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 May 18, 2026, the OECD provided three Pillar Two updates: a common understanding relating to late-filing penalties/enforcement for jurisdictions implementing the Global Minimum Tax from 2024, further Administrative Guidance on the Transitional UTPR Safe Harbour for 52–53-week fiscal years, and an update to the Central Record for jurisdictions with qualifying status.
On May 4, 2026, Indonesia issued Regulation of the Director General of Taxes Number: PER-6/PJ/2026 to provide detailed administrative provisions for Indonesia’s Global Minimum Tax.
On May 6, 2026, Canada’s issued Bill C‑31 (Budget 2025 Implementation Act, No. 2) into Parliament. Part 2 of the Bill amends the Global Minimum Tax Act to implement the UTPR, implement aspects of OECD administrative guidance, and make a number of technical amendments.
On May 6, 2026, Switzerland opened a consultation on amendments to the Swiss Minimum Taxation Ordinance (MindStV). The consultation is a response to two parliamentary motions requiring the Federal Council to delay the Swiss application of the OECD January 2025 Administrative Guidance on Article 9.1 of the GloBE Model Rules for one year, so that the guidance applies only to fiscal years beginning on or after January 1, 2025.
On May 6, 2026, FURS announced the opening of the test submission platform for filing the IIR/UTPR return and the QDMTT return. Both forms are expected to be available on the production eDavki portal in the week 11 May to 15 May 2026.
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 May 18, 2026, the OECD provided three Pillar Two updates: a common understanding among jurisdictions relating to late-filing penalties, further Administrative Guidance on the
On May 4, 2026, Indonesia Issued Regulation PER-6/PJ/2026 on Pillar Two Administrative Requirements.
On May 6, 2026, Canada issued its Budget 2025 Implementation Act, No. 2 into Parliament. This includes numerous amendments to its Global Minimum Tax Regime.
On May 6, 2026, Switzerland opened a consultation on amendments to the Swiss Minimum Taxation Ordinance, to delay the Swiss application of the OECD January
On May 1, 2026, Australia issued the draft Taxation (Multinational—Global and Domestic Minimum Tax) Amendment (2026 Measures No. 2) Rules 2026 for consultation. This includes
On April 30, 2026, the OECD released its Global Minimum Tax Implementation Toolkit. The Toolkit is directed primarily at tax administrations and tax policy officials
South Africa’s April Pillar Two amendments are focused on implementing the June 2024 OECD Administrative Guidance (sections 63–65 of the Taxation Laws Amendment Act, 2026
In April 2026, Finland issued detailed guidance on the Finnish implementation of the GloBE Information Return (GIR)
On April 10, 2026, Croatia issued a Draft Ordinance to provide for various administrative aspects of its Pillar Two regime.
The Netherlands has announced the opening of its Pillar Two filing from June 2026.
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