UAE CT Database

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Ministerial Decision No. 133 of 2026

Ministerial Decision No. 133 of 2026 on the Entities Required to File the Pillar Two Information Return for the Purposes of Cabinet Decision No. 142 of 2024 on the Imposition of Top-up Tax on Multinational Enter

In force

Text as published by the Ministry of Finance

Type
Ministerial Decisions
Issued
3 August 2026
In effect
The date of issuance; applies to Fiscal Years starting on or after 1 January 2025
Topics
Top-up Tax (Pillar Two)

Version log

DateEditionStatus
3 August 2026Text as published by the Ministry of FinanceCurrentRead