GloBE Country Guide: Monaco

Summary

Status	Draft Law
Law	On 28 July 2026, the Conseil National published Bill No. 1,129, dated 14 July 2026, proposing a Monaco qualified domestic minimum top-up tax (QDMTT).
Effective Date	Proposed for fiscal years beginning on or after 31 December 2026
IIR	No
UTPR	No
QDMTT	Proposed QDMTT (first calendar-year period: 2027)
Filing Deadlines	Standard
Safe Harbours	Transitional CbCR Safe Harbour;
	Simplified ETR Safe Harbour; Substance-based Tax Incentive Safe Harbour; Non-Material Constituent Entity Safe Harbour.
	Detailed conditions are to be prescribed by Sovereign Ordinance.

Legislation
General
Differences to Model Rules
Qualifying Domestic Minimum Top-Up Tax
Administration and Filing
Penalties

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Lee Hadnum

Lee is a qualified Chartered Accountant and a former Senior Tax Analyst at Bloomberg Tax. Lee began his career in Ernst & Young's Entrepreneurial Services department and has 20 years of international tax planning experience.

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