UAE's 0% free-zone tax edge fades for Indian MNCs

UAE's new Pillar 2 global minimum-tax regime, effective January 2025, could eliminate the 0% free-zone tax advantage for large Indian MNCs. Groups with €750M+ global revenue may face up to 15% top-up tax on UAE profits. Registration deadline is November 30, 2026; first payment and return due June 30, 2027.