Top-up tax registration deadline set at seven months under FTA Decision 12
an Entity that is subject to Top-up Tax shall submit a Tax Registration application to the Authority for Top-up Tax purposes within a period not exceeding (7) seven months from the end of the first Fiscal Year in which the Entity is in scope
The analysis — automated & source-checked
- Applies to
- Tax · UAE
- What to do
- Multinational enterprises subject to Top-up Tax must register with the FTA within seven months of the end of their first in-scope fiscal year, or by 30 November 2026 if their fiscal year ended before 30 April 2026. Entities leaving the MNE Group must deregister within six months.
- By when
- due 30 Nov 2026 · 30 Nov 2026
Federal Tax Authority Decision No. 12 of 2026 establishes registration and deregistration timelines for entities subject to the Top-up Tax regime under Cabinet Decision No. 142 of 2024. Entities in scope must submit a Tax Registration application within seven months from the end of their first applicable fiscal year. For entities with fiscal years ending before 30 April 2026, the registration deadline is 30 November 2026. Deregistration applications must be submitted within six months of cessation or leaving the MNE Group. Entities ceasing to exist before 30 June 2026 must deregister by 31 December 2026. Deregistration requires full settlement of Top-up Tax and penalties, and filing of all required returns. The decision applies to fiscal years starting on or after 1 January 2025.
Source
Source: FTA Legislation — official 4 Aug 2026 Read the original ↗ More from FTA Legislation →
Quick answers
What do I need to do?
Multinational enterprises subject to Top-up Tax must register with the FTA within seven months of the end of their first in-scope fiscal year, or by 30 November 2026 if their fiscal year ended before 30 April 2026. Entities leaving the MNE Group must deregister within six months.
What's the deadline?
30 Nov 2026.
Who issued this?
FTA Legislation (UAE).
When was it announced?
4 Aug 2026.
Where can I read the original?
Read the original at FTA Legislation: https://tax.gov.ae//Datafolder/Files/Pdf/2026/legislation/FTA%20Decision%20No.%2012%20of%202026%20on%20Registration%20and%20Deregistration%20Timelines%20-%2008%202026.pdf
Subscribe — free
Don't let a deadline like this slip past you
The daily brief surfaces the deadlines that affect you, in good time. Free.