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.
| Country | IIR | QDMTT / DMT | UTPR | Effective From |
|---|---|---|---|---|
| Australia | Yes | Yes | Yes | 1 Jan 2024 (IIR/DMT), 1 Jan 2025 (UTPR) |
| Austria | Yes | No | Yes | 31 Dec 2023 (IIR), 31 Dec 2024 (UTPR) |
| Belgium | Yes | Yes | Yes | 31 Dec 2023 (IIR/DMT), 31 Dec 2024 (UTPR) |
| Canada | Yes | Yes | Yes | Enacted 2024 |
| Czech Republic | Yes | Yes | Yes | 31 Dec 2023 (IIR/DMT), 31 Dec 2024 (UTPR) |
| Denmark | Yes | No | Yes | 31 Dec 2023 (IIR), 31 Dec 2024 (UTPR) |
| Finland | Yes | No | Yes | 31 Dec 2023 (IIR), 31 Dec 2024 (UTPR) |
| France | Yes | Yes | Yes | 31 Dec 2023 (IIR/DMT), 31 Dec 2024 (UTPR) |
| Germany | Yes | No | 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 | Expected | 1 Apr 2024 (IIR/DMT), UTPR date TBC |
| Luxembourg | Yes | Yes | Yes | 31 Dec 2023 (IIR/DMT), 31 Dec 2024 (UTPR) |
| Malaysia | Expected | Yes | No | 1 Jan 2025 (DMT), IIR date TBC |
| Netherlands | Yes | Yes | Yes | 31 Dec 2023 (IIR/DMT), 31 Dec 2024 (UTPR) |
| New Zealand | Yes | Yes | Expected | 1 Jan 2025 (IIR/DMT), UTPR date TBC |
| Norway | Yes | No | Yes | 31 Dec 2023 (IIR), 31 Dec 2024 (UTPR) |
| Poland | Yes | Expected | Yes | TBC |
| Singapore | Expected | Yes | No | 1 Jan 2025 (DMT), IIR date TBC |
| South Africa | Yes | Yes | Uncertain | 1 Jan 2024 (IIR/DMT) |
| South Korea | Yes | Yes | Expected | 1 Jan 2024 (IIR/DMT), UTPR date TBC |
| Spain | Yes | Yes | Yes | 31 Dec 2023 (IIR/DMT), 31 Dec 2024 (UTPR) |
| Sweden | Yes | No | Yes | 31 Dec 2023 (IIR), 31 Dec 2024 (UTPR) |
| Switzerland | Expected | Yes | Uncertain | 1 Jan 2024 (DMT), IIR date TBC |
| Turkey | Uncertain | Expected | Uncertain | TBC |
| 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 | Expected | Yes | No | 1 Jan 2024 (DMT), IIR date TBC |
Legend
Yes: Enacted or in force
Expected: Announced or legislation in progress
Uncertain: No clear timeline or commitment
No: Not enacted and no announced plans
Note: Statuses reflect publicly available information as of April 2026. 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 Pillar2 platform tracks legislative developments across all your jurisdictions and adjusts your compliance workflow as new rules come into effect.