Pillar 2 Country Adoption Tracker
A jurisdiction-by-jurisdiction overview of where Pillar 2 implementation stands globally. Track the adoption of the Income Inclusion Rule (IIR), Qualified Domestic Minimum Top-up Tax (QDMTT/DMT), and the Undertaxed Profits Rule (UTPR) across key jurisdictions.
Last updated 27 April 2026 (post Jan 2026 OECD Side-by-Side Package)
"Effective From" shows the first fiscal year beginning on or after the listed date for the relevant rule. The "QDMTT / DMT" column tracks domestic minimum top-up taxes; jurisdictions using a domestic IIR instead are noted separately in the effective-date cell.
| Country | IIR | QDMTT / DMT | UTPR | Effective From |
|---|---|---|---|---|
| Australia | Yes | Yes | Yes | 1 Jan 2024 (IIR/DMT), 1 Jan 2025 (UTPR) |
| Austria | Yes | Yes | Yes | 31 Dec 2023 (IIR/DMT), 31 Dec 2024 (UTPR) |
| Belgium | Yes | Yes | Yes | 31 Dec 2023 (IIR/DMT), 31 Dec 2024 (UTPR) |
| Canada | Yes | Yes | Yes | 31 Dec 2023 (IIR/DMT), 31 Dec 2024 (UTPR) |
| Czech Republic | Yes | Yes | Yes | 31 Dec 2023 (IIR/DMT), 31 Dec 2024 (UTPR) |
| Denmark | Yes | Yes | Yes | 31 Dec 2023 (IIR/DMT), 31 Dec 2024 (UTPR) |
| Finland | Yes | Yes | Yes | 31 Dec 2023 (IIR/DMT), 31 Dec 2024 (UTPR) |
| France | Yes | Yes | Yes | 31 Dec 2023 (IIR/DMT), 31 Dec 2024 (UTPR) |
| Germany | Yes | Yes | Yes | 31 Dec 2023 (IIR/DMT), 31 Dec 2024 (UTPR) |
| Hong Kong | Yes | Yes | Expected | 1 Jan 2025 (IIR/HKMTT), UTPR date TBC |
| Hungary | Yes | Yes | Yes | 31 Dec 2023 (IIR/DMT), 31 Dec 2024 (UTPR) |
| Ireland | Yes | Yes | Yes | 31 Dec 2023 (IIR/DMT), 31 Dec 2024 (UTPR) |
| Italy | Yes | Yes | Yes | 31 Dec 2023 (IIR/DMT), 31 Dec 2024 (UTPR) |
| Japan | Yes | Yes | Yes | 1 Apr 2024 (IIR), 1 Apr 2026 (QDMTT/UTPR) |
| Luxembourg | Yes | Yes | Yes | 31 Dec 2023 (IIR/DMT), 31 Dec 2024 (UTPR) |
| Malaysia | Yes | Yes | No | 1 Jan 2025 (IIR/DMT) |
| Netherlands | Yes | Yes | Yes | 31 Dec 2023 (IIR/DMT), 31 Dec 2024 (UTPR) |
| New Zealand | Yes | No | Yes | 1 Jan 2025 (IIR/UTPR), 1 Jan 2026 (DIIR; no QDMTT) |
| Norway | Yes | Yes | Yes | 31 Dec 2023 (IIR/DMT), 31 Dec 2024 (UTPR) |
| Poland | Yes | Yes | Yes | 1 Jan 2025 |
| Singapore | Yes | Yes | No | 1 Jan 2025 (IIR/DMT) |
| South Africa | Yes | Yes | No | 1 Jan 2024 (IIR/DMT) |
| South Korea | Yes | Yes | Yes | 1 Jan 2024 (IIR), 1 Jan 2025 (UTPR), 1 Jan 2026 (QDMTT) |
| Spain | Yes | Yes | Yes | 31 Dec 2023 (IIR/DMT), 31 Dec 2024 (UTPR) |
| Sweden | Yes | Yes | Yes | 31 Dec 2023 (IIR/DMT), 31 Dec 2024 (UTPR) |
| Switzerland | Yes | Yes | Uncertain | 1 Jan 2024 (DMT), 1 Jan 2025 (IIR) |
| Turkey | Yes | Yes | Uncertain | 1 Jan 2024 (IIR/DMT) |
| United Arab Emirates | No | Yes | No | 1 Jan 2025 (DMT) |
| United Kingdom | Yes | Yes | Yes | 31 Dec 2023 (IIR/DMT), 31 Dec 2024 (UTPR) |
| Vietnam | Yes | Yes | No | 1 Jan 2024 (IIR/DMT) |
Legend
Note: Statuses reflect publicly available information as of April 2026, including the OECD's January 2026 Side-by-Side Package (extension of the Transitional CbCR Safe Harbour, permanent Simplified ETR Safe Harbour, and Substance-based Tax Incentive Safe Harbour). Effective dates refer to fiscal years beginning on or after the stated date. Verify all details with local advisors before relying on this data for compliance purposes.
Stay ahead of the adoption curve
The Pillar Fifteen platform tracks legislative developments across all your jurisdictions and adjusts your compliance workflow as new rules come into effect.