What’s new: 4 December 2025
Pillar Two Country Tracker
1. Select your fiscal year end:
2. Select the countries and regions
OECD Model Rules
Last updated: 27 June 2025
- Contacts
Country/region quick jump
Pillar Two Country Tracker
Discover the status of Pillar Two implementation in different countries and regions
Under the OECD Inclusive Framework, over 140 nations have committed to a two-pillar approach tackling issues from the digital economy’s expansion. Pillar Two sets a new global minimum Effective Tax Rate (ETR) of 15%, impacting multinational groups with revenues over €750 million.
Scroll down to use the tool or see the instructions first.
Need to look at the data offline or print it?
Download the data as a PDF document
This content is for general information purposes only and should not be used as a substitute for consultation with professional advisors.
How to use our Pillar Two Country Tracker
There are three different ways to use the Pillar Two Country Tracker:
1. By country or region
Step 1: Choose a country or region either via the drop-down list or directly on the world map. The OECD Model Rules display automatically, and the EU Minimum Tax Directive rules are available too. The date of the last update is listed under the country name on your right.
Step 2: Select a topic. The last topic in the dropdown will show our thought leadership publications related to the OECD model rules, the EU Minimum Tax Directive or Pillar Two implementation for the country you selected in Step 1.
2. By category
Select a topic from the category list to view the information of this topic for all the countries included in the tracker. You can easily move from one country to another using the quick jump at the top.
3. By compliance timeline
Step 1: Select your fiscal year end either by writing the date in the space (MM/DD/YYYY) or choosing the date directly in the calendar icon. The fiscal year end by default is 12/31/2024.
Step 2: Choose the country you have presence in or need information from. Once you have chosen all the countries, click ‘Generate the timeline’. The resulting timeline can be downloaded into a PDF document by clicking ‘Download PDF’.
Discover more about Pillar Two - 2 items
Follow us
Contact us
Jonathan Howe
Global Connected Tax Compliance Leader, PwC United Kingdom
Tel: +44 (0) 7970 474343
