Scope and impact assessment
We confirm whether your group meets the revenue threshold, which UAE entities are constituent entities, and what the DMTT means for your numbers. Groups near the threshold get a clear in-or-out answer instead of a hedge.
Global Minimum Tax Advisory in Dubai
If your group's consolidated revenue is near or above EUR 750 million and you have entities in the UAE, the 15% global minimum tax now applies to you. The UAE collects it through the Domestic Minimum Top-up Tax (DMTT), and registration deadlines are already running.
Bestax Chartered Accountants provides global minimum tax advisory in Dubai for multinational groups. As an FTA Approved Tax Agency (No. 300086921), our cross-border tax team assesses whether your group is in scope, models your effective tax rate under the GloBE rules, and manages DMTT registration and filings with the FTA.
Fixed Fees In Writing Senior Review On Every Deliverable FTA Approved Tax Agency Rated 4.8/5 by 200+ Clients
- FTA Approved
Tax AgencyNo. 30008692 - Business Setup Partner
for Dubai Free Zones - 10+YEARSof Experience
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Book a Free
20-Minute Call
Tell us your group's consolidated revenue and which entities sit in the UAE. We will confirm whether the DMTT reaches your group, and send you a fixed written quote before any work starts.
Pillar Two Advisory
What does our global minimum tax advisory include?
Our service covers the full DMTT cycle for UAE entities of large multinational groups: scope assessment against the EUR 750 million test, effective tax rate modelling, safe harbour analysis, EmaraTax registration, top-up tax return support, and coordination with your group's Pillar Two reporting abroad.
The six workstreams we run
Effective tax rate modelling
The 15% test runs on GloBE rules (the OECD's global minimum tax framework), not on your accounting profit or your UAE corporate tax return. We calculate your jurisdictional effective tax rate the way the rules require, so you know your exposure before the FTA does.
Safe harbour and relief analysis
Transitional safe harbours and the de minimis test can strip most of the compliance burden away for entities that qualify. We test your eligibility first, because the cheapest DMTT computation is the one you don't have to run in full.
Registration and filings
We handle DMTT registration through EmaraTax and support the preparation and filing of top-up tax returns, so deadlines are met without pulling your finance team off their day jobs.
Cross-border coordination
Your UAE position feeds your parent company's Pillar Two reporting, and their rules can claw back tax the UAE doesn't collect. We align the UAE workstream with head office, which pairs naturally with cross-border tax structuring in the UAE where the group's setup itself needs attention.
Free zone impact review
Free zone entities are fully inside DMTT scope, and a 0% incentive can be exactly what triggers top-up tax. We quantify that effect, alongside QFZP tax advisory in the UAE for entities relying on free zone status.
Who needs to act on the UAE DMTT?
The DMTT applies to entities in the UAE that belong to multinational groups with consolidated global revenue of EUR 750 million or more in at least two of the four preceding financial years. It took effect for financial years starting on or after 1 January 2025.
That includes
- UAE-headquartered groups that cross the revenue threshold
- UAE subsidiaries and branches of foreign multinational groups
- Free zone entities within in-scope groups, including those with 0% or 9% incentives
- Groups near the threshold that need a definitive scope answer before deadlines bite
If your group sits below the threshold, the DMTT doesn't apply to you, and we'll tell you that plainly rather than sell you a project you don't need.
What are the key DMTT deadlines?
In-scope groups must register for the DMTT with the FTA and file top-up tax returns. Registration is due within seven months of the end of the first in-scope financial year, with a transitional deadline of 30 November 2026 announced for early periods.
| Obligation | Timing |
|---|---|
| DMTT applies from | Financial years starting on or after 1 January 2025 |
| DMTT registration | Within seven months of the first in-scope financial year end (transitional deadline: 30 November 2026) |
| First top-up tax return | 30 June 2027 for calendar-year groups whose first in-scope year is 2025 |
These dates are new, and new dates move. Deadlines this new tend to move as the FTA issues further decisions. We track them for our clients, and we confirm the dates that apply to your specific financial year during the scope assessment.
Six Steps
How does the engagement work?
The engagement follows a fixed sequence: a short call, a scope assessment, a written quote, then the modelling, registration and filing work, with your group's reporting calendar driving the timetable.
Request a quote or book a call
Use the quote form or schedule a free 20-minute call. Our team replies within 30 minutes during business hours.
Scope review
We assess your group structure, revenue history and UAE entities against the DMTT tests.
Fixed written quote
You receive a clear fee in writing for the agreed scope before any work starts.
Data collection
We request the consolidated financials, entity data and tax information the GloBE computations need, in one structured list.
Modelling and safe harbour analysis
We calculate your jurisdictional effective tax rate, test the reliefs, and report your exposure with a senior accountant's review.
Registration and filings
We register the group for DMTT through EmaraTax, support the top-up tax return, and coordinate outputs with your head office reporting.
The service at a glance
One step starts the process. Request a quote through the form or book a free 20-minute call, and our cross-border tax team will assess your group's DMTT position and send you a fixed written quote.
- Service
- Global minimum tax (Pillar Two / DMTT) advisory and compliance
- Location
- Dubai, serving groups across the UAE and coordinating internationally
- Suitable for
- Multinational groups with consolidated revenue of EUR 750 million or more that have UAE entities, including free zone companies
- Included
- Scope assessment, ETR modelling, safe harbour analysis, EmaraTax registration, top-up tax return support, cross-border coordination
- Key facts
- 15% minimum effective tax rate, applicable from financial years starting on or after 1 January 2025
- Delivery method
- Remote across time zones or in person at our Business Bay office
- Pricing
- Fixed fee, agreed in writing after a free 20-minute call
- Next step
- Request a quote or book a free 20-minute call
Fixed Fee
How much does global minimum tax advisory cost?
