OECD Pillar Two country tracker

See Pillar Two developments by country

Pillar two country tracker

PwC’s Pillar Two Country Tracker provides the status of Pillar Two implementation in different countries and regions.

Under an OECD Inclusive Framework, more than 140 countries agreed to enact a two-pillar solution to address the challenges arising from the digitalization of the economy. Pillar Two introduces a global minimum Effective Tax Rate (ETR) where multinational groups with consolidated revenue over €750m are subject to a minimum ETR of 15% on income arising in low-tax jurisdictions.

PwC’s Pillar Two Country Tracker Online

OECD Model Rules

Last updated: 12 April 2023

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This content is for general information purposes only and should not be used as a substitute for consultation with professional advisors.

How to use PwC’s Pillar Two Country Tracker

Step 1: Select a country or region (via the drop-down list or directly on the world map). The OECD Model Rules appear by default, and the rules in the EU Minimum Tax Directive are also available in the list. The date when the last update was made can be found under the selected country name on the right side. New countries will be added soon. 

Step 2: Select a topic. The last topic in the dropdown list includes PwC thought leadership publications related to the OECD Model Rules, the EU Minimum Tax Directive, or the implementation of Pillar Two in the specific country, depending on the selection made in Step 1. 

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Doug McHoney

Doug McHoney

International Tax Services Global Leader, PwC US

Mitchell Schuckman

Mitchell Schuckman

Global Tax Reporting & Strategy Leader, Partner, PwC US

Matt Ryan

Matt Ryan

Partner, Tax, PwC United Kingdom

Tel: +44 (0)7718 981211

Horacio Peña

Horacio Peña

Global Transfer Pricing Leader, PwC US

William Morris

William Morris

Global Tax Policy Leader, PwC US

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