Pillar Two in the UAE: Who Must File the Information Return
Ministerial Decision No. 133 of 2026 confirms which UAE entities of large multinational groups must file the Pillar Two Information Return, with a registration deadline of 30 November 2026 for many groups.
UAE Extends Corporate Tax Small Business Relief to 31 December 2029
Eligible businesses with revenue of AED 3 million or less can now elect Small Business Relief for tax periods ending up to 31 December 2029, three years longer than before.