Horizon source briefing
United Arab Emirates: Domestic minimum top-up tax
DMTT effective period: 1 Jan 2025. Reference period: Financial years beginning on or after this date. Status in the Horizon dossier: Observed.
What the source contributes
DMTT effective period: 1 Jan 2025. Reference period: Financial years beginning on or after this date. Status in the Horizon dossier: Observed.
DMTT revenue threshold: EUR 750m. Reference period: At least 2 of the 4 preceding financial years. Status in the Horizon dossier: Observed.
Domestic minimum top-up tax: 15%. Reference period: In-scope multinational groups. Status in the Horizon dossier: Observed.
Official DMTT scope, 15% minimum, EUR 750 million threshold, effective period and current non-application of an IIR.
Official 15% DMTT, EUR 750 million threshold, effective period and present IIR position.
DMTT effective period · Financial years beginning on or after this date · Observed
Domestic minimum top-up tax · In-scope multinational groups · Observed
Official DMTT scope, threshold, effective period and IIR boundary.
Horizon synthesis and use
- Evidence used in the Construction & Infrastructure in United Arab Emirates: independent market-entry study country-sector decision dossier. Recheck the original publication date, definition and current status before transaction-specific use.
- Evidence used in the Logistics & Supply Chain in United Arab Emirates: independent market-entry study country-sector decision dossier. Recheck the original publication date, definition and current status before transaction-specific use.
- Evidence used in the Food, Agritech & Water in United Arab Emirates: independent market-entry study country-sector decision dossier. Recheck the original publication date, definition and current status before transaction-specific use.
- Evidence used in the Mining & Materials in United Arab Emirates: independent market-entry study country-sector decision dossier. Recheck the original publication date, definition and current status before transaction-specific use.
- The value is retained with its period and status. It is not converted into a synthetic market-attractiveness score or treated as a company-specific forecast.
Before using the evidence
Four questions that keep the conclusion honest
- 01Which legal activity, applicant type and jurisdiction does “United Arab Emirates: Domestic minimum top-up tax” actually cover?
- 02Which approval, filing, fee, eligibility condition or competent authority is stated directly, and which still requires written confirmation?
- 03Does the rule apply to United Arab Emirates · Country intelligence, United Arab Emirates country dossier, United Arab Emirates country dashboard, or only to a narrower licence, entity, free zone, product or worker category?
- 04The record was reviewed on 2026-10-28; what has UAE Ministry of Finance changed or superseded since that date?
Where Horizon integrates this source