Singapore imposes 4 separate filing obligations under Pillar Two. The earliest is Registration, due Within 6 months from the UPE's financial year end. Checked against the authority on 3 October 2026.
Registration within six months designates the filing entities. No UTPR — so no backstop where no IIR applies up the chain.
Registration + Corppass authorisation
Registration is the gateway — the GIR and returns are obligations of a registered group. The GFE and DFE must be the same constituent entity, designated at registration.
| Charge | Local name | In force from |
|---|---|---|
| IIR | Multinational enterprise top-up tax (MTT) | Financial years beginning on or after 1 Jan 2025 |
| UTPR | Not adopted | n/a |
| Domestic | Domestic top-up tax (DTT) | Financial years beginning on or after 1 Jan 2025 |
Registration of the in-scope group, at which the local filing entities are designated.
Also: GIR
The standardised Pillar Two information return.
e-Tax Guide: Multinational Enterprise Top-up Tax and Domestic Top-up Tax — IRAS ↗
Notification that the GIR has been filed in a foreign jurisdiction instead.
Module 9: GloBE and DTT related compliance obligations — IRAS ↗
Separate returns assessing the IIR top-up tax and the domestic top-up tax.
Surcharge for failure to register under s.36, and offences under Part 8 of the Act. Exact amounts could not be extracted from the statute and are deliberately not stated here.
4 separate obligations: Registration; GloBE Information Return; GIR Notification; MTT Return and DTT Return.
Within 6 months from the UPE's financial year end. Filed by: The Ultimate Parent Entity. Channel: IRAS.
15 months from financial year end; 18 months for a transition year. Filed by: The designated local GIR filing entity (GFE). Channel: myTax Portal, XML per the GIR XML Schema, by Corppass-authorised personnel.
Registration + Corppass authorisation. Registration is the gateway — the GIR and returns are obligations of a registered group. The GFE and DFE must be the same constituent entity, designated at registration.
Surcharge for failure to register under s.36, and offences under Part 8 of the Act. Exact amounts could not be extracted from the statute and are deliberately not stated here.
Every row on this page was checked against the authority's own published page on 3 October 2026. Verified against IRAS guidance. Penalty amounts could not be extracted from the Act and are not stated.
Saurabh Satija, “Singapore Pillar Two filing obligations”, https://saurabhsatija.com/pillar-two-singapore, 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 Singapore 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.