Latest updates to PwC's Pillar Two Country Tracker online

December 4, 2025 

• Montenegro 
  • Status of enactment 
  • QDMTT 
• Netherlands 
  • PwC Thought Leadership 
• Thailand 
  • PwC Thought Leadership 
• Turkey 
  • Tax compliance and registration requirements 
• United Kingdom 
  • PwC Thought Leadership 

November 17, 2025

• Belgium
  • Tax compliance and registration requirements
  • PwC Thought Leadership

November 14, 2025 

• Cape Verde 
  • Status of enactment 
  • QDMTT 
• Hungary 
  • GIR MCAA 
• Italy 
  • Tax compliance and registration requirements 
• Kenya 
  • Status of enactment 
  • Covered taxes 
  • Tax compliance and registration requirements 
• Mauritius 
  • Status of enactment 
  • PwC Thought Leadership 
• North Macedonia: most of the sections updated 
• Slovenia 
  • Status of enactment 
• Sweden 
  • PwC Thought Leadership 

November 6, 2025

• Canada
  • PwC Thought Leadership
• Mauritius
  • Status of enactment
  • QDMTT
  • Tax compliance and registration requirements

October 30, 2025

• Barbados
  • Status of enactment
• Belgium
  • Status of enactment
  • PwC Thought Leadership
• Hungary
  • PwC Thought Leadership
• Ireland
  • PwC Thought Leadership
• Italy
  • Status of enactment
• Liechtenstein
  • Status of enactment
• New Zealand
  • Status of enactment
  • Safe Harbour
  • Tax compliance and registration requirements
  • Initial phase of international activity - Exclusion (article 9.3 Model Rules)
• Norway
  • Status of enactment
• Slovakia
  • Status of enactment
• South Africa
  • Tax compliance and registration requirements
• Switzerland
  • Status of enactment
  • Tax compliance and registration requirements
  • Application of OECD guidelines to Pillar Two local rules
• United Kingdom: most of the sections updated
• Vietnam
  • PwC Thought Leadership
     

October 15, 2025

• Austria
  • Status of enactment (new questions)
• Belgium
  • Status of enactment (new questions)
  • PwC Thought Leadership
• Finland
  • GIR MCAA
• Germany
  • GIR MCAA
• Liechtenstein
  • GIR MCAA
• Norway
  • Status of enactment (new questions)
  • GIR MCAA
  • Tax compliance and registration requirements
• Poland
  • Status of enactment (new questions)
• Portugal
  • Status of enactment (new questions)
  • Tax compliance and registration requirements
  • PwC Thought Leadership
• Uruguay
  • PwC Thought Leadership

September 15, 2025

• Austria
  • Tax compliance and registration requirements
• Iceland
  • Status of enactment
• Italy
  • Initial phase of international activity - Exclusion (article 9.3 Model Rules)
  • Tax compliance and registration requirements
• Liechtenstein
  • Tax compliance and registration requirements
• Malta
  • Status of enactment
• Poland
  • Tax compliance and registration requirements
• Uruguay
  • Status of enactment
  • QDMTT
  • Tax compliance and registration requirements
  • PwC Thought Leadership
• Vietnam
  • Status of enactment
  • QDMTT
  • Tax compliance and registration requirements
  • PwC Thought Leadershi

September 3, 2025 

• Czech Republic 
  • Status of implementation 
  • Tax compliance and registration requirements 
• Hong Kong 
  • Tax compliance and registration requirements 

August 29, 2025

• Australia
  • Tax compliance and registration requirements
• Belgium
  • Tax compliance and registration requirements
• Canada
  • Tax compliance and registration requirements
• Denmark
  • Tax compliance and registration requirements
• Finland
  • Tax compliance and registration requirements
• Germany
  • Tax compliance and registration requirements
• Ireland
  • Post-filing adjustments
  • Safe Harbours
  • Tax compliance and registration requirements
• Jersey
  • Tax compliance and registration requirements
• Mauritius
  • Status of enactment
  • QDMTT
  • Tax compliance and registration requirements
• Netherlands
  • GIR MCAA
• Slovakia
  • Tax compliance and registration requirements
• South Korea
  • Tax compliance and registration requirements
• Uruguay
  • Status of enactment
  • QDMTT

