Does it replace 9% corporate?

No — DMTT is on top of 9% if ETR below 15%.

UAE DMTT 15% 2027 Multinational Top-Up Calculator

UAE Domestic Minimum Top-up Tax (DMTT) effective Jan 2025: ensures multinationals (€750M+ consolidated revenue) pay 15% effective tax rate in UAE. Closes gap between standard 9% corporate rate and Pillar 2 minimum. Excess collected as DMTT. Aligned with OECD GloBE.

Consolidated group revenue (€M)

UAE qualified income (AED M)

UAE corporate tax already paid (AED M)

DMTT Mechanics

Domestic Minimum Top-Up Tax. Increases UAE corporate tax to 15% effective for in-scope multinationals. Implemented per Cabinet Decision 142/2024.

OECD Pillar 2

Global agreement: 15% minimum effective tax rate for MNEs €750M+ revenue. DMTT is one of three pillar mechanisms (IIR, UTPR also).

Safe Harbours

Transitional safe harbour: CbCR data + revenue/profit thresholds. Reduces compliance burden 2024-2026.

Source and Disclaimer

Federal Tax Authority UAE, Cabinet Decision 142/2024, OECD GloBE Rules. Verify with FTA before relying.

Source: Federal Tax Authority UAE, OECD GloBE. Last updated: May 2026.