Bahamas Extends Domestic Minimum Top-up Tax Filing Deadline for 2024 Fiscal Years

The Bahamas Department of Inland Revenue has extended the filing deadline for Domestic Minimum Top-up Tax (DMTT) returns and GloBE Information Returns for in-scope MNE groups with fiscal years ended 31 December 2024 from 30 June 2026 to 30 September 2026. The extension applies only to the filing obligation. No extension has been provided for DMTT payment obligations, which remain due by 30 June 2026.