The Hong Kong Inland Revenue Department launched the first phase of the Pillar Two Portal on 19 January 2026, which allows for the electronic filing of a top-up tax notification through the Pillar Two Portal. Click the following link for user guides and e-demo on the Pillar Two Portal.

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Global minimum tax (GMT) and Hong Kong minimum top-up tax (HKMTT) for multinational enterprise (MNE) …