GloBE Country Guide: Ireland

Summary

Status Enacted Law
LawOn 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
Effective DateAccounting periods commencing on, or after, 31 December 2023
IIRYes (2024)
UTPRYes (2025)
QDMTTYes (2024)
Filing DeadlinesStandard
Safe HarboursTransitional CbCR Safe Harbour, Transitional UTPR Safe Harbour, QDMTT Safe Harbour and the Simplified Reporting Safe Harbour.

Contents
  1. Legislation
  2. General
  3. Differences to Model Rules
  4. Qualifying Domestic Minimum Top-Up Tax
  5. Administration and Filing
  6. Penalties
  7. Registration

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