Registration for Multinational Enterprise Top-up Tax and Domestic Top-up Tax

Key requirements

The group revenue threshold is EUR 750 million in at least two of four preceding financial years, with a qualifying Singapore entity or connection as described. The ultimate parent notifies IRAS within six months of the first applicable financial year end. For a calendar 2025 first year, the example deadline is 30 June 2026, already past as of this review. An authorised local representative needs the required letter. Prepare entity TINs, relevant residence changes and designated GIR and DTT filing entities; large entity lists use templates. Registration produces a Group ID for subsequent digital filing. It is not the GIR or DTT return itself, and separate Corppass setup must be completed.