Updated October 2025

Global Pillar Two
Jurisdiction Tracker

Enacted legislation, IIR / UTPR / QDMTT adoption, and the jurisdiction-specific quirks that matter for your GloBE computation — across every country that has moved on Pillar Two.

–Enacted jurisdictions
–With QDMTT
–With IIR
–With UTPR
In development — These jurisdiction profiles are provided for reference only and may contain inaccuracies. Always verify details against official legislation and current OECD guidance before relying on them.
Pull all of this into your live MNE in Pillar2OS

Every jurisdiction's rules — QDMTT thresholds, IIR/UTPR applicability, local rate quirks — mapped automatically to your entity structure. Track top-up positions across all your operating countries as rules change.

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Disclaimer: This tracker is provided for informational purposes only and is updated on a best-efforts basis. It does not constitute legal or tax advice. Pillar Two legislation is subject to ongoing change — always verify against the relevant jurisdiction's current published legislation and guidance before relying on this information. Pillar2OS accepts no liability for decisions made on the basis of this tracker.