Source data
Singapore’s Pillar Two rules and filing milestones
Sources checked
- Financial years starting 1 January 2025 or laterSingapore framework applies
Domestic and multinational enterprise top-up taxes Source 1
- 14 April 2026Singapore signs information-exchange agreement
Multilateral arrangement for GloBE information Source 3
- May 2026Registration starts
One-time process for in-scope groups Source 1
- 6 months after first applicable year endRegistration deadline
30 June 2026 for the IRAS calendar-2025 example Source 1
- 15 months after relevant year endOrdinary filing interval
Top-up tax returns and GloBE information return or notification Source 2
- 18 months after relevant year endTransition-year filing interval
Longer filing interval when the year qualifies Source 2
Show 1 more dates
- 1 month after the filing due datePayment interval
Payment of applicable top-up tax Source 2
Registration runs from the first applicable financial year end. Filing and payment have separate intervals.
Singapore’s Pillar Two rules and filing milestones
The dates and intervals describe the IRAS framework as checked on 11 November 2026. A 31 December 2025 year end is IRAS’s registration example. Filing timelines depend on whether the relevant year is a transition year.
| Source | |||
|---|---|---|---|
| Financial years starting 1 January 2025 or later | Singapore framework applies | Domestic and multinational enterprise top-up taxes | Source 1 |
| 14 April 2026 | Singapore signs information-exchange agreement | Multilateral arrangement for GloBE information | Source 3 |
| May 2026 | Registration starts | One-time process for in-scope groups | Source 1 |
| 6 months after first applicable year end | Registration deadline | 30 June 2026 for the IRAS calendar-2025 example | Source 1 |
| 15 months after relevant year end | Ordinary filing interval | Top-up tax returns and GloBE information return or notification | Source 2 |
| 18 months after relevant year end | Transition-year filing interval | Longer filing interval when the year qualifies | Source 2 |
| 1 month after the filing due date | Payment interval | Payment of applicable top-up tax | Source 2 |