Tools · CORPORATE TAX · PILLAR TWO
UAE 15% top-up tax (DMTT) estimator
Groups with EUR 750m or more of revenue pay up to 15% in the UAE from 2025. Enter the UAE totals to see the effective rate, the carve-outs and the top-up.
Fiscal year starting in
UAE effective tax rate
7.50%
Top-up percentage
7.50%
Substance-based exclusion
AED 20,000,000
Excess profit
AED 380,000,000
Estimated top-up tax
AED 28,500,000
Exclusion = 9.6% of payroll + 7.6% of tangible assets (the transitional rates for 2025). Top-up = (15% − 7.50%) × excess profit. The transitional CbCR safe harbour needs a simplified effective rate of at least 16%, measured on country-by-country report figures, not GloBE figures. Registration is required even when the tax is zero; for years ending before 30 April 2026 the transitional deadline is 30 November 2026. A first estimate only: GloBE income and covered taxes carry many adjustments to the accounts.
Disclaimer
Illustrative figures computed in your browser. Nothing is uploaded, stored or sent anywhere. Not accounting or tax advice; verify treatment with your advisor.