No. S 861
Multinational Enterprise
(Minimum Tax) Act 2024
Multinational Enterprise
(Minimum Tax) (Administrative Matters)
Regulations 2025
In exercise of the powers conferred by section 84 of the Multinational Enterprise (Minimum Tax) Act 2024, the Minister for Finance makes the following Regulations:
PART 1
PRELIMINARY
Citation, commencement and application
1.—(1)  These Regulations are the Multinational Enterprise (Minimum Tax) (Administrative Matters) Regulations 2025 and come into operation on 31 December 2025.
(2)  These Regulations have effect for each financial year of an MNE group that begins on or after 1 January 2025.
General definition
2.  A reference to a section in these Regulations is to a section of the Act.
Made on 29 December 2025.
NGIAM SIEW YING
Second Permanent Secretary,
Ministry of Finance,
Singapore.
[AG/LEGIS/SL/190C/2025/2]
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