*Key highlights: Domestic Minimum Top Up Tax of 15%, for multinationals with global consolidated revenue 750 million w.e.f January 1, 2025.
*TAX Incentives
a) Starts Jan 1, 2026, Tax credit of 30-50% on R & D expenditure as per OECD guidelience.
b) Starts Ja 2, 2025 incentives for roles like C-smile executives & seminar personnel performing value added authorities in the UAE.
