New Zealand imposes 3 separate filing obligations under Pillar Two. The earliest is GloBE registration and notification, due Within 6 months of the end of the first fiscal year the rules apply. Checked against the authority on 3 October 2026.
A six-month registration clock that bites long before any return is due, with a NZ$100,000 exposure attached.
GloBE account registration
Due within 6 months of the end of the first fiscal year the rules apply — set by the UPE's year end, not the local entity's. Required even if the group is in scope for only part of a year.
| Charge | Local name | In force from |
|---|---|---|
| IIR | Multinational top-up tax (applied GloBE rules) | Fiscal years beginning on or after 1 Jan 2025 |
| UTPR | Applied GloBE rules | Fiscal years beginning on or after 1 Jan 2025 |
| Domestic | Domestic income inclusion rule (DIIR) | Fiscal years beginning on or after 1 Jan 2026 |
Also: GloBE account
One registration per MNE group covering all its New Zealand constituent entities.
Also: GIR
The OECD-format information return.
The return assessing multinational top-up tax.
Not registering or providing an accurate notification: up to NZ$100,000. Penalties for late or incorrect filing of the GIR or top-up tax return are not stated by IRD.
3 separate obligations: GloBE registration and notification; GloBE information return; Multinational top-up tax return.
Within 6 months of the end of the first fiscal year the rules apply. Filed by: A designated New Zealand constituent entity. Channel: myIR — Registration → International exchange of information account → Global Anti-Base Erosion (GloBE).
18 months after the first fiscal year. IRD advises NZ-headquartered groups to file within 15 months to align with other jurisdictions.. Filed by: The designated New Zealand constituent entity for NZ-headquartered groups. Channel: myIR, XML meeting the OECD GIR XML Schema. MessageRefId and DocRefId must begin with the designated entity's IRD number..
GloBE account registration. Due within 6 months of the end of the first fiscal year the rules apply — set by the UPE's year end, not the local entity's. Required even if the group is in scope for only part of a year.
Not registering or providing an accurate notification: up to NZ$100,000. Penalties for late or incorrect filing of the GIR or top-up tax return are not stated by IRD.
Every row on this page was checked against the authority's own published page on 3 October 2026. Verified against Inland Revenue pages.
Saurabh Satija, “New Zealand Pillar Two filing obligations”, https://saurabhsatija.com/pillar-two-new-zealand, accessed [date].
Quotation and citation with attribution and a link are welcome. The underlying data is open as JSON and as plain text.
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This page shows what New Zealand 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.