Country-by-Country Pillar Two Implementation

IIR · UTPR · QDMTT effective dates and OECD qualified status across 40 jurisdictions that have implemented OECD Pillar Two (the global minimum tax), summarised at a glance. Click any card to open the country page.

Flag of United Arab Emirates
United Arab Emirates아랍에미리트
IIRNot adoptedUTPRNot adoptedQDMTT2025.01
 Flag of Austria
Austria오스트리아
IIR2023.12UTPR2024.12QDMTT2023.12
 Flag of Australia
Australia호주
IIR2024.01UTPR2025.01QDMTT2024.01
 Flag of Belgium
Belgium벨기에
IIR2023.12UTPR2024.12QDMTT2023.12
 Flag of Brazil
Brazil브라질
IIRNot adoptedUTPRNot adoptedQDMTT2025.01
 Flag of Canada
Canada캐나다
IIR2023.12UTPR2025.12QDMTT2023.12
 Flag of Switzerland
Switzerland스위스
IIR2025.01UTPRNot adoptedQDMTT2024.01
 Flag of Czechia
Czechia체코
IIR2023.12UTPR2024.12QDMTT2023.12
 Flag of Germany
Germany독일
IIR2023.12UTPR2024.12QDMTT2023.12
 Flag of Denmark
Denmark덴마크
IIR2023.12UTPR2024.12QDMTT2023.12
 Flag of Spain
Spain스페인
IIR2023.12UTPR2024.12QDMTT2023.12
 Flag of Finland
Finland핀란드
IIR2023.12UTPR2024.12QDMTT2023.12
 Flag of France
France프랑스
IIR2023.12UTPR2024.12QDMTT2023.12
 Flag of United Kingdom
United Kingdom영국
IIR2023.12UTPR2024.12QDMTT2023.12
 Flag of Greece
Greece그리스
IIR2023.12UTPR2024.12QDMTT2023.12
 Flag of Hong Kong (China)
Hong Kong (China)홍콩
IIR2025.01UTPRNot adoptedQDMTT2025.01
 Flag of Hungary
Hungary헝가리
IIR2023.12UTPR2024.12QDMTT2023.12
 Flag of Indonesia
Indonesia인도네시아
IIR2025.01UTPR2026.01QDMTT2025.01
 Flag of Ireland
Ireland아일랜드
IIR2023.12UTPR2024.12QDMTT2023.12
 Flag of Italy
Italy이탈리아
IIR2023.12UTPR2024.12QDMTT2023.12
 Flag of Japan
Japan일본
IIR2024.04UTPR2026.04QDMTT2026.04
 Flag of Korea
Korea대한민국
IIR2024.01UTPR2025.01QDMTT2026.01
 Flag of Liechtenstein
Liechtenstein리히텐슈타인
IIR2024.01UTPRNot adoptedQDMTT2024.01
 Flag of Luxembourg
Luxembourg룩셈부르크
IIR2023.12UTPR2024.12QDMTT2023.12
 Flag of Malaysia
Malaysia말레이시아
IIR2025.01UTPRNot adoptedQDMTT2025.01
 Flag of Netherlands
Netherlands네덜란드
IIR2023.12UTPR2024.12QDMTT2023.12
 Flag of Norway
Norway노르웨이
IIR2024.01UTPR2025.01QDMTT2024.01
 Flag of New Zealand
New Zealand뉴질랜드
IIR2025.01UTPR2025.01QDMTT2026.01
 Flag of Poland
Poland폴란드
IIR2025.01UTPR2025.01QDMTT2025.01
 Flag of Portugal
Portugal포르투갈
IIR2024.01UTPR2025.01QDMTT2024.01
 Flag of Qatar
Qatar카타르
IIR2025.01UTPRNot adoptedQDMTT2025.01
 Flag of Romania
Romania루마니아
IIR2023.12UTPR2024.12QDMTT2023.12
 Flag of Sweden
Sweden스웨덴
IIR2023.12UTPR2024.12QDMTT2023.12
 Flag of Singapore
Singapore싱가포르
IIR2025.01UTPRNot adoptedQDMTT2025.01
 Flag of Slovenia
Slovenia슬로베니아
IIR2023.12UTPR2024.12QDMTT2023.12
 Flag of Thailand
Thailand태국
IIR2025.01UTPR2025.01QDMTT2025.01
 Flag of Türkiye
Türkiye튀르키예
IIR2024.01UTPR2025.01QDMTT2024.01
 Flag of United States
United States미국
IIRNot adoptedUTPRNot adoptedQDMTTNot adopted
 Flag of Vietnam
Vietnam베트남
IIR2024.01UTPRNot adoptedQDMTT2024.01
 Flag of South Africa
South Africa남아프리카공화국
IIR2024.01UTPRNot adoptedQDMTT2024.01
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Disclaimer

This page is reference information compiled as of 28 May 2026 from the OECD Inclusive Framework Updated Central Record (approved 11 May 2026, dated 1 May 2026) and primary sources of each jurisdiction; it does not constitute legal or tax advice. Always verify the most current legislation and administrative guidance and consult a qualified tax adviser before relying on this information.

Last verified: · OECD Central Record dated 1 May 2026