Singapore’s Pillar Two calendar from registration to filing and payment

Group revenue and a Singapore presence determine registration

IRAS specifies consolidated revenue of at least €750 million in at least two of the four preceding financial years. It also specifies a Singapore link through a constituent entity, a joint venture or a qualifying reverse hybrid entity. The registration requirement operates at group level. Source 1

The two taxes look at profits in different locations

The Domestic Top-up Tax concerns low-taxed profits of group entities in Singapore. The Multinational Enterprise Top-up Tax implements the Income Inclusion Rule for low-taxed profits of group entities outside Singapore. The rules aim to bring the relevant effective tax rate up to 15%. Source 1 Source 2

Registration starts the process before returns are due

For a first applicable year ending 31 December 2025, IRAS’s example places one-time registration on 30 June 2026. The guide measures recurring filing from each relevant financial year end, with 15 months ordinarily and 18 for a transition year. It puts payment one month after the applicable filing due date. Source 1 Source 2

Information exchange can change how the GIR is submitted

Singapore signed a multilateral agreement on GloBE information exchange in April 2026. The IRAS guide describes central filing abroad where an applicable exchange relationship lets Singapore receive the return. In that case the local filing entity still submits a notification identifying where the return was filed. Source 2 Source 3

Sources

• IRAS Pillar Two group registration scope and dates
• IRAS e-Tax Guide for domestic and multinational top-up taxes
• IRAS announcement on the GloBE information exchange agreement