02/06/2026
๐ข ๐จ๐๐ ๐ฃ๐ถ๐น๐น๐ฎ๐ฟ ๐ง๐๐ผ ๐ง๐ผ๐ฝ-๐๐ฝ ๐ง๐ฎ๐
๐ฅ๐ฒ๐ด๐ถ๐๐๐ฟ๐ฎ๐๐ถ๐ผ๐ป ๐ถ๐ ๐ก๐ผ๐ ๐๐ถ๐๐ฒ ๐ผ๐ป ๐๐บ๐ฎ๐ฟ๐ฎ๐ง๐ฎ๐
The Federal Tax Authority (FTA) has activated the Pillar Two Top-up Tax Registration module on the EmaraTax portal, introducing a significant compliance requirement for multinational groups operating in the UAE.
Entities may fall within the scope of the UAE Pillar Two regime if they are part of a multinational enterprise (MNE) group with consolidated global revenues of at least โฌ750 million in two of the four preceding fiscal years.
Entities should begin their preparations without delay by:
โ๏ธ Assessing whether the Pillar Two rules apply to their group
โ๏ธ Reviewing group structure, revenue thresholds, and jurisdictional presence
โ๏ธ Gathering the information and documentation required for registration
โ๏ธ Staying informed on further guidance and compliance requirements issued by the FTA
๐ Contact MBB Auditing for assistance with Pillar Two assessments, registration, and ongoing compliance support.