Domestic Minimum Top-up Tax
DMTT Notification
Pursuant to the recently enacted Domestic Minimum Top-up Tax Act 2024, the Government of The Bahamas requires that all Bahamian entities who fall within scope of the DMTT legislative reporting requirements complete Form DMTT-24.
You should seek the advice from your professional (legal and/or advisory) representatives who will be well-positioned to explain whether your enterprise falls within scope of the DMTT and, if so, how to complete the form.
The deadline to submit the completed DMTT-24 is 31st March 2026, and we thank you in advance for your cooperation.
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