# UAE domestic minimum top-up tax (DMTT) calculator

> From 1 January 2025, UAE entities of multinational groups with consolidated revenue of EUR 750 million or more pay a domestic minimum top-up tax that brings their UAE effective tax rate up to 15%. Top-up = (15% − UAE effective tax rate) × (GloBE income − substance-based income exclusion).

Interactive calculator: https://www.countify.ae/tools/dmtt-calculator · Updated 2026-10-14 · Countify UAE

## Top-up tax on AED 100m of GloBE income

Substance-based exclusion of AED 10 million.

| Covered taxes | UAE effective tax rate | Domestic minimum top-up tax |
| --- | --- | --- |
| AED 9,000,000 | 9% | AED 5,400,000.00 |
| AED 12,000,000 | 12% | AED 2,700,000.00 |
| AED 15,000,000 | 15% | AED 0.00 |

A group paying 9% UAE corporate tax tops up by about 6% of its excess profit.

## Who it applies to

The DMTT follows the OECD Pillar Two GloBE rules. It applies to constituent entities in the UAE of groups with consolidated revenue of at least EUR 750 million in two of the four preceding years. SMEs and most UAE family groups are outside it.

## What reduces the top-up

The substance-based income exclusion gives a return on UAE payroll and tangible assets. Qualified refundable tax credits (designed to sit alongside Pillar Two, such as the UAE [R&D tax credit](https://www.countify.ae/tools/rd-tax-credit-calculator)) count as income rather than reducing covered taxes, which protects the effective rate. This calculator is simplified; a full GloBE computation is needed for the return.

## Legal basis

- Federal Decree-Law No. 60 of 2023 and Cabinet Decision No. 142 of 2024 (Domestic Minimum Top-up Tax) (https://mof.gov.ae/corporate-tax/)

## Frequently asked questions

### When did the UAE DMTT start?

For financial years starting on or after 1 January 2025.

### Does DMTT affect SMEs?

No. It applies only to multinational groups with consolidated revenue of EUR 750 million or more.