Ireland Asks for Input on Plans to Adopt Global Minimum Tax

It’s “very likely” that Ireland will introduce a domestic minimum tax as part of its implementation of the 2021 global tax deal’s 15% minimum tax rules, the government said Thursday.

Ireland’s Department of Finance is looking for public feedback as it considers how to implement the minimum tax, known as Pillar Two of the global agreement. It expects the rules to be in effect in Ireland by the end of 2023, following an EU directive—which has yet to get unanimous support—implementing the minimum tax rules.

Pillar Two’s income inclusion and under-taxed profits rules let countries top up a company’s tax ...