What services does Alchemist Accounting provide?

We offer Accounting, Auditing, VAT Consultancy, Corporate Tax, and Zoho implementation services across the GCC.

Is Alchemist a Zoho Partner?

Yes, Alchemist is a certified Zoho Partner offering end-to-end integration and support.

Do you offer services in KSA, Qatar, and Bahrain?

Yes, we serve businesses across KSA, Qatar, and Bahrain with dedicated consultants.

UAE Domestic Minimum Top-Up Tax (DMTT) – Advisory & Compliance Services

Stay Compliant with UAE’s New Global Minimum Tax Framework

The UAE Domestic Minimum Top-Up Tax (DMTT) is part of the nation’s implementation of the OECD Pillar Two Global Minimum Tax framework, effective for financial years starting on or after 1 January 2025.

Under this rule, multinational enterprise (MNE) groups with consolidated global revenues of EUR 750 million or more in at least two of the previous four years must maintain an Effective Tax Rate (ETR) of at least 15% in the UAE.

If an MNE’s ETR falls below this threshold, a top-up tax will apply — collected within the UAE instead of being claimed by foreign jurisdictions under the Income Inclusion Rule (IIR) or Undertaxed Profits Rule (UTPR).

At Alchemist Accounting, we help multinational clients prepare for and comply with the UAE DMTT regulations through expert advisory, readiness assessments, and comprehensive compliance support.

Our DMTT Services

1. DMTT Impact & Readiness Assessment

Identify in-scope entities and analyze global and UAE group structures.
Conduct ETR modeling and simulate top-up tax outcomes.
Assess data readiness, financial reporting systems, and CbCR alignment.
Review Free Zone entity status and explore possible transitional reliefs.

2. DMTT Advisory & Strategic Planning

Evaluate DMTT interaction with UAE Corporate Tax frameworks.
Assess Free Zone benefits versus DMTT implications.
Review intercompany transactions and deferred tax adjustments.
Develop governance templates and documentation for Board review.

3. DMTT Calculation & Compliance

Prepare Globe income and covered tax calculations.
Compute UAE top-up tax as per OECD methodologies.
Design disclosure formats and audit-ready documentation.
Provide filing assistance once the FTA DMTT framework is finalized.

4. Training & Ongoing Support

Conduct management training on OECD Pillar Two and DMTT compliance.
Deliver quarterly updates on MoF and OECD rule changes.
Offer continuous monitoring for new safe harbours and clarifications.

Why Choose Alchemist Accounting for DMTT Consulting

1. Chartered Accountants with Global Tax Expertise

Our team combines deep knowledge of UAE Corporate Tax, OECD Pillar Two, and international tax standards to deliver precise compliance support.

2. UAE-Based, Globally Aligned

We ensure DMTT compliance that aligns with global group structures, double tax treaties, and OECD requirements.

3. Data-Driven & Transparent Approach

All ETR and top-up computations are performed using auditable, data-backed methodologies to ensure accuracy and regulatory trust.

Get Expert Help with UAE DMTT Implementation

Stay ahead of the 2025 DMTT mandate with Alchemist Accounting’s expert advisory and compliance services. Our tax professionals help you analyze, plan, and implement UAE DMTT requirements efficiently and accurately.