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UAE Top-up Tax (Pillar Two) Registration and Return Deadlines
Enter the last day of the Fiscal Year and answer two questions. Shows the registration, Top-up Tax Return, payment and Pillar Two Information Return deadlines from the official FTA and Ministry of Finance texts.
About this tool
Shows the registration, Top-up Tax Return, payment and Pillar Two Information Return deadlines from the official FTA and Ministry of Finance texts.
Who is in scope
The UAE Top-up Tax applies to entities in the UAE that belong to a multinational group with annual revenue of EUR 750 million or more in the ultimate parent's consolidated financial statements in at least two of the four Fiscal Years before the year being tested (Cabinet Decision No. 142 of 2024, annexure Article 1.1). It applies to Fiscal Years starting on or after 1 January 2025. A group with entities only in the UAE is not a multinational group.
Registration: 30 November 2026, then 7 months
An entity with a Fiscal Year ending before 30 April 2026 registers for Top-up Tax on or before 30 November 2026. Otherwise it registers within 7 months after the end of the first Fiscal Year in which it is in scope; the FTA's example: a year ending 31 December 2026 registers by 31 July 2027 (FTA Decision No. 12 of 2026, Article 2). A Domestic Designated Filing Entity registers the group members it represents (Article 5). Late registration carries an administrative penalty of AED 10,000 for each entity (annexure Article 14.1(d); Cabinet Decision No. 75 of 2023, Violation No. 14).
Return, payment and Information Return
The Top-up Tax Return is filed, and the tax paid, within 15 months after the end of the Fiscal Year, or 18 months for the group's first Transition Year (annexure Articles 8.1.2 and 11.1). The Pillar Two Information Return, or the notification that the parent or a designated filing entity abroad files it, is due within 15 months (Article 15.4; Ministerial Decision No. 133 of 2026). For a year ending 31 December 2025 that is the group's first Transition Year: registration by 30 November 2026, Information Return by 31 March 2027, Top-up Tax Return and payment by 30 June 2027.
Deregistration and leaving scope
An entity applies to deregister within 6 months after it ceases to exist, or after the end of the Fiscal Year in which it leaves the group; one that ceased to exist before 30 June 2026 applies by 31 December 2026. If the group falls out of scope, each entity files an out-of-scope notification within 6 months after that year (FTA Decision No. 12 of 2026, Articles 3 and 4).
For Fiscal Years beginning on or before 31 December 2026, no penalties apply to the returns where the FTA considers the group took reasonable measures (annexure Article 14.3). Penalty amounts for late returns and payment, and whether weekend dates move, are shown as "Being verified". FTA Decision No. 12 of 2026 is read in the FTA's English translation; the Arabic texts govern. This is general information, not tax advice.
Frequently asked questions
What is the UAE Top-up Tax registration deadline?
For a Fiscal Year ending before 30 April 2026, 30 November 2026. Otherwise, within 7 months after the end of the first Fiscal Year in which the entity is in scope (FTA Decision No. 12 of 2026, Article 2).
When is the first UAE Top-up Tax Return due?
18 months after the end of the group's first Transition Year, so 30 June 2027 for a year ending 31 December 2025; later years 15 months (Cabinet Decision No. 142 of 2024, annexure Article 8.1.2). The tax is paid by the same date.
Does a UAE-only group pay Top-up Tax?
No. The rules apply only to multinational groups, so a group whose entities are all in the UAE is out of scope whatever its revenue.
Do you store what I enter?
No. Everything runs in your browser. The calendar file is made on your device and nothing is sent to us or saved.