The Minimum Top-Up Tax (MTT)

Summary

The Income Tax (Minimum Top Up Tax) Regulations, 2026 were developed and published via Legal Notice No. 189 to operationalize the MTT provision.

Issued by

Commissioner for Large and Medium Taxpayers

Who it affects

Covered Persons who are in scope of the MTT

Deadlines

• 30 Nov 2026 — The notification should reach the Commissioner

Action required

Notify the Commissioner of being in scope; file return for declaration of MTT and pay any minimum top up tax due; and adhere to the Multilateral Competent Authority Agreement on the Exchange of GloBE Information.