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Taxation · Pillar Two · information reporting

Pillar Two Information Return

Specifies which UAE entities file the Pillar Two Information Return, who may use a designated local entity and when qualifying foreign filing is available.

Material typeLegislation
Legal branchTaxation
Legal systemPillar Two · information reporting
Source languageThe official Arabic text controls; the English version on the official portal is for reference. This page contains an independent SGC editorial overview.
Review dateSeptember 13, 2026

01

Document overview

Specifies which UAE entities file the Pillar Two Information Return, who may use a designated local entity and when qualifying foreign filing is available.

  • Filing by a designated local entity is available.
  • UAE filer classes are specified.
  • Foreign filing does not eliminate local notification.

02

Scope and exclusions

Applies to

UAE constituent entities other than Investment Entities, UAE joint ventures and their subsidiaries, and UAE-created stateless reverse hybrids; applies to years from 1 January 2025.

Limitations and exclusions

A qualifying foreign filing may replace the local return but does not remove the required local notification; Investment Entities are outside the principal filer class.

05

Official primary source

Ministerial Decision No. 133 of 2026

Verify official text ↗

Smart Global Capital translations and editorial renderings are unofficial. For interpretation, citation and application, consult the official primary source and current version.

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