Ireland · Pillar Two · In force

Ireland Pillar Two obligations

Ireland imposes 4 separate filing obligations under Pillar Two. The earliest is Registration, due 12 months after the end of the first in-scope fiscal year. Checked against the authority on 3 October 2026.

Checked 3 October 2026 Primary-sourced 4 separate filing obligations

Three charges kept separate — three registrations, three return forms. Materially more filings than the UK equivalent.

Access gate — clear this before anything can be filed

ROS registration + TIR filing role

Six-stage registration. TIR filing roles are assigned during registration — miss that step and you cannot file. Entities without ROS access must register as a reporting entity.

What is in force in Ireland

Charge	Local name	In force from
IIR	IIR top-up tax	Fiscal years commencing on or after 31 Dec 2023
UTPR	UTPR top-up tax	Fiscal years commencing on or after 31 Dec 2024
Domestic	Domestic top-up tax (QDTT)	Fiscal years commencing on or after 31 Dec 2023

The 4 separate filing obligations

Registration

Statutory notice that the entity is subject to one or more Pillar Two taxes.

Who files: Entities located in Ireland subject to IIR, UTPR or domestic top-up tax
Deadline: 12 months after the end of the first in-scope fiscal year
Channel: Revenue Online Service (ROS)

Registering for Pillar Two — Revenue ↗

Top-up Tax Information Return

Also: TIR · GIR

Ireland's name for the GloBE Information Return.

Who files: All in-scope entities, unless a designated local entity files, or the return is filed abroad with a Notification of Filer
Deadline: 15 months after fiscal year end; 18 months for the first in-scope year
Channel: ROS — XML upload, online only. Maximum 100 MB per file. Two-level validation: schema, then business rules.

Top-up Tax Information Return (TIR) — Revenue ↗

Notification of Filer

Also: NoF

Notification that the TIR is being filed in another jurisdiction, removing the Irish entity's own TIR obligation.

Who files: The Irish entity, where the UPE or designated filing entity files abroad
Deadline: The specified return date — 15 months, or 18 for the first year
Channel: ROS — File a Return → Complete a Form Online → Notification of Filer

Notification of filer — Revenue ↗

Form IIR1 / UTPR1 / QDTT1

Also: self-assessment return

Three separate self-assessment returns, one per charge, with payment.

Who files: Each entity registered for the relevant tax, or the appointed group filer
Deadline: 15 months after fiscal year end; 18 months for the first year
Channel: ROS, online only — no offline option. Payment through ROS.

Pay and file for Pillar Two — Revenue ↗

Penalties

Failure to register: €10,000. Failure to file a TIR or NoF: €10,000 per month outstanding, capped at 48 months — a maximum of €480,000 per failure. Late self-assessment surcharge of 5% (capped €50,000) or 10% (capped €200,000).

What catches groups out in Ireland

Penalty exposure is an order of magnitude above the UK for the same failure.
Revenue eBrief 109/26 gave penalty relief only where a NoF was submitted by the specified return date and the foreign TIR filed by 30 September 2026 — that date has passed.
The ratio to plan around: by the first deadline Revenue had received roughly 40 information returns against around 700 notifications and more than 600 domestic returns.

Recent changes affecting Ireland

2026-09-30 — Cut-off for the foreign-filing penalty relief in eBrief 109/26.
2026-06-30 — First Irish pay-and-file and first TIR filing deadline. ROS systems went live, with a test environment for filers.
2026-06-26 — Revenue eBrief 109/26: penalty relief for a late TIR where the foreign return was filed by 30 September 2026 and a Notification of Filer was submitted by the specified return date.
2026-02-28 — Irish registration deadline extended from 31 December 2025 for entities whose first in-scope fiscal year ended in 2024.

All dated changes →

Common questions

What must be filed in Ireland under Pillar Two?

4 separate obligations: Registration; Top-up Tax Information Return; Notification of Filer; Form IIR1 / UTPR1 / QDTT1.

When is the Registration due in Ireland?

12 months after the end of the first in-scope fiscal year. Filed by: Entities located in Ireland subject to IIR, UTPR or domestic top-up tax. Channel: Revenue Online Service (ROS).

When is the Top-up Tax Information Return due in Ireland?

15 months after fiscal year end; 18 months for the first in-scope year. Filed by: All in-scope entities, unless a designated local entity files, or the return is filed abroad with a Notification of Filer. Channel: ROS — XML upload, online only. Maximum 100 MB per file. Two-level validation: schema, then business rules..

What access is needed before filing in Ireland?

ROS registration + TIR filing role. Six-stage registration. TIR filing roles are assigned during registration — miss that step and you cannot file. Entities without ROS access must register as a reporting entity.

What are the penalties in Ireland?

Where this comes from

Every row on this page was checked against the authority's own published page on 3 October 2026. Every row verified against Revenue pages and Tax and Duty Manuals.

Cite this page

Saurabh Satija, “Ireland Pillar Two filing obligations”, https://saurabhsatija.com/pillar-two-ireland, accessed [date].

Quotation and citation with attribution and a link are welcome. The underlying data is open as JSON and as plain text.

Other Pillar Two jurisdictions

United Kingdom · Netherlands · Belgium · Germany · Spain · Italy · Luxembourg · Canada

All 21 entries in the tracker →

How many of these are actually yours?

This page shows what Ireland requires. The scoping tool takes your whole footprint and returns every filing it triggers, in deadline order, with the access prerequisites attached. About thirty seconds.

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