| Status | Enacted Law |
| Law | On December 22, 2023, the Minister of Finance published the S.I. No. 675/2023 – Taxes Consolidation Act 1997 (Section 111B(3)) Order 2023 On December 18, 2023, the Irish President enacted the Finance (No. 2) Act 2023 (Act 39 of 2023) to implement the EU Minimum Tax Directive. On October 19, 2023, the Irish Ministry of Finance released the Finance (No. 2) Bill 2023. On July 27, 2023, Ireland issued its Second Feedback Statement on Pillar Two. On March 31, 2023, the Irish government issued a Feedback Statement on the Pillar Two Global Minimum Tax. This included Draft Legislation On October 10, 2024, Ireland published its 2024 Finance Bill. In the Bill, a number of amendments are made to the Global Minimum Tax provisions. |
| Effective Date | Accounting periods commencing on, or after, 31 December 2023 |
| IIR | Yes (2024) |
| UTPR | Yes (2025) |
| QDMTT | Yes (2024) |
| Filing Deadlines | Standard |
| Safe Harbours | Transitional CbCR Safe Harbour, Transitional UTPR Safe Harbour, QDMTT Safe Harbour and the Simplified Reporting Safe Harbour. The NMCE Safe Harbour is included in the Finance Bill 2024. |
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