GloBE Country Guide: Ireland


Status Draft Law
LawOn 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 DeadlinesNot Provided
Safe HarboursCbCR and UTPR Safe Harbours.

  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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