Notice 2 — Pillar Two top-up taxes relevant territories and taxes
Updated 15 October 2025
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1 Overview
The UK recognises other jurisdictions which have implemented Pillar Two rules under 3 categories. The categories are:
- Pillar Two territories, which have implemented “Qualified Income Inclusion Rules” (QIIRs) in the meaning of the OECD Model Rules.
- Qualifying domestic top-up taxes — “Qualified Domestic Minimum Top-up Taxes” (QDMTTs) in the meaning of the OECD Model Rules.
- Accredited qualifying domestic top-up taxes — QDMTTs which are eligible for the QDMTT Safe Harbour in the meaning of the OECD Model Rules.
The Multinational Top-up Tax (Pillar Two Territories, Qualifying Domestic Top-up Taxes and Accredited Qualifying Domestic Top-up Taxes) Regulations 2025 (SI 2025/406) (the 2025 Regulations), as amended, set out the initial lists of specified territories and qualifying taxes. This notice specifies territories and taxes which are now Pillar Two territories, qualifying domestic top-up taxes and accredited qualifying domestic top-up taxes in addition to the initial lists. This is in accordance with the 2025 Regulations.
1.1 Pillar Two territories
Section 1.1 has the force of law under Regulation 2 of the 2025 Regulations.
This table sets out all of the following:
- the territories which are specified as Pillar Two territories
- the date from which that specification takes effect
| Territory | Date |
|---|---|
| Gibraltar | 1 January 2025 |
| Guernsey | 1 January 2025 |
| Indonesia | 1 January 2025 |
| Isle of Man | 1 January 2025 |
| Jersey | 1 January 2025 |
| Malaysia | 1 January 2025 |
| New Zealand | 1 January 2025 |
| North Macedonia | 1 January 2024 |
| Poland | 1 January 2025 |
| Portugal | 1 January 2024 |
| Singapore | 1 January 2025 |
| South Africa | 1 January 2024 |
| Spain | 31 December 2023 |
| Switzerland | 1 January 2025 |
| Thailand | 1 January 2025 |
1.2 Qualifying domestic top-up taxes
Section 1.2 has the force of law under Regulation 3 of the 2025 Regulations.
This table sets out all of the following:
- the territories in which a Qualified Domestic Minimum Top-up Tax is specified as a qualifying domestic top-up tax
- the legislation under which it is charged
- the date from which the specification as a qualifying domestic top-up tax takes effect
| Territory | Legislation | Date |
|---|---|---|
| Brazil | Lei Nº 15.079, de 27 de dezembro de 2024 | 1 January 2025 |
| Gibraltar | Global Minimum Tax Act 2024 (2024-20) | 1 January 2024 |
| Guernsey | Income Tax (Approved International Agreements) (Implementation) (OECD Pillar Two GloBE Model Rules) Regulations, 2024 | 1 January 2025 |
| Indonesia | Pengenaan Pajak Minimum Global Berdasarkan Kesepakatan Internasional (PMK 136 TAHUN 2024) | 1 January 2025 |
| Isle of Man | Global Minimum Tax (Pillar Two) Order 2024, Statutory Document No. 2024/0234 | 1 January 2025 |
| Japan | 各対象会計年度の国内最低課税額に対する法人税（法人税法第二編第二章第一節・第四節、第三編第三章第二節） 国内最低課税額に係る特定基準法人税額に対する地方法人税（地方法人税法第四章） | 1 April 2026 |
| Malaysia | Act 851 - Finance (No. 2) Act 2023, Section 30 | 1 January 2025 |
| North Macedonia | Закон за минимален глобален данок на добивка („Службен весник на Република Северна Македонија“ бр.3/25) | 1 January 2024 |
| Poland | Ustawa z dnia 6 listopada 2024 r. o opodatkowaniu wyrównawczym jednostek składowych grup międzynarodowych i krajowych (Dz.U. 2024 poz.1685) | 1 January 2025 |
| Portugal | Lei n.º 41/2024, de 8 de novembro | 1 January 2024 |
| Singapore | Multinational Enterprise (Minimum Tax) Act 2024 | 1 January 2025 |
| South Africa | Global Minimum Tax Act (Act No. 46 of 2024) | 1 January 2024 |
| Spain | Ley 7/2024, de 20 de diciembre, por la que se establecen un impuesto complementario para garantizar un nivel mínimo global de imposición para los grupos multinacionales y los grupos nacionales de gran magnitud, un impuesto sobre el margen de intereses y comisiones de determinadas entidades financieras y un impuesto sobre los líquidos para cigarillos electrónicos y otros productos relacionados con el tabaco, y se modifican otras normas tributarias | 31 December 2023 |
| Thailand | พระราชกำหนดภาษีส่วนเพิ่ม พ.ศ.2567 | 1 January 2025 |
| United Arab Emirates | Cabinet Decision No. 142 of 2024 on the Imposition of Top-up Tax on Multinational Enterprises | 1 January 2025 |
1.3 Accredited qualifying domestic top-up taxes
Section 1.3 has the force of law under Regulation 4 of the 2025 Regulations.
