Nigeria continues to face challenges in domestic revenue mobilisation due to heavy dependence on petroleum revenue, tax compliance limitations, profit shifting by multinational enterprises, and weaknesses in tax administration. The introduction of the Qualified Domestic Minimum Top-up Tax (QDMTT) under the OECD/G20 Pillar Two framework provides an opportunity for countries to protect their corporate tax base and improve revenue generation. This study examined the effect of QDMTT implementation on revenue generation in Nigeria. Specifically, the study assessed whether QDMTT strengthens corporate tax collection and enhances Nigeria’s capacity to mobilise additional revenue from multinational enterprises. A quantitative research design using a survey approach was adopted. The population consisted of 123 tax officers of the Nigeria Revenue Service (NRS), Abuja Headquarters, and a census sampling technique was employed. Data were collected through a structured questionnaire and analysed using descriptive statistics, Pearson Product Moment Correlation, and regression analysis at a 5% level of significance. Pasted markdown The findings revealed that QDMTT implementation has a positive and significant effect on revenue generation in Nigeria. The regression result showed that QDMTT explained 58.4% of the variation in revenue generation (R² = 0.584), with a significant positive coefficient (β = 0.764, p < 0.05). Pasted markdown The study concludes that effective implementation of QDMTT can strengthen Nigeria’s corporate tax base, reduce revenue losses associated with multinational profit shifting, and improve domestic revenue mobilisation. It recommends that Nigerian tax authorities develop clear implementation guidelines, strengthen digital tax administration, improve access to multinational financial information, and build technical capacity among tax officials to ensure effective enforcement of QDMTT provisions. Pasted markdown.

Keywords: Qualified Domestic Minimum Top-up Tax, QDMTT, Revenue Generation.