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Bahamas: Registration for domestic minimum top-up tax (DMTT) begins early 2026

Reiterated alignment with OECD Pillar Two standards

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january 28, 2026

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

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