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Ireland: Extension of Pillar Two registration deadline

New deadline is February 28, 2026

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december 19, 2025

The Irish Revenue Commissioners on December 18, 2025, issued e-Brief No. 244/25, announcing an extension of the Pillar Two registration deadline for groups with a fiscal year of January 1 to December 31, 2024. The revised deadline for in-scope entities is now February 28, 2026. The deadline was previously December 31, 2025.

Irish constituent entities within the scope of the Pillar Two rules must file a one-time registration within 12 months of the end of the first fiscal year to which the rules apply, 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 domestic top-up tax (QDTT) in Ireland.

Irish Revenue has provided clarifications for groups registering dissolved, inactive/dormant entities, and entities with no active tax registration. The registration process is online via the Revenue Online System, and an agent can register on behalf of the entity.

Read a December 2025 report prepared by the KPMG member firm in Ireland

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