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Ministerial Decision No. 96 of 2026

Ministerial Decision No. 96 of 2026 on the Commentary and Agreed Administrative Guidance for the Purposes of Cabinet Decision No. 142 of 2024 on the Imposition of Top-up Tax on Multinational Enterprises

Text as published by the Ministry of Finance

Type

Ministerial Decisions

Issued

22 June 2026

In effect

The date of issuance; applies to Fiscal Years starting on or after 1 January 2025

Topics

Top-up Tax (Pillar Two)

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