Registering 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:
In-scope entities can use the Revenue Online Service (ROS) to register for Pillar Two.
The deadline for registration for in-scope entities with their first fiscal year ending in 2024 was 31 December 2025. This deadline was later extended to 28 February 2026. The deadline for all other entities is 12 months after the end of their first fiscal year.
For further information, please see Key dates and updates.
Next: Preparing for Pillar Two registration