This table sets out all of the following:
- the territories in which a Qualified Domestic Minimum Top-up Tax is specified as an accredited qualifying domestic top-up tax
- the legislation under which it is charged
- the date from which the specification as an accredited qualifying domestic top-up tax takes effect
| Territory | Legislation | Date |
|---|---|---|
| Brazil | Lei Nº 15.079, de 27 de dezembro de 2024 | 1 January 2025 |
| Gibraltar | Global Minimum Tax Act 2024 (2024-20) | 1 January 2024 |
| Guernsey | Income Tax (Approved International Agreements) (Implementation) (OECD Pillar Two GloBE Model Rules) Regulations, 2024 | 1 January 2025 |
| Indonesia | Pengenaan Pajak Minimum Global Berdasarkan Kesepakatan Internasional (PMK 136 TAHUN 2024) | 1 January 2025 |
| Isle of Man | Global Minimum Tax (Pillar Two) Order 2024, Statutory Document No. 2024/0234 | 1 January 2025 |
| Japan | 各対象会計年度の国内最低課税額に対する法人税（法人税法第二編第二章第一節・第四節、第三編第三章第二節） 国内最低課税額に係る特定基準法人税額に対する地方法人税（地方法人税法第四章） | 1 April 2026 |
| Malaysia | Act 851 - Finance (No. 2) Act 2023, Section 30 | 1 January 2025 |
| North Macedonia | Закон за минимален глобален данок на добивка („Службен весник на Република Северна Македонија“ бр.3/25) | 1 January 2024 |
| Poland | Ustawa z dnia 6 listopada 2024 r. o opodatkowaniu wyrównawczym jednostek składowych grup międzynarodowych i krajowych (Dz.U. 2024 poz.1685) | 1 January 2025 |
| Portugal | Lei n.º 41/2024, de 8 de novembro | 1 January 2024 |
| Singapore | Multinational Enterprise (Minimum Tax) Act 2024 | 1 January 2025 |
| South Africa | Global Minimum Tax Act (Act No. 46 of 2024) | 1 January 2024 |
| Spain | Ley 7/2024, de 20 de diciembre, por la que se establecen un impuesto complementario para garantizar un nivel mínimo global de imposición para los grupos multinacionales y los grupos nacionales de gran magnitud, un impuesto sobre el margen de intereses y comisiones de determinadas entidades financieras y un impuesto sobre los líquidos para cigarillos electrónicos y otros productos relacionados con el tabaco, y se modifican otras normas tributarias | 31 December 2023 |
| Thailand | พระราชกำหนดภาษีส่วนเพิ่ม พ.ศ.2567 | 1 January 2025 |
| United Arab Emirates | Cabinet Decision No. 142 of 2024 on the Imposition of Top-up Tax on Multinational Enterprises | 1 January 2025 |
1.4 Reference list
Read the Multinational Top-up Tax and Domestic Top-up Tax manual (MTT09970) for a reference list of all:
- specified Pillar Two territories
- qualifying domestic minimum top-up taxes
- accredited qualifying domestic minimum top-up taxes
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