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Singapore: Pillar Two administrative rules and registration details

Qualifying conditions for designated filing entities, prescribed reporting events, record-keeping periods, and interest rules

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february 27, 2026

The government in December 2025 implemented the Multinational Enterprise (Minimum Tax) (Administrative Matters) Regulations 2025, detailing administrative rules for Singapore’s multinational enterprise top-up tax (MTT) and domestic top-up tax (DTT) regimes. The regulations outline qualifying conditions for designated filing entities, prescribed reporting events, record-keeping periods, and interest rules.

Additionally, the Inland Revenue Authority of Singapore (IRAS) launched a new webpage for MTT and DTT registration.


For more information, contact a KPMG tax professional in Singapore:

Audrey Wong | audreywong@kpmg.com.sg

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