Bahamas: Registration for domestic minimum top-up tax (DMTT) begins early 2026
Reiterated alignment with OECD Pillar Two standards
The Department of Inland Revenue on December 3, 2025, announced that registration for the domestic minimum top-up tax (DMTT) will begin in early 2026, confirmed plans for the “One Tax Bahamas” online portal, and reiterated alignment with OECD Pillar Two standards while maintaining competitiveness.
For more information, contact a KPMG tax professional in the Bahamas:
Tomás Machado | tmachado2@kpmg.com.bs
Giovanni Canton | giovannicanton@kpmg.com.bs