The UAE Ministry of Finance has officially outlined the reporting obligations for multinational enterprises under the new Pillar Two framework. Through Ministerial Decision No. 133 of 2026, the government is providing essential clarity on how large firms must comply with the global minimum tax regulations. This initiative aligns the nation with the OECD/G20 Inclusive Framework, reinforcing the UAE’s dedication to international tax transparency while ensuring that multinational businesses operating within its borders have a clear roadmap for their reporting duties.

Starting with financial years on or after January 1, 2025, specific entities—including most constituent entities, joint ventures, and certain stateless reverse hybrid entities—must submit a Pillar Two Information Return to the Federal Tax Authority. To streamline this process, the regulations allow these returns to be filed either directly by the entity itself or through a designated local representative. By establishing these precise filing requirements, the UAE aims to maintain a stable and consistent tax environment for global organizations while effectively implementing the Top-Up Tax rules.