UK: Lists of jurisdictions with qualifying income inclusion rules and domestic top-up taxes under Pillar Two rules

Regulations under UK Pillar Two rules issued March 31, 2025

Share
April 3, 2025

Regulations under the UK Pillar Two rules issued on March 31, 2025, provide the following lists of:

  • Each jurisdiction specified as a “Pillar Two territory” under section 241 Finance (No.2) Act 2023, reflecting its implementation of a qualifying income inclusion rule, along with the date from which it is specified under the UK rules
  • Each tax that is a “qualifying domestic top-up tax” under section 256 Finance (No.2) Act 2023 (and the respective jurisdictions with those taxes) along with the date from which it is specified under the UK rules
  • Each qualifying domestic top-up tax that is specified as being “accredited” for the qualifying domestic top-up tax safe harbor in Schedule 16A to Finance (No.2) Act 2023 (and the respective jurisdictions with those taxes) along with the date from which it is so accredited under the UK rules

Read an April 2025 report prepared by the KPMG member firm in the UK

Thank you!

Thank you for contacting KPMG. We will respond to you as soon as possible.

Contact KPMG

Use this form to submit general inquiries to KPMG. We will respond to you as soon as possible.

By submitting, you agree that KPMG LLP may process any personal information you provide pursuant to KPMG LLP\'s . Privacy Statement

An error occurred. Please contact customer support.

Job seekers

Visit our careers section or search our jobs database.

Submit RFP

Use the RFP submission form to detail the services KPMG can help assist you with.

Office locations

International hotline

You can confidentially report concerns to the KPMG International hotline

Press contacts

Do you need to speak with our Press Office? Here's how to get in touch.

Headline