The Minimum Top-Up Tax (MTT)

Muhtasari

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

Imetolewa na

Commissioner for Large and Medium Taxpayers

Inawahusu

Covered Persons who are in scope of the MTT

Tarehe za mwisho

• 30 Nov 2026 — The notification should reach the Commissioner

Hatua inayohitajika

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.