The Bahamas Department of Inland Revenue has updated its Domestic Minimum Top-up Tax (DMTT) page to include instructions for the DMTT Notification Form (DMTT - 24), which must be submitted by 31 March 2026. As previously reported, the Bahamas DMTT requirements generally apply to fiscal years beginning after 31 December 2023. However, the DMTT will not apply in respect of a fiscal year that begins before 1 January 2025 unless a group or any of its constituent entities is subject to an income …