August 21, 2025 

New question: GIR MCAA 

• Austria  
  • GIR MCAA 
  • Belgium  
  • GIR MCAA 
• Brazil 
  • Qualified QDMTT 
• Denmark  
  • GIR MCAA 
• France  
  • GIR MCAA 
• Gibraltar 
  • Qualified IIR 
  • Qualified QDMTT 
• Indonesia 
  • Qualified IIR 
  • Qualified QDMTT 
• Ireland  
  • GIR MCAA 
• Isle of Man 
  • Qualified IIR 
  • Qualified QDMTT 
• Italy  
  • GIR MCAA 
• Japan  
  • GIR MCAA 
  • Qualified QDMTT 
• Jersey  
  • Qualified IIR 
• South Korea  
  • QDMTT 
  • GIR MCAA 
  • PwC Thought Leadership 
• Luxembourg  
  • GIR MCAA 
• Malaysia 
  • Qualified IIR 
  • Qualified QDMTT 
• Mauritius 
  • Status of enactment 
  • QDMTT 
  • PwC Thought Leadership 
• New Zealand  
  • Qualified IIR 
  • GIR MCAA 
• North Macedonia 
  • Qualified IIR 
  • Qualified QDMTT 
• Poland 
  • Qualified IIR 
  • Qualified QDMTT 
• Portugal  
  • Qualified IIR 
  • Qualified QDMTT 
  • GIR MCAA 
• Romania 
  • Tax compliance and registration requirements 
  • PwC Thought Leadership 
• Slovakia  
  • GIR MCAA 
• Singapore 
  • Qualified IIR 
  • Qualified QDMTT 
• South Africa 
  • Qualified IIR 
  • Qualified QDMTT 
• Switzerland 
  • Qualified IIR 
  • Qualified QDMTT 
• Spain  
  • GIR MCAA 
• Thailand 
  • Qualified IIR 
  • Qualified QDMTT 
• United Arab Emirates 
  • Qualified QDMTT 
• United Kingdom 
  • GIR MCAA 

August 6, 2025 

• Luxembourg
  • Tax compliance and registration requirements 
  • PwC Thought Leadership 

July 25, 2025 

• Australia 
  • PwC Thought Leadership  
• European Union 
  • Status of enactment 
• Ireland 
  • Tax compliance and registration requirements 
• Japan 
  • Tax compliance and registration requirements 
• Kenya 
  • Status of enactment 
  • QDMTT 
  • Tax compliance and registration requirements 
• South Korea 
  • Covered taxes 
  • Initial phased of international activity - Exclusion (article 9.3 Model Rules) 
• Turkey 
  • Covered taxes 
  • Safe Harbour 
  • Initial phased of international activity - Exclusion (article 9.3 Model Rules) 
• United Stated 
  • Status of enactment 
  • PwC Thought Leadership 

July 16, 2025 

• Hungary 
  • Tax compliance and registration requirements 

July 9, 2025 

• Bahrain 
  • Status of enactment 
  • PwC Thought Leadership 
• Czech Republic 
  • IIR 
  • QDMTT 
  • Tax compliance and registration requirements 
• Kuwait 
  • Status of enactment 
  • PwC Thought Leadership 
• Nigeria 
  • Status of enactment 
  • PwC Thought Leadership 

June 24, 2025

• Canada
  • Tax compliance and registration requirements
• Iceland
  • Status of enactment
  • IIR
  • QDMTT
• Romania
  • Tax compliance and registration requirements
• US
  • PwC Thought Leadership
• Zimbabwe
  • Status of enactment

June 12, 2025

• Croatia
  • Tax compliance and registration requirements
• Finland
  • Covered taxes
  • Initial phase of international activity - Exclusion (article 9.3 Model Rules)
  • Tax compliance and registration requirements
• Hong Kong
  • Most of the sections updated
• Ireland
  • Tax compliance and registration requirements
• Mauritius
  • Status of enactment
  • PwC Thought Leadership
• Portugal
  • Status of enactment
  • IIR
  • UTPR
  • QDMTT
• Slovakia
  • Covered taxes
  • Safe Harbours
  • Tax compliance and registration requirements
• Switzerland
  • Initial phase of international activity - Exclusion (article 9.3 Model Rules)
• Uruguay
  • Status of enactment
  • QDMTT

