Pay and file for Pillar Two
Qualified Domestic Top-up Tax (QDTT)
Irish entities which are subject to a domestic top-up tax must file a QDTT 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.
Simplified reporting arrangements in relation to the domestic top-up tax may apply. A QDTT group may be formed by way of an election by:
- all constituent entities of an MNE group,
- all constituent entities of a large-scale domestic group
- or
- the joint venture, plus all the joint venture affiliates of a joint venture.
The members of the QDTT group must appoint one member to be the QDTT group filer. The QDTT group filer must prepare and deliver a QDTT return in respect of all members of the QDTT group for the fiscal year. The same pay and file arrangements apply as if the return was filed by a single entity.
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 QDTT1 Specimen.
Next: Undertaxed Profits Rule (UTPR)