UAE Pillar Two, also called the Top-up Tax regime, affects multinational enterprise groups that fall within its scope. Businesses that may be affected should review their position early and prepare the information needed for registration.
Need support? Explore our Pillar Two Advisory UAE service.
Registration deadline for certain in-scope entities
Under FTA Decision No. 12 of 2026, entities with a fiscal year ending before 30 April 2026 must submit their UAE Pillar Two registration application by 30 November 2026.
This transitional deadline does not automatically apply to every UAE business. Registration obligations and timelines depend on whether an entity is within scope and on its specific circumstances.
Who should review their Pillar Two position?
Multinational groups, UAE parent entities, subsidiaries, joint ventures and designated filing entities may need to assess whether the UAE Top-up Tax rules apply to them. A scope assessment is the first step before determining registration and reporting obligations.
What to prepare before registration
- Details of the group structure and relevant UAE entities
- Confirmation of the group’s reporting and filing responsibilities
- Financial-year information and supporting records
- Identification of the appropriate filing entity, where applicable
Why early preparation matters
Early preparation gives in-scope groups time to confirm responsibilities, organise records and address questions before the registration deadline. It also supports a more controlled approach to ongoing compliance and reporting.
Pillar Two advisory for UAE businesses
Business Catalyst provides Pillar Two Advisory UAE to help in-scope groups assess their position, prepare for registration and manage ongoing compliance requirements.
This article is general information only. Requirements should be assessed based on the facts of each group.