestic Minimum Top-up Tax, following the recent activation of registration on EmaraTax.
Entities of an in-scope MNE Group must register within 7 months from the end of their first in-scope Fiscal Year, with a transitional deadline of 30 November 2026 for entities whose Fiscal Year ends before 30 April 2026. Registration is not a one-time exercise. Entities must keep monitoring their position and notify the FTA whenever their MNE Group moves into or out of scope. Free zone entities are not excluded and should assess their obligations separately.
Newly acquired entities, mid-year joiners, and Groups nearing the EUR 750 million revenue threshold should pay particular attention, as these can shift registration deadlines.
Read more to understand the applicable registration and deregistration requirements and key deadlines under the UAE Domestic Minimum Top-up Tax.