Registration
The Pillar Two rules include an Income Inclusion Rule (IIR) and an Undertaxed Profits Rule (UTPR). The rules also allow jurisdictions to introduce a Qualified Domestic Top-up Tax (QDTT).
Entities located in Ireland must register with Revenue if they are subject to the:
Entities must register within 12 months of the end of the first fiscal year they come within scope.
The deadline for in-scope entities to register with Revenue is 31 December 2025. You will be able to register through the Revenue Online Service (ROS) by mid-2025.
For further details, please see Key dates and updates.