The UAE Federal Tax Authority (FTA) published FTA Decision No. 12 of 2026 on Registration and Deregistration Timelines on 4 August 2026. The decision sets out the registration, deregistration, and notification requirements for the UAE's domestic minimum top-up tax under the Pillar Two framework.
The top-up tax applies to fiscal years beginning on or after 1 January 2025. Entities subject to the tax in the UAE must register within seven months of the end of the relevant fiscal year. Groups with a fiscal year ending 31 December 2025 therefore face a registration deadline of 31 July 2026.
In-scope groups should review the decision carefully and confirm whether any deregistration or notification obligations also apply to their UAE entities.