Domestic Minimum Top-up Tax (DMTT)

We offer comprehensive advisory and compliance services to help UAE businesses meet all requirements under the Domestic Minimum Top-Up Tax (DMTT) aligned with OECD Pillar Two.

Impact Assessment

  • Determine the applicability of Pillar Two and DMTT to UAE entities within the group.
  • Identify potential exposure areas and quantify high-level impacts.

Legal and Structuring Advisory

  • Review and assess existing group structure from a Pillar Two/ DMTT perspective.
  • Analyse treatment of free zones entities, exempt income streams, losses, and tax credits under GloBE rules.
  • Advise on restructuring or operational adjustments to achieve an efficient Pillar Two outcome.

Compliance and Filing Support

  • Assistance with registration DMTT notifications, return preparation and filings.
  • Guidance on entity classification.
  • Support for portal registration.

Training

  • Tailored workshops for finance & tax teams.
  • Practical sessions to ensure smooth implementation.

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