We price DMTT work as a fixed fee, agreed in writing before work begins. The fee depends on your group structure, the number of UAE entities, and whether safe harbours apply, so we confirm it after the scope review.
What you can rely on
- A written, fixed quote before you commit
- No obligation attached to the call or the quote
- Scope agreed upfront, so a registration-only engagement isn't priced like a full computation
Safe harbours change the size of the job
For groups that qualify for safe harbours, the work shrinks substantially, and so does the fee. That's another reason the scope assessment comes first.
Why Bestax
Why choose Bestax for Pillar Two work in Dubai?
Bestax is an FTA Approved Tax Agency (No. 300086921) with 10+ years in Dubai, 35+ ACCA and ICAEW trained accountants, operations in four countries, and a 4.8/5 rating across 200+ Google reviews. Senior accountants review every DMTT deliverable before it goes out.
Why that matters for a global minimum tax engagement
FTA Approved Tax Agency status means we deal with the FTA directly on registrations, filings and queries as your registered tax agent in Dubai, so nothing stalls in translation between your group and the regulator.
A cross-border tax practice, not a generalist desk. DMTT sits on top of corporate tax services in the UAE and interacts with transfer pricing services in the UAE, and our team runs all three, so your numbers stay consistent across every filing.
Operations in four countries means we work to group reporting calendars and head office expectations, not just local deadlines.
Senior review on every deliverable protects you where it counts: an ETR computation is only useful if it survives scrutiny.
A physical office in Business Bay at Damac Executive Bay Tower B puts your adviser in the same city as your UAE entities, with everything also available remotely.
The rest of the group's UAE tax position
A DMTT computation is only as sound as the corporate tax, transfer pricing and free zone positions underneath it. The same team runs all of them.
Cross-Border Tax Structuring
Where the group's setup itself needs attention rather than just its reporting — entity and ownership options compared before anything is incorporated.
QFZP Tax Advisory
For entities relying on free zone status, whose 0% incentive can be the very thing that triggers top-up tax for the group.
Corporate Tax Services
The regime the DMTT sits on top of. Separate rules, separate filings, and one team keeping the two consistent.
Transfer Pricing Services
The intercompany numbers a GloBE computation is built from, benchmarked and documented to the same standard.
Tax Agent in Dubai
An FTA approved tax agency acting for you before the authority, so registrations, filings and queries are handled directly.
What Clients Say About Bestax
Groups and finance teams across the UAE on working with our tax practice.
Had my first corporate tax filing done through Bestax. They offered a tax planning session that was extremely helpful, especially because I was unsure what expenses could be deducted legally. They kinda guided me through the whole process because, as a healthcare professional, I had no clue how things work around here.
I'm very pleased with the support provided by Athira and her team in completing my Transfer Pricing report and filing the Corporate Tax returns for my company. They are highly responsive, and the quality of their work and reports is truly excellent.
Very smooth and efficient service to open a freezone company. Even while sitting in canada. They are great. Highly highly recommend.
Bestax have been managing my accounts for the past 1 year now and I must say they do an amazing job. My tax returns are always on time and I never faced any penalty.
Maham guided me through the business license renewal process. She even flagged upcoming compliance changes I had no clue about. It’s that extra attention to detail that makes Bestax stand out.
Anusha at Bestax keeps our financials in top shape. Her budgeting advice has improved our cash flow significantly. Highly reliable team!
Read these and more on Bestax on Google (opens in a new tab)
Frequently Asked Questions
Book your Free Consultation
If your question is not here, ask it directly.
The DMTT applies to UAE entities of multinational groups with consolidated global revenue of EUR 750 million or more in at least two of the four preceding financial years. It applies for financial years starting on or after 1 January 2025.
Yes. Free zone entities inside an in-scope group are covered, and a 0% or 9% incentive can be the very thing that pulls the group's UAE effective tax rate below 15% and triggers top-up tax. We quantify that impact before it becomes a surprise.
No. UAE corporate tax and the DMTT are separate regimes. Corporate tax applies to your UAE taxable income at its own rates, while the DMTT tops the group's UAE effective tax rate up to 15% under GloBE rules. In-scope groups deal with both.
We start with your group's consolidated revenue for the last four financial years, the group structure, and basic data on each UAE entity. For full modelling we then request financial and tax data through one structured list, so your team isn't drip-fed requests.
Late registration exposes the group to FTA penalties, and it leaves the harder work (the computations and the return) compressed into less time. Registering early costs nothing extra and removes the deadline risk, so we handle it as one of the first steps.
We charge a fixed fee, confirmed in writing after the scope review. The amount depends on your structure, the number of UAE entities and whether safe harbours apply. The initial 20-minute call is free and carries no obligation.
Request a quote through the form or book a free 20-minute call through our appointment page. You can also call +971 4 585 3215 or email info@bestaxca.com. Our team replies within 30 minutes during business hours, Monday to Saturday, 9:00 am to 8:00 pm.
Get Ahead Of It
Get ahead of the 15% minimum tax
The groups that handle Pillar Two well are the ones that scoped it early, claimed the reliefs they qualified for, and registered before the deadline crowded them. Put your UAE workstream with an FTA approved tax agency in Dubai, for a fixed fee you approve in advance.
Which areas do we cover?
We advise on the global minimum tax from Dubai for entities across the UAE, mainland and free zone, and coordinate with group head offices and advisers internationally. Meetings run at our Business Bay office or remotely across time zones.
- Phone+971 4 585 3215
- Emailinfo@bestaxca.com
- HoursMonday to Saturday, 9:00 am to 8:00 pm