Statutory guidance

Pillar Two top-up taxes relevant territories and taxes (notice 2)

This notice makes additions to the lists of territories and taxes which have implemented Pillar Two rules and are specified for the purposes of Multinational Top-up Tax and Domestic Top-up Tax.

From:
HM Revenue & Customs
Published
24 July 2025

Documents

Notice 2 — Pillar Two top-up taxes relevant territories and taxes

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Details

This notice contains tertiary legislation that applies for the purposes of Multinational Top-up Tax and Domestic Top-up Tax. Tertiary legislation carries ‘force of law’. This means it has the same legal status as primary and secondary legislation. HMRC has an obligation to publish this information in accordance with the law.

This notice will give you legal information about:

  • Pillar Two territories
  • qualifying domestic top-up taxes
  • accredited qualifying domestic top-up taxes

Updates to this page

Published 24 July 2025

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