Singapore has opened one-time online registration for Pillar Two taxes, including MTT (Multinational Top-up Tax), DTT (Domestic Top-up Tax), and GloBE (Globus Anti-Base Erosion) reporting. In-scope MNE (Multinational Enterprise) groups with at least €750 million in revenue and a Singapore connection must register within six months after their first applicable financial year, with future filings handled through myTax Portal from January 2027.
Singapore Pillar Two Update: One-Time Registration Now Open for Eligible MNEs
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Singapore
Author: Ljubica Blagojević
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General information
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Content accuracy validation date:
27.05.2026
Content accuracy validation time:
08:15h
The measures implement Singapore’s Pillar Two framework and aim to ensure that large MNE groups are subject to a minimum effective tax rate of 15%. MTT applies to low-taxed profits of group entities outside Singapore, while DTT applies to low-taxed profits of group entities in Singapore.
Registration is required where the MNE group has annual consolidated revenue of at least €750 million in at least two of the four preceding financial years and has at least one relevant entity, joint venture, or reverse hybrid entity connected to Singapore.
The registration is a one-time online process and must be completed within six months after the end of the first financial year to which the Act applies. For example, if the first applicable financial year ends on 31 December 2025, the registration deadline is 30 June 2026.
The group’s Ultimate Parent Entity must submit the registration form, although it may appoint a Singapore constituent entity or local tax agent as representative. Required information includes Singapore tax identification numbers, details of relevant entities, designated local filing entities for DTT and GloBE reporting, contact details, and the first applicable financial year.
After successful registration, the group will receive a Group Identification Number, and future DTT and GloBE filings will be made through myTax Portal from January 2027. A 10% surcharge may apply if an in-scope group fails to notify IRAS of its registration obligation.
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