Australia Issues a List of Jurisdictions that Have Qualified IIRs and DMTTs for Pillar 2

On August 26, 2025, the Taxation (Multinational—Global and Domestic Minimum Tax) (Qualified GloBE Taxes) Determination 2025 was issued. This provides for a list of jurisdictions that have qualified status for the purposes of the income inclusion rule (IIR) and domestic minimum tax (DMTT), including the QDMTT Safe Harbour. 

The list follows the same approach as the list of jurisdictions with Transitional Qualified Status published by the OECD on March 31, 2025.  It does not reflect the latest OECD list of jurisdictions with Transitional Qualifying Status that was issued on August 18, 2025.

As such, it does not yet include a number of jurisdictions that have IIRs and DMTTs in place (and which were enacted late in 2024 or early 2025).  

Jurisdictions that Qualify (and Don’t Qualify) Currently for Transitional Qualified Status

The table below indicates:

-which jurisdictions have an IIR or DMTT;

-the effective date of implementation;

-whether the IIR and DMTT qualify for Qualified Status under the Polish List;

-if there is a QDMTT, whether that qualifies for the QDMTT Safe Harbour.