UAE Pillar Two: Registration, deregistration and notification deadlines are now set

The UAE Federal Tax Authority has now set the registration, deregistration and notification deadlines under the UAE Pillar Two Top-up Tax regime.

FTA Decision No. 12 of 2026 introduces:

• a seven-month general registration deadline;

• a transitional registration deadline of 30 November 2026 for fiscal years ending before 30 April 2026;

• deregistration requirements and transitional deadlines;

• in-scope and out-of-scope notification obligations; and

• filing responsibilities for Domestic Designated Filing Entities.

Our latest alert summarises the deadlines and obligations introduced by the FTA Decision, consequences if they are not met and the immediate steps to be taken.

Read the full alert here.