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26Aug
Pillar TwoPosted by the Ministry of Finance 26 August 2026Issued 3 August 2026

Ministerial Decision No. 133 of 2026: who files the Pillar Two information return

What it is
It names the entities that must file the Pillar Two information return with the FTA, under Cabinet Decision No. 142 of 2024.
Who it affects
Members of large multinational groups located in the UAE, other than Investment Entities, and joint ventures and their subsidiaries.
From when
3 August 2026, the day it was issued.
What changes
Each of them files, or a Designated Local Entity files for them. None files twice where a conforming return has already been filed.
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