May 27, 2025 

• Kenya
  - Status of enactment
  - Tax compliance and registration requirements 
• Norway
  - New question - Initial phase of international activity - Exclusion (article 9.3 Model Rules) 
• US
  - Status of enactment
  - PwC Thought Leadership 

May 14, 2025

• Bahamas
  - Status of enactment
  - QDMTT
  - Qualified Refundable and Marketable Transferable Tax Credits
  - CbCR Safe Harbour
  - New question - Initial phase of international activity - Exclusion (article 9.3 Model Rules)
  - PwC Thought Leadership- 

• Cyprus
  - New question - Initial phase of international activity - Exclusion (article 9.3 Model Rules)

• Malaysia
  - Tax compliance and registration requirements
  - New question - Initial phase of international activity - Exclusion (article 9.3 Model Rules)

April 29, 2025

• EU
  - Status of enactment

• Australia
  - New question - Initial phase of international activity - Exclusion (article 9.3 Model Rules)

• Barbados
  - New question - Initial phase of international activity - Exclusion (article 9.3 Model Rules)

• Belgium
  - Tax compliance and registration requirements
  - New question - Initial phase of international activity - Exclusion (article 9.3 Model Rules)
  - Application of OECD guidance to Pillar Two local rules
  - PwC Thought Leadership

• Brazil
  - Thought Leadership

• Canada
  - Safe Harbours
  - New question - Initial phase of international activity - Exclusion (article 9.3 Model Rules)

• Denmark
  - Safe Harbour
  - New question - Initial phase of international activity - Exclusion (article 9.3 Model Rules)

• Finland
  - Thought Leadership

• Germany
  - Thought Leadership

• Guernsey
  - Status of enactment

• Ireland
  - New question - Initial phase of international activity - Exclusion (article 9.3 Model Rules)

• Jersey
  - Status of enactment

• Liechtenstein
  - STTR
  - New question - Initial phase of international activity - Exclusion (article 9.3 Model Rules)
  - Tax compliance and registration requirements

• Luxembourg
  - New question - Initial phase of international activity - Exclusion (article 9.3 Model Rules)

• Norway
  - UTPR
  - STTR

• Poland
  - Status of enactment
  - New question - Initial phase of international activity - Exclusion (article 9.3 Model Rules)
  - Application of OECD guidance

• Slovakia
  - QDMTT

• United Arab Emirates
  - Status of enactment
  - QDMTT
  - Application of OECD guidance

• United Kingdom
  - Status of enactment
  - UTPR

• “Download a summary” functionality:
  - Summary updated, including information about Transitional Qualified Status

March 31, 2025

• Bahrain – most of the sections updated

• Kuwait  - most of the sections updated

• Luxembourg
  - Thought Leadership

• Romania
  - Tax compliance and registration requirements

• Seychelles added to the tracker

March 17

• European Union: 

- Status of enactment
- PwC Thought Leadership

• Lithuania: 

- Status of enactment
- Tax compliance and registration requirements

March 10

• Australia – most of the sections updated
• Italy – Tax compliance and registration requirements

March 3, 2025

• Hong Kong – most of the sections updated 

• Jamaica – Status of enactment, IIR and QDMTT 

• UAE – PwC Thought Leadership 

February 17, 2025

• New countries: El Salvador, Guatemala, Nicaragua, Antigua and Barbuda, Bolivia, Dominica, Ecuador, Mozambique, Saint Kitts and Nevis, Saint Lucia, Saint Vicent and the Grenadines, Uganda 

• Germany – Covered Taxes, Safe Harbour, Compliance 

• Luxembourg  - Status of enactment, Qualifying Refundable and Marketable Transferable Tax Credits, Compliance 

• Czech Republic – Status of enactment, QDMTT, Covered Taxes, Safe Harbour, Compliance and PwC Thought Leadership 

February 7, 2025

• Bermuda - Status of enactment 

• France - Tax compliance and registration requirements 

• Guernsey - Status of enactment 

• India - Status of enactment 

• Japan - Status of enactment 

• Jersey - Status of enactment 

• Slovakia - Tax compliance and registration requirements 

• United Arab Emirates - Status of enactment 

• United States - PwC Thought Leadership