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GloBE Country Guide: Ireland


Status Draft Law
LawOn March 31, 2023, the Irish government issued a Feedback Statement on the Pillar Two Global Minimum Tax. This included Draft Legislation
Effective DateProposed January, 2024.
IIRYes (2024)
UTPRYes (2025)
QDMTTYes (2024)
Filing DeadlinesNot Provided
Safe HarboursNot Provided

  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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