9 July 2026 · Scope
Who Is In Scope of the UAE DMTT
The UAE Domestic Minimum Top-up Tax (DMTT) applies only to large multinational enterprise (MNE) groups with consolidated annual revenue of at least EUR 750 million in at least two of the four financial years before the tested year. It took effect for financial years starting on or after 1 January 2025. If your group is below that threshold — which is the vast majority of UAE businesses — the DMTT does not apply and your rate stays at 0% or 9%.
Exiloz Management & Tax Consultant · Dubai-based FTA-focused advisory · VAT, corporate tax & accounting
Only the largest groups
DMTT is a Pillar Two measure aimed squarely at big multinationals, not SMEs.
- Consolidated group revenue of at least EUR 750 million.
- Met in at least two of the four preceding financial years.
- Applies to constituent entities of in-scope MNE groups.
- Effective for financial years from 1 January 2025.
Most UAE businesses are out
If you are a standalone company or an SME, DMTT is not your concern.
- Purely domestic groups below EUR 750 million are excluded.
- Standalone UAE companies are not in scope.
- Certain excluded entities (e.g. government, non-profits) are carved out.
- Your rate remains 0% (QFZP) or 9% as normal.
Related guides
Frequently Asked Questions
For groups checking whether Pillar Two reaches them.
Does DMTT apply to my SME?
Almost certainly not. It only applies to MNE groups with EUR 750 million or more in consolidated revenue.
How is the EUR 750 million measured?
On consolidated group revenue, met in at least two of the four financial years before the year being tested.
When did DMTT start?
For financial years beginning on or after 1 January 2025.
Can Exiloz confirm our group's status?
Yes. We assess your group revenue against the threshold and confirm whether any UAE entity is in scope.
Check if your group is in scope
Exiloz tests your consolidated revenue against the EUR 750M threshold and maps your UAE exposure.