Singapore: Pillar Two administrative rules and registration details
Qualifying conditions for designated filing entities, prescribed reporting events, record-keeping periods, and interest rules
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