UAE Domestic Minimum Top-Up Tax Scope & Readiness Review

The UAE Domestic Minimum Top-Up Tax applies to qualifying multinational groups, not every UAE company. Scope depends on consolidated group revenue and the statutory look-back test, rather than the UAE subsidiary’s turnover alone.

Test the multinational group perimeter

We coordinate the group map and specialist Pillar Two review. The current framework covers relevant financial years beginning from 1 January 2025 and uses the €750 million group-revenue test in at least two of the preceding four years. Constituent entities, exclusions, data requirements and available safe harbours require detailed assessment.

Information and documents

Provide consolidated statements, ownership, entity locations, financial years and prior Pillar Two work. The engagement identifies scope, data gaps and reporting responsibilities. Calculations, returns, restructuring and disputed interpretations are separately scoped; a flat tax result or safe-harbour eligibility is not assumed.

Scope, fees and completion

Coutts Consultants coordinates the records and the appropriate accounting professional, with unresolved items referred for management approval. The quotation specifies periods, transaction volumes, outputs and any included submissions. Audit, additional tax advice and reconstruction of incomplete records are separately scoped where needed; management remains responsible for the information, approvals and payments.