Home News UAE Sets New Tax Reporting Rules for Multinationals

UAE Introduces New Tax Reporting Rules for Multinationals

Aug 26, 2026
71 min
21
Aug 26, 2026 09:31
UAE sets new tax reporting rules for multinational companies

## New Reporting Requirements

The UAE Ministry of Finance has announced new tax reporting rules for multinational companies operating within the country. These rules, outlined in Ministerial Decision No. 133 of 2026, specify which entities must submit a Pillar Two Information Return to the Federal Tax Authority. This decision is part of the UAE's ongoing efforts to align with the global minimum tax regime.

## Affected Entities

The new rules apply to fiscal years starting from January 1, 2025, and affect three main categories of entities. These include Constituent Entities in the UAE, excluding Investment Entities; Joint Ventures and their subsidiaries; and Stateless Constituent Entities classified as Reverse Hybrid Entities under UAE law. The decision clarifies that Investment Entities are not required to file under this framework.

## Filing Process

Entities can submit their information returns directly or through a Designated Local Entity, allowing for centralized filing within multinational groups. This flexibility aims to streamline the reporting process and ensure compliance with the UAE's tax framework.

## Part of Global Tax Efforts

These reporting requirements are part of the UAE's implementation of the OECD/G20 Inclusive Framework's Pillar Two Global Anti-Base Erosion (GloBE) Rules. The framework seeks to establish a minimum tax level for large multinational groups across different jurisdictions. The UAE's Cabinet Decision No. 142 of 2024 initially set up the Top-up Tax framework, and the latest ministerial decision provides further clarity on reporting obligations.

Read the full story at the source

What you need to know to get Emirates ID?

Leave your details and get a guide as a gift to avoid mistakes

Guide illustration
Article contents