Pay and file for Pillar Two

Income Inclusion Rule (IIR)

Relevant parent entities which are subject to the IIR top-up tax must file an IIR return, self-assessment and pay the tax due. This must be done within 15 months of the end of the fiscal year. This period is extended to 18 months for the first fiscal year that the entity is in scope.

The first pay and file deadline is 30 June 2026. Entities can pay and file through the Revenue Online Service (ROS). For further information, please see Key dates and updates.

You can find out what data you will need to report by reviewing the Form IIR1 Specimen.

Next: Qualified Domestic Top-up Tax (QDTT)

Published: 16 July 2026 Print this page

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