Pillar Two Information Return

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.

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.

Document text

An independent four-language editorial overview is published; the full instrument is not yet reproduced on-site.

This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.

An independent four-language editorial overview is published; the full instrument is not yet reproduced on-site.. This is an independent editorial overview, not the official text or a complete translation. Application requires checking the Arabic original, current version and transitional provisions.

Publication status

Source and translation status

The official Arabic text controls; the English version on the official portal is for reference. This page contains an independent SGC editorial overview.

Legal review

Number, date, scope, principal exclusions, effective status and official URL were checked; the overview is not advice on a specific matter. · September 13, 2026

Republication status

Only instrument metadata, an official deep link and an original editorial explanation are used. The FTA/MoF PDF, layout and compilation are not copied; full-text reproduction requires a separate source and rights review.

Change history

3 August 2026 — issued; applies to fiscal years from 1 January 2025.
Reviewed 13 September 2026

Official primary source

Ministerial Decision No. 133 of 2026

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