Ireland: Pillar Two registration portal now open
The first Pillar Two tax returns and payments are due by June 30, 2026.
Irish Revenue on August 15, 2025, opened the online registration portal for Pillar Two.
Entities within the scope of Pillar Two rules must register via the Revenue Online System (ROS) within 12 months of the end of the first fiscal year to which the rules apply (i.e., fiscal years beginning on or after December 31, 2023). Registration is required even if no top-up taxes are due and applies to entities under the income inclusion rule (IIR), undertaxed profits rule (UTPR), and/or domestic top-up tax (QDTT) in Ireland.
The registration process is online via the Revenue Online System, and agents can register on behalf of entities.
The first Pillar Two tax returns and payments are due by June 30, 2026, with a new online tax return system expected in early 2026.
Read an August 2025 report prepared by the KPMG member firm in Ireland