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NKR — Tax · Audit · Advisory · Since 1978 NKR — Tax · Audit · Advisory · Since 1978
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UAE Domestic Minimum Top-up Tax · Module 1

DMTT Applicability Gate

A guided assessment to determine whether your entity/group is in scope of UAE Domestic Minimum Top-up Tax.
Legal basis (primary sources only): Cabinet Decision No. 142 of 2024 (Annexure), Article 1 (Scope of Application) & Article 2.1–2.3 (Charging Provision), Article 18 (Definitions) · Ministerial Decision No. 88 of 2025 (adopted OECD Commentary/Guidance).