The global minimum tax ensures certain qualifying multinational enterprise (MNE) groups are subject to a minimum effective tax rate on their profits in every jurisdiction they operate.

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About the tax

Learn about the global minimum tax

Registering for an account

Find out if you must apply to register for a program account and how to apply

Who must file a return or notification

Find out which entities must file a return or notification related to the tax

Get ready to file

Learn about filing schema, due dates, and what information to gather before filing

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Related information

• Global Minimum Tax Act
• Explanatory Notes Relating to the Global Minimum Tax Act
• Global Anti-Base Erosion Model Rules (Pillar Two)