Overview
The Ireland Pillar Two QDMTT Top-up-tax Return Form is a jurisdiction-specific tax form used to report Ireland’s Qualified Domestic Minimum Top-Up Tax as part of Pillar Two compliance. It captures all required GloBE income, covered taxes, ETR data, and QDMTT Top-up-tax Return computations in line with Ireland's legislative implementation. This template aligns fully with Ireland’s Pillar Two rules and the OECD Global Minimum Tax (GloBE) framework.
What's Included
- Forms Library
The latest jurisdiction-specific Pillar Two forms.
Orbitax endeavors to publish all forms shortly after the local authorities publish or update a form, meaning no more searching across portals or worrying about outdated versions.
- Fillable Forms
Ready-to-use, fillable Pillar Two forms that can be automatically populated with data from the Orbitax Global Minimum Tax Pillar Two solution, minimizing manual entry and ensuring consistent, accurate filings on time.
- Certified Translations
Seamlessly handle multilingual tax filings with built-in certified tax form translations.
Orbitax ensures you can review and complete forms in your preferred language, reducing the risk of misinterpretation
- Validation & Review
Ensure accuracy before submission with automatic validation and review tools.
Orbitax checks each form for completeness, and flags potential errors, helping you submit securely and confidently.
- Filing & Transmissions
Submit directly to the relevant government portals or follow instructions when e-filing is not supported.
Orbitax provides official export formats (e.g. XML) and centralizes all submission activities, eliminating fragmented workflows
- Collaboration
Collaborate effortlessly across teams and timezones with integrated workflows.
Request missing data, assign review tasks, and track filing progress in real time.
Use Orbitax's Pillar 2 Software to pre-populate your forms with accurate calculation data.
How It Works
1. Upload Group or entity-level data
Upload group- or entity-level data to create a single source of truth inside the platform.
2. Choose the required Pillar 2 Tax Form
Choose the form you want to work with, assign a form title, select the reporting entity, and set the UPE currency- automatically populated from your uploaded entity data.
3. Access form filing instructions
Access form-filling instructions directly within the platform, available in both the local authority's language and English (where provided).
4. Complete the required form input fields
Complete required fields manually or use data-collection workflows to invite stakeholders (e.g., preparers, reviewers, managers) via email. Users with an active GMT license can pull relevant data directly from GMT scenarios which are auto-mapped to relevant fields.
5. Leverage built-in validation tests
Leverage built-in field-level validation checks to ensure accuracy, then generate or export the completed [FORM TYPE] in the required formats (PDF, XML).
6. Transmit directly via Orbitax or manually
Direct transmission of XML and PDF filings to tax authority portals.
Compliance Coverage
Supports OECD Pillar Two / GloBE compliance under Ireland’s QDMTT Top-up-tax Return legislation.
Aligned with Ireland’s local implementation rules and guidance.
Applicable for fiscal years from 2024 onwards.
Helps prepare Ireland QDMTT Top-up-tax Return disclosures for in-scope multinational groups.
Designed to support transitional and safe harbour rules, where applicable.
Benefits of Ireland Pillar Two QDMTT Top-up-tax Return Form
Ensure accurate and compliant QDMTT reporting aligned with Ireland’s Pillar Two filing requirements
Reduce manual data handling and minimize errors in Ireland’s QDMTT top-up tax submission
Support consistent and standardized GloBE reporting across all constituent entities
Keep filings aligned with both OECD GloBE rules and Ireland’s local legislation
Simplify coordination between global and local teams for Pillar Two compliance
Version History
| Jurisdiction | Form Type | Filing Level | Filing Method | Effective Date | Due Date |
|---|---|---|---|---|---|
| Ireland | QDMTT Top-up-tax Return | N/A | E-Filing (ROS) | 12/31/2023 | 06/30/2026 |
FAQs
Who is required to file the Ireland QDMTT Form?
The form applies to in-scope multinational enterprise (MNE) groups subject to Pillar Two that have constituent entities in Ireland and are required to report domestic top-up tax under the QDMTT rules.
Which fiscal years are supported?
The form supports filings for fiscal years beginning from 2024 onwards, in line with Ireland’s Pillar Two implementation timeline.
Which data points are required to complete this form?
The form is able to capture all required information, such as GloBE income, covered taxes, effective tax rate (ETR) calculations, and QDMTT top-up tax computations, based on Ireland’s legislative rules.
Does the form align with OECD GloBE rules?
The form is fully aligned with the OECD Pillar Two / GloBE framework while also reflecting Ireland’s specific local implementation and guidance.
Does the form support multiple stakeholder collaboration?
Orbitax’s Executable Actions Tool tax workflows allow users to invite data preparers and data reviewers to contribute data and review submissions, supporting efficient coordination between global and local tax teams.
Is Orbitax able to automatically populate Pillar Two calculation data for the forms?
Users with a Global Minimum Tax (GMT) license can pull relevant data directly from their Pillar 2 calculations, which are automatically mapped to the appropriate form fields.
Which export formats are supported?
Completed forms can be generated and exported in the required formats, including PDF and XML, in line with local tax authority requirements.
What languages do the forms support on the platform?
The form includes official versions in the local language, along with certified translation into English (where available), and filing guidance notes.
Can filings be transmitted directly to the tax authority?
The platform supports direct Machine-to-Machine Transmissions of XML and PDF filings to the relevant tax authority portals, where permitted.
Does the form follow transitional and safe harbor rules?
The form is designed to support applicable transitional safe harbor rules under Ireland’s Pillar Two legislation.