Malaysia imposes 3 separate filing obligations under Pillar Two. The earliest is GloBE Information Return, due 18 months after the end of the financial year for the transition year; 15 months thereafter. Checked against the authority on 10 October 2026.
The obligations are legislated and dated, but neither filing platform is open yet — LHDN expects both in early 2027, months after the rules took effect.
MyGIR ID for HiDEF; existing TIN for MyTax
The top-up tax return needs no separate registration and uses the existing TIN, but the GIR needs a MyGIR ID to reach HiDEF and that process has not been published. LHDN states the GIR platform is under development and expected in early 2027, and the return platform in Q1 2027.
| Charge | Local name | In force from |
|---|---|---|
| IIR | Multinational Top-up Tax (MTT) | Financial years beginning on or after 1 Jan 2025 |
| UTPR | Not addressed in LHDN's published material | Unconfirmed |
| Domestic | Domestic Top-up Tax (DTT) | Financial years beginning on or after 1 Jan 2025 |
Also: GIR
The GIR, filed in XML to the OECD schema.
The return itself, required even where no top-up tax is payable. The GIR submission notification is incorporated into it, so there is no standalone Pillar Two notification.
Frequently Asked Questions on Global Minimum Tax, version 9.0 (11 August 2026) — HASiL ↗
Also: Form LE1 columns D5–D5b for Labuan
Disclosure of GMT information in the ordinary corporate return. Where the items are inaccessible, the UPE name and jurisdiction are emailed to tf2p@hasil.gov.my.
Frequently Asked Questions on Global Minimum Tax, version 9.0 (11 August 2026) — HASiL ↗
Penalties for late or non-submission sit in Chapter 17 of Part XI of the Income Tax Act 1967, with returns governed by Chapter 13. Amounts unverified — no accessible primary text of Part XI was located. Transitional relief is explicit: no penalties should apply to a GIR filing in the transition period where the group took reasonable measures and acted in good faith, for financial years beginning on or before 31 December 2026 and not ending after 30 June 2028.
3 separate obligations: GloBE Information Return; Top-up Tax Return (TTR); Form C items H9a and H9b.
18 months after the end of the financial year for the transition year; 15 months thereafter. Filed by: The UPE or designated filing entity; Malaysian constituent entities in scope. Channel: HiDEF (Hasil International Data Exchange Facility) — under development, expected early 2027.
18 months after the end of the transition-year financial year; 15 months thereafter, measured from the UPE financial year end. Filed by: Each Malaysian constituent entity in scope. Channel: MyTax portal by e-Filing — expected Q1 2027; no separate registration, the existing TIN is used.
MyGIR ID for HiDEF; existing TIN for MyTax. The top-up tax return needs no separate registration and uses the existing TIN, but the GIR needs a MyGIR ID to reach HiDEF and that process has not been published. LHDN states the GIR platform is under development and expected in early 2027, and the return platform in Q1 2027.
Penalties for late or non-submission sit in Chapter 17 of Part XI of the Income Tax Act 1967, with returns governed by Chapter 13. Amounts unverified — no accessible primary text of Part XI was located. Transitional relief is explicit: no penalties should apply to a GIR filing in the transition period where the group took reasonable measures and acted in good faith, for financial years beginning on or before 31 December 2026 and not ending after 30 June 2028.
Every row on this page was checked against the authority's own published page on 10 October 2026. Scope, obligations and deadlines come from LHDN's own GMT pages and its FAQ version 9.0. Penalty amounts are unverified, and whether the UTPR has been adopted is not addressed in LHDN's published material.
Saurabh Satija, “Malaysia Pillar Two filing obligations”, https://saurabhsatija.com/pillar-two-malaysia, accessed [date].
Quotation and citation with attribution and a link are welcome. The underlying data is open as JSON and as plain text.
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This page shows what Malaysia requires. The scoping tool takes your whole footprint and returns every filing it triggers, in deadline order, with the access prerequisites attached. About thirty seconds.