9 July 2026 · Compliance
DMTT Registration & Filing
In-scope groups have their own DMTT compliance track alongside ordinary corporate tax. UAE constituent entities register for the top-up tax, and the group prepares the GloBE information return with the data needed to compute the UAE ETR and any top-up. Filing and payment follow the deadlines set in the DMTT rules, and the data burden is significant — much of the effort is gathering GloBE-standard figures across the group in time.
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What in-scope groups must do
DMTT compliance sits on top of, not instead of, the normal CT return.
- Register the UAE constituent entities for the top-up tax.
- Prepare the GloBE information return.
- Compute the UAE ETR and any top-up owed.
- File and pay by the DMTT deadlines.
It is a data project
The arithmetic is defined; assembling the inputs is where groups struggle.
- Collect GloBE-standard data from every constituent entity.
- Reconcile group accounting to GloBE adjustments.
- Coordinate across jurisdictions and finance teams.
- Build the process now — deadlines do not move.
Related guides
Frequently Asked Questions
For in-scope MNE groups planning compliance.
Do in-scope entities need to register separately?
Yes. UAE constituent entities register for the top-up tax in addition to normal corporate tax obligations.
What is the GloBE information return?
The return that reports the data used to compute the jurisdictional ETR and any top-up under the Pillar Two rules.
What makes DMTT compliance hard?
The volume and standardisation of data required across the group, not the calculation itself.
Can Exiloz manage our DMTT filing?
Yes. We register your entities, build the GloBE data process and prepare the return with our specialist network.
Get DMTT compliance under control
Exiloz builds the data process and files your GloBE return so the deadline is never a crisis.