The FTA's new guide on top-up tax for multinational groups
By Consaya Editorial — 2026-10-11
The Federal Tax Authority released a new guide on top-up tax scope and registration for multinational enterprise groups. It landed in October 2026.
The idea is to ensure large enterprises pay a minimum effective tax rate, even if their profits are booked in low-tax jurisdictions. The FTA's new guide on scope and registration clarifies which groups fall in, how to register, and how the calculations work in practice.
The framework matters more than it sounds. If you're an architect or IT consultancy with a regional structure, you might sit across the threshold without realising it. Parent company in Abu Dhabi, subsidiary handling delivery in Saudi or Egypt, everything else booked offshore: that shape triggers top-up tax liability. The guide explains which entities in your group count towards the revenue test, and when you have to register.
The FTA has set out the process and the data they need. It's not optional. Most practices won't need it, but if you're part of a larger holding structure with global turnover above the boundary, this is no longer optional reading.
It's worth a conversation with your tax adviser if you think you're in scope.
It does not determine whether you're eligible for top-up tax or interpret the multinational group rules. That interpretation lives with your tax adviser or accountant. What Consaya does is ensure the underlying numbers are clean when it's time to file.