Pillar 2 Dashboard
A high-level view of Pillar 2 implementation and key design features across jurisdictions.
Analysis of the domestic implementation of Pillar 2 globally. Detailed Country Guides, Local Compliance Requirements, PDF Report Builders, Tools, OECD Administrative Guidance and QDMTT Design Tracking and more.
A high-level view of Pillar 2 implementation and key design features across jurisdictions.
Track local filing requirements, timelines, and practical compliance checkpoints by jurisdiction.
Generate stakeholder-ready PDF reports and structured Pillar 2 outputs for client delivery.
Assess Transitional CbCR Safe Harbour eligibility by tested jurisdiction and export structured outputs.
Work with GIR XSD data inputs and structured outputs to support Pillar 2 reporting workflows.
Automated tax engine to calculate whether the Simpified ETR Safe Harbour applies.
On March 5, 2026, Hungary published the jurisdictions that qualify for the QDMTT Safe Harbour. This is drafted as a link to the OECD Central Record to ensure alignment with other jurisdictions.
On February 24, 2026, Romania issued Order no. 218 of February 16, 2026, to approve the model of the GIR and double filing relief notification.
On February 20, 2026, Malta issued the European Union Global Minimum Level of Taxation for Multinational Enterprise Groups and Large-Scale Domestic Groups (Amendment) Regulations, 2026. This amends its Global Minimum Tax Regulation to also exempt Maltese constituent entities from the notification requirement to notify the identity of the entity that is filing the GIR as well as the jurisdiction in which it is located.
On February 23, 2026, Hungary announced amendments to its Pillar 2 registration form, including new fields for GIR MCAA/DAC9 exchange, notification of designated local entities and notification of JVs.
On February 16, 2026, Australia issued the Taxation (Multinational—Global and Domestic Minimum Tax) Amendment (2026 Measures No. 1) Rules 2026 (Exposure Draft) which proposes a series of amendments to Australia’s subordinate Pillar Two legislation.
Our OECD Pillar Two Tracker covers the latest developments at the OECD, EU and in domestic jurisdictions to keep you up-to-date with the implementation of Pillar Two.
Updated daily and with links to our more detailed analysis on the approach and impact of domestic implementation:
Featured Articles
On February 16, 2026, Australia issued the Taxation (Multinational—Global and Domestic Minimum Tax)
Amendment (2026 Measures No.1) Rules 2026, to amend its Global Minimum
On February 13, 2026, Poland issued a draft law to amend its Global Minimum Tax Law for the December 2023, June 2024 and January 2025
On February 12, 2026, Cabinet Resolution No. (2) of 2026, was published in the Official Gazette to provide for the detailed implementation of the IIR
On February 6, 2026, the Italian Revenue Agency approved the model for the GloBE tax Return. This is a consolidated form with information on the
On January 29, 2026, Canada’s Department of Finance released draft GMTA technical amendments introducing an elective private investment entity de-consolidation rule for Pillar Two/GMTA purposes.
On January 30, 2026, Japan’s National Tax Agency issued a law implementation circular clarifying certain aspects of its UTPR and QDMTT.
In January 2026, Canada issued the filing procedures for the GIR, GMT Return and the Double Filing Relief Notification.
On January 19, 2026, South Korea issued a Draft Law to amend the Enforcement Decree to the International Tax Adjustment Act. This provides for detailed
On January 19, 2026, the Hong Kong Inland Revenue Department opened its E-filing portal for the submission of Top-Up Tax Notifications
On December 31, 2025, Israel enacted Law No. Law 5776-2025 on the Minimum Corporate Tax for Multinational Groups. The enacted law contains some significant changes
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