Pay and file for Pillar Two

Overview

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:

All entities registered for any of the above taxes must submit the associated return, self-assessment and payment of any tax owing. 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 Pillar Two returns are available through ROS.

Next: Income Inclusion Rule (IIR)

Published: 16 July 2026 Print this page

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