How should multinational groups prepare for Malaysia’s Domestic Top-up Tax and Global Minimum Tax (GMT) for FY2025–2026?
Malaysia’s Domestic Top-up Tax and Global Minimum Tax (GMT) rules can turn incentives, deferred tax, and intercompany flows into jurisdiction-level ETR risk for in-scope multinational groups. This guide shows how to build an audit-ready Malaysia Pillar Two pack, run a FY2025 dry run, and execute FY2026 close with defensible data, elections, and documentation.










