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 can register for Pillar Two now through the Revenue Online Service (ROS).
For further details, please see Key dates and updates.